Tvl.Arulsai Interior Works vs. The Deputy State Tax Officer 2
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Before: and
Heard both sides. 2.The petitioner challenges the impugned assessment order dated 03.02.2025 whereby the petitioner has been called upon to pay the tax of Rs.12,94,800/- (Rupees Twelve Lakhs Ninety Four Thousand Eight Hundred only) together with the interest and penalty. The said order was uploaded in the web portal. The petitioner's registration was cancelled as early as on 26.12.2018 itself. Therefore, the petitioner had no occasion to access the web portal. 3.The learned counsel appearing for the writ petitioner undertakes to remit 10% of the disputed amount within a period of four 2/5 https://www.mhc.tn.gov.in/judis weeks. The said undertaking is recorded. He also draws my attention to the decisions of the High Court of Allahabad in the case of M/s.Ahs Steels Vs the Commissioner of State Taxes and others and M/s.Katyal Bench of the High Court of Allahabad in the case of M/s.Katyal 3/5 https://www.mhc.tn.gov.in/judis
It is also made clear that in case, the petitioner fails to comply with the above stipulations, the respondent shall be at liberty to proceed against the petitioner as the writ petition was dismissed in limine on the ground of laches. On payment of 10% of the disputed tax amount as undertaken, the attachment made on the writ petitioner's bank account shall stand lifted. 7.This Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.
2025
NCC : Yes / No Index : Yes / No Internet : Yes / No MGA To The Deputy State Tax Officer – 2, Chengalpattu Assessment Circle, Chengalpattu District. 4/5 https://www.mhc.tn.gov.in/judis G.R.SWAMINATHAN, J. MGA
2025 5/5 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.