IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
Bathurallam And Co. – Appellant
Versus
Deputy State Tax Officer – Respondent
| Table of Content |
|---|
| 1. court summarizes the procedural history and the nature of the ex-parte assessment order issued by the revenue authority. (Para 1 , 2 , 3) |
| 2. court exercises discretionary power to set aside the order and remand the case for a fresh hearing on the condition of tax deposit. (Para 4 , 5) |
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 respondent in GSTIN. 33FMBPS8614C12Z5 /2021-22 dated 24.12.2025 for the assessment year 2021-22 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, nonspeaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard or pass such further or other orders, as the Honble Court may deem fit and proper in the circumstances of the case and thus render justice.
ORDER
This writ petition challenges the impugned order dated 24.12.2025 which is an assessment order passed under Section 73 of the
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