M/S.Mugasri Engineering Contractor Vs Commercial Tax… — Writ and Judicial Review | Madras HC (2025)

M/S.Mugasri Engineering Contractor Vs Commercial Tax… — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

Petitioner permitted to file an appeal within thirty days from receipt of a copy of the order, to be entertained without reference to limitation; no 10% pre-deposit required as the entire amount stands recovered; benefit recalls automatically if the appeal is not filed within thirty days. Writ petition disposed of with no costs; connected miscellaneous petitions closed.

Issue for consideration

Whether the petitioner, whose appeal period against the ex parte assessment order dated 28.11.2024 had expired and whose entire disputed amount had been recovered, could pursue an appellate remedy, and on what terms as to limitation and pre-deposit.

Court's answer

The petitioner is permitted to file an appeal against the assessment order within thirty days from the date of receipt of a copy of this order, and the appeal shall be entertained without reference to limitation.

Ratio / Principle

Since the entire disputed amount has already been recovered, no pre-deposit of 10% of the disputed tax amount is required for the appeal.

Key takeaways

If the petitioner fails to file the appeal within thirty days, the benefit conferred by this order shall stand recalled automatically.ratio¶¶28-29

Detailed headnote1 paragraphs

Madras High Court (Madurai Bench), single member bench (G.R. Swaminathan, J.), disposed W.P(MD)No.30554 of 2025 on 28.10.2025. M/s Mugasri Engineering Contractor (Tuticorin) challenged an ex parte assessment order (Order Reference No.ZD331124289644A dated 28.11.2024) passed by the Commercial Tax Officer, Tuticorin III Assessment Circle, via a writ of Certiorarified Mandamus under Article 226. With the appeal period expired and the entire disputed amount already recovered, the Court permitted the petitioner to file an appeal within thirty days, to be entertained without reference to limitation, and held that no 10% pre-deposit of the disputed tax arose; failure to appeal within thirty days would trigger automatic recall of the benefit. Disposed of with no costs; connected W.M.P(MD)Nos.23725, 23726 & 23728 of 2025 closed.

W.P(MD)No.30554 of 2025

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 28.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

W.P(MD)No.30554 of 2025

and

W.M.P(MD)Nos.23725, 23726 & 23728 of 2025

M/s.MUGASRI ENGINEERING CONTRACTOR, Represented by its Proprietor, Dhinesh Kumar, S/o.Muthumani, No.8/4c/1 Bryant Nagar 3^rd Street, Tuticorin – 628 008.

... Petitioner

Vs.

1.The Commercial Tax Officer, Tuticorin III Assessment Circle, Tuticorin, Tamil Nadu – 628 001.

2.The Bank Manager, State Bank of India, SME Branch, Beach Road, Tuticorin.

... Respondents

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W.P(MD)No.30554 of 2025

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order passed by the first respondent in Order Reference No.ZD331124289644A dated 28.11.2024 and quash the same as illegal and direct the first respondent to remand the matter for reconsideration.

For Petitioner : Mr.P.Selvakumar

For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard both sides.

2.The petitioner assails the impugned assessment order on the

grounds set out in the affidavit filed in support of the writ petition. It is an ex parte order. The order was passed on 28.11.2024. 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 entire amount has been recovered, the question of depositing 10% of the disputed tax amount as predeposit does not arise at all. If the petitioner

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W.P(MD)No.30554 of 2025

fails to 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.

28.10.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No MGA

To

1.The Commercial Tax Officer, Tuticorin III Assessment Circle, Tuticorin, Tamil Nadu – 628 001.

2.The Bank Manager, State Bank of India, SME Branch, Beach Road, Tuticorin.

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W.P(MD)No.30554 of 2025

G.R.SWAMINATHAN, J.

MGA

W.P(MD)No.30554 of 2025

28.10.2025

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