IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.BHARATHA CHAKRAVARTHY, J
B.Perumal – Appellant
Versus
The Deputy Commercial Tax Officer, Office of Deputy Commercial Tax Officer, Madurai – Respondent
| Table of Content |
|---|
| 1. penalty demand under section 129(1)(a) for transit discrepancy. (Para 3 , 4 , 5) |
| 2. payment concludes proceedings per section 129(5). (Para 6 , 7) |
| 3. direct appeal to authority without pre-deposit. (Para 8) |
2. The Deputy State Tax Officer (Intelligence), Roving Squard, Commercial Taxes Building, Sub Collector Office Road, Y.M.R.Patti, Dindigul - 624 001. ...Respondents Prayer: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus calling for the records relating to the impugned Penalty Order dated 03.02.2026 issued by the 2nd respondent and quash the same as illegal and consequently direct the respondent to refund the penalty amount with interest within a time stipulated by this Honble Court and pass such further or other orders as this Honble Court may deem fit and proper in the nature and circumstances of the case and thus render justice.
For Petitioner :Mr.M.Rajasekaran For R1 and R2 :Mr.R.Suresh Kumar Additional Government Pleader
ORDER
This writ petition is filed to quash the impugned order dated 03.02.2026 passed by the 2ndrespondent and consequently, direct the respondent to refund the
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