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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J
Mohammed Inamullah, Proprietor Of Shaik Abdul Azeez And Sons – Appellant
Versus
Commercial Tax Officer, Royapuram Assessment Circle – Respondent
| Table of Content |
|---|
| 1. context of the assessment order and appeal (Para 1 , 3 , 4 , 5) |
| 2. court's observations and precedent (Para 2 , 13 , 14) |
| 3. petitioner's circumstances and request for relief (Para 7 , 8 , 9) |
| 4. respondents' arguments and legal basis (Para 10 , 11 , 12) |
| 5. final directions and conditions (Para 15 , 16 , 17 , 18 , 19 , 20 , 21) |
ORDER
Mrs. K. Vasanthamala, learned Government Advocate takes notice for the Respondents.
2. This Writ Petition is being disposed of at the time of admission after hearing the learned counsel for the Petitioner and learned Government Advocate for the Respondents following the consistent view taken by this Court under similar circumstances.
3. In this Writ Petition, the Petitioner has challenged the impugned Assessment Order dated 14.02.2025, which precedes a Show Cause Notice in GST DRC-01 dated 25.11.2024 for the Tax Period between April 2020 and March 2021.
4. It is the specific case of the petitioner that the petitioner has filed an appeal against the order dated 14.02.2025, which was rejected by the second respondent on 13.08.2025.
5. Reading of the impugned Assessment Order dated 14.02.2025 indicates that the Petitioner has not participated in th
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