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Lease Plan India Pvt. Ltd. v. State Tax Officer

Madras HC11 Mar 2026WP/6185/2026

Case brief

AI extract

What is this about?

Madras High Court (2026, C. Saravanan J.) mandamus writ directing State Tax Officer, Nungambakkam Assessment Circle to pass revised sales tax assessment orders for AYs 2012-2013 to 2014-2015 implementing Tamil Nadu Sales Tax Appellate Tribunal orders in T.A.No.103/17, T.A.No.104/17, T.A.No.105/17 dated 12th July 2021; unnumbered appeal filed 26.10.2021 is not a ground to keep implementation pending indefinitely; resulting orders subject to pending appellate/High Court proceedings; Article 226; disposal at admission stage; no costs.

What did the court decide?

Writ petition disposed of at the stage of admission: Respondent directed to pass appropriate (revised) assessment orders on merits as expeditiously as possible, subject to the outcome of any proceedings pending before the Appellate Court or the High Court; no costs. ¶6

Lease Plan India Pvt. Ltd. Vs State Tax Officer — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the Respondent (State Tax Officer, Nungambakkam Assessment Circle) should be directed by mandamus to pass revised assessment orders for the years 2012-2013 to 2014-2015 in light of the Tamil Nadu Sales Tax Appellate Tribunal orders dated 12th July 2021, based on the Petitioner's representation dated 12.03.2025. +1 more

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Court's answer

Implementation of the Tribunal's order cannot be kept pending perennially on the ground that the appeal filed on 26.10.2021 is yet to be numbered.

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Ratio / Principle

The Respondent shall pass appropriate orders on merits as expeditiously as possible.

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Key takeaways

If any proceedings are pending before the Appellate Court or the High Court, the orders to be passed by the Respondent shall be subject to the outcome of such proceedings.ratio¶5

Detailed headnote1 paragraphs

High Court of Judicature at Madras (C. Saravanan J.), 11-03-2026 — WP No. 6185 of 2026 (disposed of at admission). Lease Plan India Pvt Ltd, under Article 226 of the Constitution of India, sought a writ of mandamus directing the State Tax Officer, Nungambakkam Assessment Circle to pass revised assessment orders for the years 2012-2013 to 2014-2015 in light of the orders of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai - 104 in T.A.No.103/17, T.A.No.104/17 and T.A.No.105/17 dated 12th July 2021, and pursuant to its representation dated 12.03.2025. Held: implementation of the Tribunal's orders cannot be kept pending perennially merely because the appeal filed on 26.10.2021 is yet to be numbered; the Respondent was directed to pass appropriate orders on merits as expeditiously as possible, such orders being subject to the outcome of any proceedings pending before the Appellate Court or the High Court. Disposed of with no costs.

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WP No. 6185 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 11-03-2026

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CORAM

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THE HON'BLE MR JUSTICE C. SARAVANAN

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WP No. 6185 of 2026

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Lease Plan India Pvt Ltd Rep by its Authorized Signatory- B.R. Babu No.31A, DBS Centre Cathedral Road Nungambakkam, Chennai

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..Petitioner

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State Tax Officer Nungambakkam Assessment Circle No 88, Mayor Ramanathan Salai, Chetpet, Chennai 600 031

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..Respondent

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Writ Petition filed under Article 226 of the Constitution of India, pleased

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to issue a Writ of Mandamus, to direct the respondent to pass revised assessment orders for the years 2012-2013 to 2014-2015 in a time framed manner based on the petitioner representation dated 12.03.2025 and issue any other writ or pass such further or other order as this Court may deem fit and proper in the facts and circumstances of the case.

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For Petitioner : Mr. N Murali For Respondent : Mr. C. Harsharaj, Special Government Pleader

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__________ Page1 of 4

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

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WP No. 6185 of 2026

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ORDER

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This Writ Petition is disposed of at the stage of admission after hearing the learned counsel for the Petitioner and the learned counsel for the Respondent.

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2 . The prayer sought for in this Writ Petition is to direct the Respondent to pass revised Assessment Orders for the years 2012-2013 to 2014-2015 in the light of the Orders passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai – 104 in T.A.No.103/17, T.A.No.104/17 and T.A.No.105/17 dated 12^th July 2021. In this regard, the Petitioner has also submitted a representation dated 12.03.2025.

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The case of the Petitioner is that the Respondent has failed to take appropriate steps in respect of the appeal filed as early as on 26.10.2021. It appears that the appeal has not yet been numbered. The implementation of the order cannot be kept pending perennially on the ground that the appeal filed on 26.10.2021 is yet to be numbered.

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