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2026 Supreme(Online)(Mad) 49522
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
Dated: 06.03.2026
CORAM
THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY
W.P(MD)No.15582 of 2026
and
W.M.P(MD)Nos.11680 and 11681 of 2026
M/s.M.S.Electronics,
Rep. by its Partner S.Balaji,
335, Lg Shoppe,
Sub Magistrate Court Street,
Alangacherry Street,
Ramanathapuram,
Ramanathapuram District ... Petitioner(s)
– Vs. -
The State Tax Officer
Ramanathapuram Assessment Circle,
Ramanathapuram. ... Respondent(s)
For Petitioner :Mr.C.Senthil Murugan
For Respondent :Mr.S.Vashik Ali
Government Standing Counsel
For the Appellants/Petitioners: C.Senthil Murugan
For the Respondents: S.Vashik Ali
An ex-parte tax assessment order passed due to the assessee's failure to respond can be remanded for fresh consideration by the court, subject to conditions such as the partial deposit of the disputed tax liability to ensure compliance and fairness.
Headnote:The petitioner filed a writ petition under Article 226 of the Constitution of India challenging an ex-parte assessment order issued by the respondent, alleging lack of adequate opportunity to respond to the show cause notice. The court noted that the petitioner failed to avail prior opportunities but, in the interest of justice, determined that the matter should be reconsidered. The core issue was whether the petitioner should be granted another opportunity to file objections against the ex-parte assessment. The court's reasoning focused on balancing the principles of natural justice with the requirement for fiscal compliance, ordering a conditional remand upon the payment of a portion of the disputed tax. The writ petition is allowed, the impugned order is set aside, and the matter is remanded to the respondent for fresh consideration subject to the deposit of 25% of the disputed tax.
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, calling for the records on the file of the respondent in Reference No.ZD33122535297I dated 09.12.2025 relating to the financial year Apr 2021 to Mar 2022 and quash the same as illegal and further direct the respondent to pass order afresh after affording an opportunity to the petitioner to file objections and to produce documents and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice
ORDER
This writ petition is filed challenging the impugned order dated 09.12.2025.
2.Upon perusal of the impugned orders, it can be seen that the petitioner did not avail the opportunity, when the show cause notice is uploaded and the final order was passed. Accordingly, the impugned orders came to be passed ex-parte.
3.I have heard the learned counsel for the petitioner and the learned Government Standing Counsel appearing for the respondent.
4.This Court, takes into account the said submission, is of the view that one more opportunity can be granted to the petitioner, however, on condition to pay 25% of the disputed tax amount. This writ petition is ordered on the following terms:
(i)Within a period of four weeks from the date of receipt of web copy of the order, the petitioner shall deposit 25% of the disputed tax amount with the respondent, without waiting for a certified copy of the order.
(ii)Upon such deposit, the impugned order dated 09.11.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent.
(iii)The assessee shall appear before the respondent without fail and submit their reply and documents in support of their claim, and it is for the respondent to consider the matter afresh and pass orders in accordance with law.
(iv)Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall raised.
(v)No costs. Consequently, connected miscellaneous petitions are closed.
