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Madras High CourtWP(MD)/32387/2025disposed of

Tvl Sharmila Kutty Traders v. The Commissioner Of Commercial Taxes

2025-11-12Honourable Mr Justice G.R.Swaminathan4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.25495 of 2025 Tvl. Sharmila Kutty Traders, Represented by its Proprietor, R.Sharmila.

... Petitioner Vs.

1.The Commissioner of Commercial Taxes, O/o. The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

2.The Commercial Tax Officer, Bodinayakkanur Assessment Circle, Commercial Taxes Office, Kalikambal Complex, Bodinayakkanur, Theni District - 625 513.

... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for records pertaining to impugned order of the 2nd Respondent in Reference No.ZD3307242186585/2019-20 dated 18.07.2024 and quash the same. 1/4

For Petitioner : Mr.B.Rooban For Respondents : 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 18.07.2024. 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 15% 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. 12.11.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias To:

1.The Commissioner of Commercial Taxes, O/o. The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

2.The Commercial Tax Officer, Bodinayakkanur Assessment Circle, Commercial Taxes Office, Kalikambal Complex, Bodinayakkanur, Theni District - 625 513.

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G.R.SWAMINATHAN, J.

ias 12.11.2025 (2/2) 4/4