Tvl. New Raja Agencies vs. The Deputy Commissioner (State Tax)
Facts
The petitioner, Tvl New Raja Agencies, represented by its partner S. Rajasekar, filed a writ petition challenging an ex-parte order dated 28.08.2024 and a consequential rectification order dated 29.11.2024, both passed by the second respondent, the Deputy State Tax Officer. These orders pertain to the tax period April 2019 to March 2020. The petitioner had suffered an ex-parte order, and the period for filing an appeal had expired. The writ petition sought to quash these orders. The respondents are the Deputy Commissioner (State Tax) and the Deputy State Tax Officer.
Held
The Court held that the petitioner should be permitted to file an appeal against the ex-parte order and its consequential rectification order. The appeal is to be filed within thirty days from the date of receipt of a copy of the Court's order and shall be entertained without reference to limitation. As a condition for this indulgence, the petitioner must pay 10% of the disputed tax amount as a pre-deposit. Given the delay of almost one year, an additional 10% of the disputed tax amount must also be remitted. Only after these payments are made will the appeal be numbered and disposed of on its merits. The Court also directed that the attachment made on the petitioner's bank account shall be lifted immediately upon remittance of the pre-deposit amounts. If the petitioner fails to comply with these directions within thirty days, the benefit of the order will stand recalled automatically. No issue was expressly left undecided.
Key Issues
1. Whether the petitioner should be permitted to file an appeal against the ex-parte order and rectification order beyond the prescribed limitation period, considering the circumstances leading to the ex-parte order? The petitioner argued that they suffered an ex-parte order and that the appeal period had expired. They sought relief from the Court to allow them to file an appeal. The respondents did not record any specific arguments in the judgment regarding the limitation period or the merits of the ex-parte order. The Court's decision appears to be based on the petitioner's plea for an opportunity to appeal.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 11.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)Nos.25181 & 25182 of 2025 Tvl New Raja Agencies, Represented by its Partner S.Rajasekar, No.1A, New Raja Complex, Nagunagar Second Street, Bethaniyapuram, Madurai – 625 016. ... Petitioner Vs. 1.The Deputy Commissioner (State Tax), GST Appeal, C.T.Building, Dr.Thangaraj Salai, Madurai – 20. 2.The Deputy State Tax Officer / Deputy State Tax Officer – 2, O/o.The Deputy Commercial Tax Officer cum Assistant Commissioner (ST), West Veli Street Assessment Circle, Madurai. ... Respondents 1/4 https://www.mhc.tn.gov.in/judis Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records pertaining to the impugned order of the second Respondent in Ref. No ZD3308242518637 dated 28.08.2024 and its consequential rectification order of the 2nd respondent in Ref.No.ZD331124296403L dated 29/11/2024 for the tax period April 2019 to March 2020.
For Petitioner : Mr.M.Arun Kumar For R
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