Tvl. Annai Transport vs The Deputy State Tax Officer
Parties Involved
Tvl. Annai Transport
The Deputy State Tax Officer
AI Summary
The Madurai Bench of the Madras High Court set aside an assessment order issued by the Deputy State Tax Officer due to lack of opportunity for personal hearing for the petitioner, Tvl. Annai Transport. The court remanded the matter back to the respondent for fresh consideration, provided the petitioner pays 25% of the disputed tax amount.
Order Text
Tvl. Annai Transport vs The Deputy State Tax Officer on 23 January, 2026 Author: Krishnan Ramasamy Bench: Krishnan Ramasamy W.P.(MD)No.1589 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 23.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY W.P.(MD)No.1589 of 2026 & W.M.P(MD)No.1254 of 2026 Tvl. Annai Transport Represented by its Proprietor, P. Kannan GSTIN 33FGCPK3391D1ZN 10-3, Echan Vilai Sandhaiyady Agasteeswaram, Kanniyakumari 629703. ... Petitioner Vs. The Deputy State Tax Officer Nagercoil Rural Assessment Circle Commercial Taxes Buildings, Nagercoil. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records on the file of the respondent in GSTIN 33FGCPK3391D1ZN /2020-21 dated 27.01.2025 for the assessment year 2020-21 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the Same as cryptic, non- application of mind, illegal , arbitrary, wholly without jurisdiction and direct the respondent to pass an assessment order afresh after affording due opportunity of personal hearing. 1/8 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/01/2026 02:49:03 pm ) W.P.(MD)No.1589 of 2026 For Petitioner : Mr.Sudalai Muthu N For Respondent : Mr.R.Suresh Kumar, AGP ORDER This writ petition has been filed challenging the impugned order dated 27.01.2025 passed by the respondent. 2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice ...
