Tvl. Annamalaiar Mills Private Limited vs. The Assistant Commissioner (St)
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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 Government Advocate for the respondent.
The petitioner is before this Court against the impugned order, dated 28.03.2024, wherein the demand has been confirmed for the tax period 2018-19. The impugned order has been preceded the notices in DRC 01, dated 27.12.2023 and three personal hearing notices dated 31.01.2024, 29.02.2024 and 16.03.2024. However, the petitioner has not responded to the same and therefore, the demand has been confirmed against the petitioner. 2/5 https://www.mhc.tn.gov.in/judis
It is noticed that under similar circumstances, this Court has come to rescue of the persons like petitioner by quashing the impugned order on terms. There are no other circumstances to take a different view of the matter.
Considering the same, this Writ Petition is disposed of by quashing the impugned order 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 27.12.2023 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 above, the respondent is at liberty to proceed against the petitioner in 3/5 https://www.mhc.tn.gov.in/judis 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 16.07.2025 Internet : Yes / No (2/6) apd To The Assistant Commissioner (ST), Dindigul Rural Assessment Circle, Dindigul. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
2025 (2/6) 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.