Selvamony Leeja v. The Commercial Tax Officer

ORDER Mrs.P.Selvi, learned Government Advocate, takes notice for the respondent.

¶2With the consent of the learned counsel for the petitioner and learned Government Advocate for the respondent, this writ petition is being disposed of at the time of admission.

¶3In this Writ Petition, the petitioner has challenged the impugned order dated 17.02.2025 and the subsequent rectification order dated

01.09.2025 passed by the respondent for the Assessment Year 2020-2021.

¶4By the impugned order dated 17.02.2025, the demand proposed in the Show Cause Notice in DRC-01 dated 25.11.2024 has been confirmed, after considering the petitioner's reply in DRC-06 dated 10.12.2024.

¶5At the time of filing the reply, the petitioner has ticked the option 'No' for a personal hearing'.

¶6As such, the challenge to the impugned order on the grounds that no personal hearing was granted after filing the reply cannot be a reason for interfering with the impugned order. That apart, this writ petition has been filed long after the impugned order was passed on 17.02.2025.

¶7At best, the petitioner can be given liberty to challenge the impugned order, subject to the petitioner depositing 25% of the disputed tax confirmed by the impugned order.

¶8However, the learned Government Advocate for the respondent would submit that the entire tax liability has already been recovered.

¶9It is also evident from the Intimation in DRC 03 dated 21.03.2025 that the petitioner has paid the entire tax amount confirmed by the impugned order dated 17.02.2025.

¶10Considering the same, liberty is given to the petitioner to file an appeal before the Appellate Authority against the impugned order dated

17.02.2025, within a period of 30 days from the date of receipt of a copy of this order.

¶11If such an appeal is filed within such time, the Appellate Authority shall consider it and dispose of the same on merits without further reference to limitation.

¶12In case the petitioner fails to file an appeal within the stipulated time, the respondent is at liberty to proceed against the petitioner in accordance with the law.

¶13This Writ Petition stands disposed of with the above directions. Consequently, the connected miscellaneous petitions are closed. No costs.

11.02.2026 raja To The Commercial Tax Officer, K.K.Nagar, Central – I, No.1, Greams Road, Annex Building, 5th Floor, PAPJM Building, Chennai – 600 006.

C.SARAVANAN, J. raja

11.02.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 11.02.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.5576 & 5577 of 2026 Mrs. Selvamony Leeja ... Petitioner Vs. The Commercial Tax Officer, K.K.Nagar, Central – I, No.1, Greams Road, Annex Building, 5th Floor, PAPJM Building, Chennai – 600 006. ... Respondent Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records pertaining to the impugned order vide DRC 07 dated 17.02.2025 passed in Reference No. ZD330225154771K by the respondent for the assessment year 2020-2021 and the subsequent impugned rectification order dated 01.09.2025 in Ref. No. ZD330925003871G by the respondent and quash the same. For Petitioner : Mr.S.Arvindh For Respondent : Mrs.P.Selvi Government Advocate