Maruthi Pipe Agency v. The Tamil Nadu Sales Tax Appellate Tribunal
Case brief
What is this about?
Madras High Court, WP No.11119 of 2025, decided 29.04.2025 - Maruthi Pipe Agency v. Tamil Nadu Sales Tax Appellate Tribunal (Main Bench) and others; writ of certiorari under Article 226 of the Constitution; challenge to ex-parte order of Sales Tax Appellate Tribunal in STA.No.36/2024 dated 27.08.2024 and consequential demand notice dated 14.11.2024 of Assistant Commissioner (ST) Thanjavur-II; petitioner unaware of hearing date 14.08.2024 despite claimed service; impugned order quashed and set aside without going into merits; remand to Tribunal for de novo consideration; rights and contentions kept open; no costs; interim applications disposed.
What did the court decide?
Impugned Tribunal order dated 27.08.2024 quashed and set aside; matter remanded to the Tribunal for de novo consideration with the parties' rights and contentions kept open; no order as to costs; interim applications (WMP Nos.12550, 12551 and 12552 of 2025) disposed of.