M/S.I.S.Mohoammed Sadic Steels And Pipes Company, v. The Assistant Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 09.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.21715 of 2025 M/s.I.S.Mohoammed Sadic Steels and Pipes Company, Rep. by its Proprietor, Sharfudeen I Mohammed Sadic, 67/C, V.V.L. Complex, Palakarai Bazar, Sengulam Colony, Trichy.

... Petitioner Vs.

The Assistant Commissioner Palakarai Assessment Circle, Trichy.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records in the impugned order in Ref.No.ZD330424258761E dated 30.04.2024 issued by the Respondent and quash the same is wholly without jurisdiction and clear violation of Statutory provisions. 1/4

For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Suresh Kumar, Addl. Government Pleader.

ORDER

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 30.04.2024. Appeal period has already expired. However, considering the special facts and circumstances of the case, the delay stands condoned, if the petitioner files an appeal within a period of four weeks from the date of receipt of a copy of this order. The petitioner has to pay 10% of the disputed tax amount as predeposit. If the petitioner fails to remit the predeposit amount and / or file an appeal within four weeks as mentioned above, the benefit of this order shall stand recalled automatically. 2/4

3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 09.10.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias To:

The Assistant Commissioner Palakarai Assessment Circle, Trichy.

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G.R.SWAMINATHAN, J.

ias 09.10.2025 4/4