Madras High Court
WP/41218/2026 of J Murali Vs The Deputy Commercial Tax Officer on 15 October 2026
WP No. 41218 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41218 of 2026
CNR:{HCMA012335502026}
AND
WMP NO. 46254 & 46250 OF 2026
J Murali
S/o Jayarman
proprietor of M/s JJ Traders
No 10/26, 2nd Floor,
narayana maistry, 1st Street,
otteri, Perambur Barracks,
Chenani 600 012
..Petitioner(s)
Vs
The Deputy Commercial Tax Officer
Office of the Deputy State Tax Officer-1, Perambur Assessment Circle, Chennai North, North-III, No.1, Papjam Building Annexe, 2nd Floor, Greams Road, Chennai
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, to call for the records of the Impugned Order Reference No.ZD330626066868S dated 08.06.2026 passed by the Respondent and quash the same and consequentially direct the Respondent to provide the Petitioner with an opportunity of fresh hearing For Petitioner(s):
Mr.S. Sathish Kumar
For Respondent(s):
Ms.G.Dhana Madhri, SGP
WP No. 41218 of 2026
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Order
This writ petition has been filed against the order dated 08.06.2026 passed by the respondent.
2. Ms.G.Dhana Madhri, learned Special Government Pleader, takes notice on behalf of the respondent.
3. By consent of the parties, the main petition is taken up for disposal at the stage of admission itself.
4. The learned counsel for the petitioner would submit that in this case, though the show cause notice was issued by the respondent by way of RPAD, the petitioner was not in a position to file his reply. Under these circumstances, the impugned order came to be passed by the respondent. Hence, he requests this Court to grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned order.
5. On the other hand, the learned counsel appearing for the respondent would submit that the respondent had issued notices to the petitioner by way of RPAD. In spite of the same, no reply was filed by the petitioner. Under these
WP No. 41218 of 2026
circumstances, the impugned order came to be passed and hence, there is no fault on the part of the respondent. Thus, she prays for dismissal of this petition.
6. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.
7. In the case on hand, it is evident that the show cause notice was issued to the petitioner by way of RPAD. In spite of the same, the petitioner had failed to file their reply to the show cause notice. Under these circumstances, the impugned order came to be passed by the respondent.
8. In such case, it is clear that the respondent had explored all the possibilities in issuing notice to the petitioner. However, due to the inaction of the part of the petitioner, no reply was filed. Under these circumstances, the impugned order came to be passed by the respondent. Therefore, as rightly contended by the respondent, there is no fault on the part of the respondent and thus, this Court is not inclined to entertain this petition.
9. Accordingly, this writ petition is dismissed. No cost. Consequently, the miscellaneous petition in WMP.No.46254 of 2026 is closed and the miscellaneous petition in WMP.No.46250 of 2026, which has been filed to
WP No. 41218 of 2026
dispense with the production of original assessment order, is ordered. The liberty is granted to the petitioner to file an appeal, against the assessment order, before the concerned Appellate Authority within a period of 2 weeks from the date of receipt of copy of this order. In such case, the Appellate Authority shall consider the said appeal on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation. 15-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The Deputy Commercial Tax Officer Office of the Deputy State Tax Officer-1, Perambur Assessment Circle, Chennai North, North-III, No.1, Papjam Building Annexe, 2nd Floor, Greams Road, Chennai
WP No. 41218 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 41218 of 2026 AND WMP NO. 46254 OF 2026,WMP NO. 46250 OF 2026 15-10-2026