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2026 Supreme(Online)(Mad) 27005

IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.BHARATHA CHAKRAVARTHY, J
Tvl.Unicone Rep by its Proprietor T.Balakumar – Appellant
Versus
The State Tax Officer/The Commercial Tax Officer, Sankarankovil Assessment Circle, Sankarankovil – Respondent


Advocates:
For Petitioner: Mr.Raja Karthikeyan
For Respondent: Mr.R.Suresh Kumar Additional Government Pleader

Table of Content
1. ex-parte order due to non-response to show-cause notice. (Para 2 , 3)
2. conditional remand on 25% tax pre-deposit. (Para 4)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 18.03.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.7360 of 2026 and W.M.P(MD)No.6033 of 2026 Tvl.Unicone Rep by its Proprietor T.Balakumar, No.1/117a, Periyasamiyapuram, Naduvankurichi Minor Village, Tirunelveli District. ... Petitioner Vs.

The State Tax Officer/

The Commercial Tax Officer, Sankarankovil Assessment Circle, Sankarankovil. ..Respondent Writ Petition is filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the impugned assessment order on the file of the respondent vide GSTIN: 33AAVPB2982K1ZC/2020-21 and summary order reference numbers ZD330225198138A dated 20.02.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2020-21.

For Petitioner :Mr.Raja Karthikeyan For Respondent :Mr.R.Suresh Kumar Additional Government Pleader

ORDER

This writ petition is filed challenging the impugned order dated

20.02.2025.

2.Upon perusal

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