Arnon Trading Pvt. Ltd., v. The Assistant Commissioner (St)
Case brief
What is this about?
W.A.No. 2828 of 2025 (connected C.M.P.No. 22946 of 2025), Madras High Court, decided 22.09.2025 by S.M. Subramaniam and Mohammed Shaffiq, JJ. (order authored by Mohammed Shaffiq, J.). Appellant: M/s. Arnon Trading Pvt. Ltd. (counsel M. Velmurugan); Respondents: Assistant Commissioner (ST) and Deputy State Tax Officer-1, Purasawakkam Assessment Circle (Amirtha Poonkodi Dinakaran, Government Advocate (Taxes)). Subject: extension of time to comply with the Single Judge's direction (order dated 19.10.2024 in W.P.No. 31104 of 2024) to deposit 10% of disputed tax qua adjudication order dated 27.04.2024, period 2018-19. Held: 10% payable within a further two weeks; on payment, fresh adjudication after hearing; default revives the adjudication order permitting recovery. Appeal disposed of, no costs. Keywords: writ appeal, Clause 15 Letters Patent, pre-deposit, conditional remand, revival of adjudication order, extension of time.