Ms Om Agencies vs. The Deputy Commercial Tax Officer

Facts

The petitioner, M/s. OM AGENCIES, represented by its Proprietor, M. Manokaran, filed a writ petition challenging an ex-parte order dated 25.02.2025, passed by the Deputy Commercial Tax Officer, Lalgudi Assessment Circle. The petitioner contended that the order was passed without jurisdiction and in violation of statutory provisions. The appeal period for the impugned order had already expired. The petitioner sought to quash the said order.

Held

The Court acknowledged that the petitioner had suffered an ex-parte order and that the appeal period had expired. Instead of quashing the order outright, the Court permitted the petitioner to file an appeal within thirty days from the date of receipt of a copy of the order. This appeal is to be entertained without reference to the limitation period. However, as a condition for this indulgence, the petitioner is required to pay 10% of the disputed tax amount as a pre-deposit. The Court clarified that if the petitioner fails to remit the pre-deposit or file the appeal within the stipulated thirty days, the benefit granted by this order would stand automatically recalled. The writ petition was disposed of with these directions. No costs were awarded.

Key Issues

1. Whether the ex-parte order dated 25.02.2025, passed by the Deputy Commercial Tax Officer, Lalgudi Assessment Circle, is liable to be quashed on the grounds of lack of jurisdiction and violation of statutory provisions? The petitioner argued that the impugned order suffered from lack of jurisdiction and violated statutory provisions, necessitating its quashing. The respondent, represented by the Government Advocate, did not record any specific arguments in the judgment. The judgment does not explicitly mention any specific statutory provisions or precedents relied upon by either party.