M/S.Nile Catering v. The Deputy State Tax Officer-1

D.BHARATHA CHAKRAVARTHY, J.

The matter is listed today under the caption "for being mentioned".

2. This Court has recorded that the tax has been paid in paragraph 4 of the order dated 13.03.2026, by which this Writ Petition was allowed. Therefore, paragraph 5 requires correction.

3. In view thereof, the original paragraph 5 stands corrected and shall be substituted with the following paragraph 5. "5. This Court takes into account the said submission. In view thereof, one more opportunity is granted to the petitioner. Since 57% of the disputed tax amount has already been realised, there need not be any further condition, as directed in other cases to deposit 25% of the disputed tax amount. This Writ Petition is allowed on the following terms:

i. The impugned order dated 04.11.2025 shall stand set aside and the matter stands remanded back to the file of the respondent.

ii. The petitioner shall appear before the respondent without fail and file such reply and produce such Page No. 1 of 3

documentary evidence in support of his claim. iii. The respondent authority shall pass fresh orders in accordance with law as expeditiously as possible. iv. Since the matter is remanded back to the respondent for fresh consideration and the impugned order itself is set aside, the freezing of the bank account of the petitioner shall stand raised.

v. No costs. Consequently, the connected Miscellaneous Petition is closed."

4. The Registry shall carry out the correction and upload the corrected order.

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D.BHARATHA CHAKRAVARTHY, J.

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