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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D. Bharatha Chakravarthy, J
Bhuvaneshwari Traders – Appellant
Versus
Assistant Commissioner (St) – Respondent
| Table of Content |
|---|
| 1. summary of facts involving ex-parte assessment and failed documentation submission. (Para 1 , 2) |
| 2. principles for granting remand and waiving pre-deposit conditions in tax matters. (Para 3 , 4) |
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 20.04.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.11199 of 2026 and W.M.P(MD)No.8664 of 2026 M/s.Bhuvaneshwari Traders Represented by its Proprietor Bhuvaneshwari, Gstin 33cxppb6228m1z6, No 102, Police Station Road, Sivakasi -626123. ... Petitioner – Vs. -
1.The Assistant Commissioner (St), Sivakasi I Assessment Circle, Sivakasi -626123
2.The State Tax Officer (St)(FAc), Office of the Assistant Commissioner (St), Assessment Circle-I, Sivakasi- 626123. ... Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court 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 on the file of the 1st respondent in Reference No.33CXPPB6228M1Z6/2021-22 dated 05.12.2025 for the financial year 2021- 2022 and to quash the same as illegal, arbitrary, wholly withou
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