Tvl. Ganesha Vilas vs. The Deputy Commercial Tax Officer

Facts

The petitioner, Tvl. GANESHA VILAS, represented by its Proprietor, filed a writ petition challenging an ex-parte order dated 05.02.2025 passed by the Deputy Commercial Tax Officer, Manichalai Assessment Circle, Madurai. The order pertains to the assessment year 2017-18. The petitioner contended that the order was passed without jurisdiction and in violation of statutory provisions. The appeal period for the impugned order had expired. The petitioner had paid the entire tax amount, and the challenge was limited to the levy of interest and penalty.

Held

The Court acknowledged that the petitioner suffered an ex-parte order and that the appeal period had expired. The Court permitted the petitioner to file an appeal within thirty days from the date of receipt of a copy of the order, directing that the appeal be entertained without reference to limitation. Since the entire tax amount had been paid and the challenge was confined to interest and penalty, the Court held that the mandatory pre-deposit of 10% of the disputed tax amount would not arise. The Court also stipulated that if the petitioner failed to file the appeal within the specified period, the benefit of this order would stand recalled automatically. The writ petition was disposed of accordingly.

Key Issues

1. Whether the ex-parte order dated 05.02.2025 passed by the respondent is without jurisdiction and in violation of statutory provisions? The petitioner argued that the impugned order was passed without jurisdiction and in clear violation of statutory provisions. The petitioner also contended that the entire tax amount has been paid, and the dispute is confined to interest and penalty. The respondent did not file any counter or present arguments, as indicated by the court's order which heard 'both sides' and proceeded to grant relief based on the petitioner's submission and the fact that tax was paid.