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Madras High CourtWP(MD)/33134/2025disposed of

Tvl Sri Krishna Trading Company v. The Commissioner Of Commercial Taxes

2025-11-20Honourable Mr Justice G.R.Swaminathan4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 20.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN & W.M.P.(MD)No.26147 of 2025 Tvl.Sri Krishna Trading Company, Rep. by its Proprietor B.Sriram, S/o.Balakrishnan, 13-6-22, Sri Rama Bhavanam, Thevaram Main Road, Bodinayakanur, Theni District-625 513.

... 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 Deputy State Tax Officer-1, Bodinayakanur 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, to call for records pertaining to impugned order of the 2nd Respondent in Ref. No. ZD330824234005Q/ 1/4

2019-20 dated 27.08.2024 and quash the same.

For Petitioner : Mr.C.Jebaseeli for Mr.Veeramanikandan For Respondents : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 27.08.2024. Appeal period has already expired. The petitioner is permitted to file an appeal within 30 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 four weeks as mentioned above, the benefit of this order shall stand recalled automatically.

3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.

20.11.2025 Index : Yes / No Internet : Yes/ No rmi 2/4

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

2.The Deputy State Tax Officer-1, Bodinayakanur Assessment Circle, Commercial Taxes Office, Kalikambal Complex, Bodinayakkanur, Theni District-625 513.

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G.R.SWAMINATHAN, J.

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