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IN THE HIGH COURT OF JUDICATURE AT MADRAS
N.SATHISH KUMAR, M.JOTHIRAMAN, JJ
Tvl.Koshik World Represented by its Proprietor R.Rashraj – Appellant
Versus
The State Tax Officer, Thuckalay-2 Assessment Circle – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order and delay in appeal. (Para 2 , 3) |
| 2. court's observations on the delay's legitimacy. (Para 4) |
| 3. outcome of the writ appeal. (Para 5) |
[Judgment of the Court was made by N.SATHISH KUMAR, J.)
Challenging the order of the learned Single Judge dated 10.02.2026, made in W.P.(MD) No. 3685 of 2026, by which the writ petition was dismissed, the appellant has preferred the present writ appeal.
2.The writ petitioner/appellant had originally filed the writ petition challenging the assessment order dated 18.06.2025. According to the appellant, upon receipt of the notice in DRC-01 dated 12.09.2024, he submitted his reply and participated in the personal hearing conducted by the respondent. Thereafter, the impugned assessment order came to be passed on 18.06.2025. However, the appellant was unable to file a statutory appeal within the prescribed time limit due to certain medical issues. Hence, he approached this Court by way of a writ petition, also challenging the levy of interest and penalty imposed by the respondent.
3. It is pertinent to note that the appellant had actively participated in the assessment proceedings, and the order was duly uploaded
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