Hotel challenged a revision order and penalty for AY 2013-14 and sought direction to dispose its section 84 TNVAT rectification petition. The court declined to go into merits, relegated it to appeal with condonation of limitation subject to 25% pre-deposit, directed disposal within five months, and disposed the writ petition.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
WP(MD) NO. 27116 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 07.10.2025
CORAM
THE HONOURABLE MR JUSTICE G.R.SWAMINATHAN
WP(MD) NO. 27116 of 2025
and
WMP(MD)No.21051 of 2025
M/s.Hotel Ramnath
Rep.by its Proprietor R.K.Ramanathan, No.1335, South Rampart, Old Bus Stand, Thanjavur – 613 001.
Petitioner
Vs
Assistant Commissioner (ST), Thanjavur II Floor Commercial Taxes Building, Sachithananda Moopanar Road, Thanjavur – 613 007.
... Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus calling for the records of the respondent in his proceedings TIN - 33433823692/2013-14 dated 13.06.2025 for the assessment year 2013-14 and the consequential demand and penalty dated 13.06.2025 and quash the same and to direct the Respondent to dispose the Petition filed by the Petitioner under section 84 of TNVAT Act, 2006 dated 21.08.2020 seeking to rectify the Revision Order of the Respondent dated 18.03.2020 for the Assessment Year 2013-14, on merits and in accordance with law.
For petitioner : Mr.S.Kumara Guru For Respondent : Mr.R.Suresh Kumar, Additional Government Pleader
ORDER
Heard both sides.
2.The order impugned in this writ petition is appealable. The petitioner is relegated to avail the appeal remedy. If the appeal is filed within a period of four weeks from the date of receipt of copy of this order, it shall be entertained without reference to limitation. The petitioner of course has to pay 25% of the disputed tax amount as a pre-deposit. The learned Senior Counsel for the petitioner states that it would cause grave hardship to the assessee. Taking note of the said submission, the appeal to be filed by the assessee shall be disposed of within a period of five months from the date of filing of the appeal. In the event of of the petitioner succeeding the appeal, any amount refundable to him shall be done immediately thereafter. I have not gone into the merits of the matter. All the contentions of the petitioner are left open.
3.This writ petition is disposed of. No costs.
07.10.2025
skm
Note : Issue order copy on 10.10.2025
To
Assistant Commissioner (ST), Thanjavur II Floor Commercial Taxes Building, Sachithananda Moopanar Road, Thanjavur – 613 007.
G.R.SWAMINATHAN, J.
skm
WP(MD) NO. 27116 of 2025 and WMP(MD)No.21051 of 2025
07.10.2025
1 issue framed by the court
Whether the writ petition challenging an appealable assessment order should be entertained or the petitioner relegated to the statutory appeal remedy?
2 provisions across 2 enactments
M/s.Hotel Ramnath, rep. by its Proprietor R.K.Ramanathan
Assistant Commissioner (ST), Thanjavur
G.R.Swaminathan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
