Back
IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
Sivasakthi Material Suppliers – Appellant
Versus
Deputy Commercial Tax Officer – Respondent
| Table of Content |
|---|
| 1. assessment based on disputed third-party transactions requires verification. (Para 1 , 2 , 3) |
| 2. right to cross-examine and requirement of fair procedure in tax assessment. (Para 4 , 5 , 6 , 7) |
| 3. remand of assessment order subject to deposit of disputed tax. (Para 8 , 9) |
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 21.04.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P.(MD).No.8790 of 2026 Tvl.Sivasakthi Material Suppliers, represented by its Proprietor, S.Karuppasamy, TIN : 33165684543
5/166-1, Krishna Nagar (Guru Illam), Uthumalai, Tenkasi-627 860. ... Petitioner Vs.
The Deputy Commercial Tax Officer, Tenkasi -1 Assessment Circle, Commercial Tax Building, Tenkasi. ...Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent in TIN 33165684543/2015-16, dated 19.01.2023 and quash as illegal, arbitrary, barred by limitation, wholly without jurisdiction and direct the respondent to conduct an enquiry with other end dealers as contemplated under section 27 of the TNVAT Act 2006 and pass an assessment order af
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
