An assessment order passed without providing a reasonable opportunity of being heard violates principles of natural justice and warrants remand for re-consideration, even if the petition is filed beyond the limitation period, subject to conditional deposits.

PRAYER : Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records leading to the issuance of assessment order bearing reference No. ZD330525172902D/2023-24 dated 16.05.2025 passed by the Respondent herein and quash the same, and direct the Respondent herein to drop the recovery proceedings initiated in pursuance of the assessment order.

ORDER

An order dated 16.05.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.

4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

5. Subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand.

6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs.

09-07-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
RNA

To
The Deputy State Tax Officer
Royapuram assessment circle, 2nd floor, room
no.212, The Integrated commercial taxes building,
elephant gate road, chennai - 600003.