M/S.Ost Logistics v. the Transport Commissioner
Case brief
What is this about?
W.P.No.6479 of 2025, Madras High Court, decided 09.07.2026 by Hemant Chandangoudar J. Petitioner M/s.OST Logistics (proprietor Ramasaravanan) vs Transport Commissioner and RTOs Sholinganallur/Vaniyambadi/Ambur. Certiorarified mandamus under Article 226 against show cause-cum-demand notice dated 21.08.2024 (R.No.46028/B2/2024) of RTO Sholinganallur demanding Rs.17,500/- compounding fee and motor vehicle tax arrears; vehicle TN-18-AL-8462 impounded 22.07.2022 for alleged permit violation after being driven from Bargur to Chennai; earlier conditional release via W.P.No.20267 of 2024 (order dated 22.07.2024); petitioner claimed COVID-19 non-use exemption under applicable Government Orders. Key holding: tax-arrear liability determined without hearing violates natural justice; notice set aside pro tanto on that aspect; compounding fee of Rs.17,500/- payable; interim deposit of Rs.1,00,000/- without prejudice with release of vehicle within three (3) days; fresh determination of tax liability after reasonable opportunity of hearing; deposit adjustable/refundable per outcome; no costs. Useful for: natural justice in tax/demand notices by transport authorities, interim deposit pending reassessment, post-COVID vehicle non-use tax disputes.