M/S. Reishi Trading Corporation v. The Commercial Tax Officer

1 W.P.(MD)NO.34552 OF 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 28.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.34552 of 2025 AND W.M.P.(MD)No.27348 & 27349 of 2025 M/s.Reishi Trading Corporation, Rep. by its Proprietor R.Shanmugasundaram, 214, East Veli Street, Madurai.

... Petitioner Vs.

The Commercial Tax Officer, Munichalai Road Circle, Madurai.

... Respondent Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records relating to the impugned order in TIN: 33144921455/2008-09 dated 25.11.2021 issued by the respondent and quash the same as illegal.

For Petitioner : Mr.B.Prasanna Vinoth For Respondent : Mr.R.Suresh Kumar, Additional Government Pleader.

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2 W.P.(MD)NO.34552 OF 2025

O R D E R

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 25.11.2021. 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. Since the impugned order is of the year 2021, the petitioner has to pay the entire disputed tax amount. If the petitioner fails to remit the entire disputed tax amount and / or file an appeal within thirty days 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 petitions are closed. 28.11.2025 NCC : Yes / No Index : Yes / No Internet : Yes/ No PMU 2/4

3 W.P.(MD)NO.34552 OF 2025 To:

The Commercial Tax Officer, Munichalai Road Circle, Madurai.

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4 W.P.(MD)NO.34552 OF 2025 G.R.SWAMINATHAN,J.

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