Andavar Electricals vs. The State Tax Officer
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Before: and
This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Additional Government Pleader for the respondent.
The petitioner is before this Court against the impugned order, dated 24.02.2025, wherein the demand has been confirmed for the tax period 2020-21. The impugned order has been preceded the notices in DRC 01, dated 26.11.2024 and the personal hearing notices dated 15.02.2025 and 18.02.2025. However, the petitioner has not responded to the same and therefore, the demand has been confirmed against the petitioner.
It is noticed that under similar circumstances, this Court has come to the rescue of the persons like the petitioner by quashing the impugned order on terms 2/5 https://www.mhc.tn.gov.in/judis subject to the petitioner depositing 25% of the disputed tax. I do not find any reason to take a different view in this case.
Considering the same, the impugned order is quashed and the case is remitted back to the respondent to pass a fresh orders on terms subject to the petitioner depositing 25% of the disputed tax in cash from the petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order.
The petitioner shall file a reply to the notice in DRC 01 dated 26.11.2024 by treating the impugned order as addendum to the Show Cause Notice.
In case the petitioner complies with the above stipulations, the respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three (3) months thereafter, after hearing the petitioner.
In case the petitioner fails to comply with any of the conditions stipulated 3/5 https://www.mhc.tn.gov.in/judis above, the respondent is at liberty to proceed against the petitioner in accordance with law as if this Writ Petition was dismissed in limine today.
This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 19.08.2025 Internet : Yes / No apd To The State Tax Officer, Lalgudi Assessment Circle, Lalgudi, Trichy District. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
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.