V Nanthakumar vs. The State Tax Officer (Fac)
Original PDF →No AI summary yet for this judgment.
Before: and
Heard both sides. 2.The petitioner challenges the impugned assessment order dated 19.05.2025 whereby the petitioner has been called upon to pay the tax of Rs.9,50,652/- (Rupees Nine Lakhs Fifth Thousand Six Hundred and Fifty Two 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 14.09.2018 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 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 Industries Vs. State of UP and others. 4.I am in agreement with the views expressed by the Division Bench of the High Court of Allahabad in the case of M/s.Katyal Industries Vs. State of UP and others. Therefore, the decision can be applied to the facts of the case. 2/5 https://www.mhc.tn.gov.in/judis
Considering the same, the impugned order is set aside. The petitioner shall file reply to the show cause notice within a period of thirty days from the date of receipt of a copy of this order. The impugned order which has been quashed shall be treated as a show cause notice. The respondent is entitled to issue fresh order on merits as expeditiously as possible preferably within three months thereafter after hearing the petitioner. 6.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 if the writ petition was dismissed in limini 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 Internet : Yes / No Index : Yes / No rmi 3/5 https://www.mhc.tn.gov.in/judis To The State Tax Officer (FAC) Kovilpatti-2, Assessment Circle, Tuticorin District. 4/5 https://www.mhc.tn.gov.in/judis G.R.SWAMINATHAN, J rmi W.P(MD)No.30981 of 2025 31.10.2025 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.