M/s Magesh K v. The Deputy Commercial Tax officer
Case brief
What is this about?
Madras High Court, WP No. 25793 of 2026, decided 16-07-2026, Senthilkumar Ramamoorthy J. Commercial tax assessment/order (Ref. No. ZD3302250568288 dated 06.02.2025) of Deputy Commercial Tax Officer, J J nagar Assessment Circle, Chennai, set aside on natural justice grounds by consent-style remand; appeal limitation expired; petitioner to pre-deposit 25% of disputed tax demand within 30 days; fresh order directed within 3 months of remittance after reasonable opportunity; writ petition disposed, WMP.No.28181 of 2026 closed, no costs. Keywords: certiorarified mandamus, breach of natural justice, remand, pre-deposit, Article 226.
What did the court decide?
Writ petition disposed of on terms: subject to remittance of 25% of the disputed tax demand within thirty days, the impugned order is set aside and the matter remanded for a fresh order after reasonable opportunity within three months; connected miscellaneous petition closed; no order as to costs.