M/s.M.S.Electronics, v. The State Tax Officer
Case brief
What is this about?
Tax assessment challenge; ex-parte final order dated 09.12.2025, Reference No.ZD33122535297I, FY Apr 2021 to Mar 2022; State Tax Officer, Ramanathapuram Assessment Circle; show cause notice uploaded online, no reply filed; one more opportunity granted on pre-deposit of 25% of disputed tax within four weeks of web copy; impugned order set aside and matter remanded for fresh orders in accordance with law; bank account attachment pursuant to impugned order to be raised; no costs; connected miscellaneous petitions closed; Writ of Certiorarified Mandamus under Article 226; W.P(MD)No.15582 of 2026; W.M.P(MD)Nos.11680 and 11681 of 2026; Madurai Bench of Madras High Court; D. Bharatha Chakravarthy, J.
What did the court decide?
Writ petition ordered on terms: petitioner to deposit 25% of the disputed tax amount with the respondent within four weeks from receipt of web copy of the order (without waiting for certified copy); upon such deposit the impugned order stands set aside and the matter is remanded to the respondent; petitioner to appear and submit reply and documents; respondent to consider afresh and pass orders in accordance with law; bank account attachment made pursuant to the impugned order to be raised; no costs; connected W.M.P(MD)Nos.11680 and 11681 of 2026 closed.