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Madras High CourtWP(MD)/33643/2025disposed of

Tvl Prs Furniture And Wood Works v. The Commissioner Of Commercial Taxes

2025-11-24Honourable Mr Justice G.R.Swaminathan4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 24.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.26549 of 2025 Tvl.P.R.S.Furniture and Wood Works, Represented by its Partner, P.Senthil Kumar, aged about 47 years, S/o.Padmanaban, No.172/B1/B, Esakkiammankoil Street, Pattasalianvilai, Nagerkovil, Kanyakumari District-629 002.

... 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 State Tax Officer, (Roving Squad-3), O/o the Deputy Commissioner (ST) Inspection Unit, Commercial Taxes Building, Reserve Line Road, Palayamkottai, Tirunelveli District-627 002.

... Respondents 1/4

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, to call for the records pertaining to the impugned proceedings of the 2nd respondent in Ref No.ZD3307250048892/2019-20 dated 01.07.2025 and quash the same. For Petitioner : Mr.R.Veeramanikandan For Respondents : Mr.J.K.Jeyaseelan Government Advocate

ORDER

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 21.02.2025. 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.

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

24.11.2025 Index : Yes / No Internet : Yes/ No rmi To 1.The Commissioner of Commercial Taxes, O/o The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.

2.The State Tax Officer, (Roving Squad-3), O/o the Deputy Commissioner (ST) Inspection Unit, Commercial Taxes Building, Reserve Line Road, Palayamkottai, Tirunelveli District-627 002.

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G.R.SWAMINATHAN, J.

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