S Muniasamy vs. The State Tax Officer

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WP(MD)/30762/2025HC MadrasGSTCNR HCMD01151011202529 October 2025Bench: HONOURABLE MR JUSTICE G.R.SWAMINATHAN4 pages

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Heard both sides. 2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 21.02.2025. Appeal period has already expired. The petitioner is permitted to file an appeal within 30 days from the date of receipt of a copy of this order. The same shall be entertained without reference to limitation. Of-course, the petitioner has to pay 10% of the disputed tax amount as predeposit. If the petitioner fails to remit the predeposit amount and / or file an appeal within four weeks as mentioned above, the benefit of this order shall stand recalled automatically. 3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.

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2025 Index : Yes / No Internet : Yes/ No rmi 2/4 https://www.mhc.tn.gov.in/judis To 1.The State Tax Officer, Ramanathapuram Assessment Circle, Commercial Tax Offices, Ramanathapuram District. 2.The Commercial Tax Officer, Ramanthapuram Sivagangai, Virudhunagar, Commercial Tax Offices, Ramanathapuram District. 3/4 https://www.mhc.tn.gov.in/judis G.R.SWAMINATHAN, J. rmi

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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.