Tvl Sridharshan Co v. The State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 06.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.24655 of 2025 Tvl.Sridharshan & Co., Rep. by its Proprietor, Rajendran Saranya, No.3/6, Kumar Nagar, Madurai-Trichy Mainroad Melur, Madurai District - 625 106.

... Petitioner Vs.

The State Tax Officer, Melur Assessment Circle, Madurai.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the impugned assessment order on the file of respondent vide 33ENFPS3196R1Z2/2024-25 Sep 24 and in summary order DRC 07 Ref No.ZD330525228053R dated 21.05.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2024-25 Sep 24.

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For Petitioner : Mr.Raja.Karthikeyan For Respondent : Mr.J.K.Jeyaselan, Government Advocate.

ORDER

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 21.05.2025. Appeal period has already expired. The petitioner is permitted to file an appeal within a period of thirty days from the date of receipt of a copy of this order. The same shall be entertained without reference to limitation. Of course, 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 thirty days as mentioned above, the benefit of this order shall stand recalled automatically.

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3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 06.11.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias To:

The State Tax Officer, Melur Assessment Circle, Madurai.

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G.R.SWAMINATHAN, J.

ias 06.11.2025 4/4