The court set aside a tax demand order and remanded the matter for reconsideration, contingent upon the petitioner depositing 100% of the disputed tax, to ensure the principles of natural justice and a reasonable opportunity for a hearing were upheld.

Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorarified Mandamus to call for the records of impugned order under Section 74 dated 26.07.2023 having Reference No. ZD3307231150610 passed by the respondent for the financial year 2021-22 and quash the same as illegal, erroneous on facts and violative of principles of Natural Justice and consequently direct the respondent to consider the matter afresh on merits after providing an opportunity of personal hearing.

ORDER

Order dated 26.07.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Mr. I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent.

3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 100% of the disputed tax demand. An endorsement to that effect is made on the bundle.

4. Subject to the condition that the petitioner remits 100% 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 100% of the disputed tax demand.

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

11-08-2026

Index: Yes/No

Speaking/Non-speaking order Neutral Citation: Yes/No

KAL