Tvl.Ymca Rural Centre and Institute of Rural Development Marthandam v. The Appellate Deputy Commissioner (St)

ORDER The petitioner is before this Court challenging the impugned order passed by the second respondent on 17.09.2025, after the appeal preferred by the petitioner on 28.01.2026 came to be rejected by the first respondent vide order dated 03.06.2026 on the ground of limitation.

¶2The facts on record indicates that the petitioner had deposited 10% of the disputed tax at the time of filing the appeal.

¶3At this stage, the learned counsel for the petitioner submits that the petitioner had already deposited 10% of the disputed tax at the time of filing the appeal i.e., on 28.01.2026 and that the petitioner is now willing to pre-deposit a further 15% of the disputed tax as a condition for de novo adjudication.

¶4The learned counsel for the petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:- "The petitioner undertakes to pay additional 15% of the disputed tax in addition to 10% already paid."

¶5In view of the above, the impugned order is quashed and the case is remitted back to the second respondent to pass a fresh order, subject to the petitioner depositing additional 15% of the disputed tax over and above the tax Page3 of 6 paid at the time of filing of appeal in cash through the petitioner's Electronic Cash Ledger within a period of thirty (30) days from the date of receipt of a copy of this order. Any amount already paid towards the said pre-deposit shall be duly adjusted.

¶6Within the aforesaid period, the petitioner shall also file a reply to the Show Cause Notice in DRC-01 dated 11.08.2025, together with the requisite documents to substantiate the case, by treating the impugned order dated

17.09.2025 as an addendum to the Show Cause Notice dated 11.08.2025.

¶7In the event of the petitioner complying with the above stipulations, the second respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably within a period of three (3) months from the date of receipt of such reply / completion of the pre-deposit.

¶8Subject to the petitioner complying with the above stipulations, the attachment of the petitioner's bank account, if any, shall stand automatically lifted.

¶9It is made clear that the attachment of the petitioner's bank account shall be lifted subject to the petitioner depositing additional 15% of the disputed Page4 of 6 tax over and above the tax paid at the time of filing of appeal, as ordered above, and provided that the petitioner is not in arrears of any other amount in respect of any other tax period, other than the amount demanded under the impugned order.

¶10In the event of the petitioner failing to comply with any of the above stipulations, the second respondent shall be at liberty to proceed against the petitioner for recovery of the tax in accordance with law, as if this Writ Petition had been dismissed in limine today.

¶11Needless to state, before passing any such order, the respondent shall give due notice to the petitioner.

¶12This Writ Petition stands disposed of with the above observations. No costs. Consequently, the connected Writ Miscellaneous Petition is closed. 11-08-2026 Index: Yes/No Speaking/Non-speaking order smn2 To

¶1The Appellate Deputy Commissioner (ST) Commercial Taxes Building, Veinthankulam, Near New Bus Stand, Thirunelveli 627 007 Page5 of 6

¶2The Deputy Commercial Tax officer/ The Deputy State Tax Officer 1, Kuzhithurai Assessment Circle, Commercial Taxes Office, Kattathurai, Kanyakumari 629 158 Page6 of 6

C.SARAVANAN, J. smn2 11-08-2026

Page1 of 6 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 11-08-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.(MD)No.16988 of 2026 Tvl.YMCA Rural Centre and Institute of Rural Development Marthandam Rep by its Secretary John Bose, S/o.John Rose, No.24-199, Vettuvenni, Marthandam, Kanniyakumari 629 165 ..Petitioner(s) Vs 1. The Appellate Deputy Commissioner (ST) Commercial Taxes Building, Veinthankulam, Near New Bus Stand, Thirunelveli 627 007 2. The Deputy Commercial Tax Officer/ The Deputy State Tax Officer 1, Kuzhithurai Assessment Circle, Commercial Taxes Office, Kattathurai, Kanyakumari 629 158 ..Respondent(s) Writ Petition, filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari calling for records pertaining to impugned order of the 2nd respondent in Ref. No.ZD330925502490N/2021-22 dated 17.09.2025 and quash the same and pass such further or other orders as this Hon'ble Court may deem fit and proper in the circumstances of this case and thus render justice. For Petitioner(s): Mr.B.Rooban Page2 of 6 For Respondent(s): Ms.P.Sudarkodinachiar Government Advocate (Taxes)