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M/s.I.S.Mohoammed Sadic Steels and Pipes Company, v. The Assistant Commissioner

Madras HC9 Oct 2025WP(MD)/27996/2025

Case brief

AI extract

What is this about?

Madras High Court, Madurai Bench; W.P(MD)No.27996 of 2025; G.R.Swaminathan, J.; decided 09.10.2025; writ of certiorari under Article 226 against ex parte assessment order dated 30.04.2024 by Assistant Commissioner, Palakarai Assessment Circle, Trichy; condonation of delay after expiry of appeal period; conditional relief requiring appeal within four weeks and 10% predeposit of disputed tax; automatic recall of benefit on default; no costs; connected W.M.P.(MD)No.21715 of 2025 closed.

What did the court decide?

Writ petition disposed of with no costs; delay in filing appeal condoned subject to filing the appeal within four weeks and payment of 10% of the disputed tax as predeposit, failing which the benefit stands automatically recalled; connected miscellaneous petition closed. ¶22

M/s.I.S.Mohoammed Sadic Steels and Pipes Company, Vs… — Writ and Judicial Review | Madras HC (2025)

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W.P(MD)No.27996 of 2025

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 09.10.2025

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CORAM

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THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

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W.P(MD)No.27996 of 2025 and W.M.P.(MD)No.21715 of 2025

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M/s.I.S.Mohoammed Sadic Steels and Pipes Company, Rep. by its Proprietor, Sharfudeen I Mohammed Sadic, 67/C, V.V.L. Complex, Palakarai Bazar, Sengulam Colony, Trichy. ... Petitioner

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Vs.

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The Assistant Commissioner Palakarai Assessment Circle, Trichy.

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... Respondent

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Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records in the impugned order in Ref.No.ZD330424258761E dated 30.04.2024 issued by the Respondent and quash the same is wholly without jurisdiction and clear violation of Statutory provisions.

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.27996 of 2025

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For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Suresh Kumar, Addl. Government Pleader.

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ORDER

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Heard both sides.

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2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 30.04.2024. Appeal period has already expired. However, considering the special facts and circumstances of the case, the delay stands condoned, if the petitioner files an appeal within a period of four weeks from the date of receipt of a copy of this order. 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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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.27996 of 2025

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