Madras High Court
WP/41422/2026 of Kumaraswamy Sekar Vs State Tax Officer on 15 October 2026
WP No. 41422 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41422 of 2026
CNR:{HCMA012228332026}
AND
WMP NO. 46466 & 46469 OF 2026
Kumaraswamy Sekar
Proprietor of Ms KSB Construction
No. 408, NCTPS Road,
Ponneri Taluk, Tiruvallur,
Tamil Nadu- 600120.
..Petitioner(s)
Vs
State Tax Officer
Cholavaram Assessment Circle,
1 st Floor, Room No. 109,
No. 32,Elephant Gate Bridge Road,
Vepery, Chennai- 600003.
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari, calling for the records on the file of the Respondent leading to the issuance of Impugned Order passed by the Respondent dated 30.12.2025 vide Ref No ZD331225453553J/2021-2022 and quash the same, consequently direct the respondents to re-adjudicate the Show cause Notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law For Petitioner(s):
Mr.Sathyanarayana AG
For Respondent(s):
Mr.B.Sivaraman, GA
WP No. 41422 of 2026
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Order
This writ petition has been filed against the order dated 30.12.2025 passed by the respondent.
2. Mr.B.Sivaraman, learned Government Advocate, 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, the show cause notice was issued by the respondent on 13.09.2025. However, since the petitioner had already closed the business, he was not in a position to file his reply along with the relevant and supporting documents. Under these circumstances, the impugned order came to be passed by the respondent. Hence, this petition has been filed.
5. Further, he would submit that the petitioner has already paid more than a sum of Rs.33 Lakhs and now, he is ready and willing to pay additional 10% of the disputed tax amount to the respondent. Hence, he requests this Court to
WP No. 41422 of 2026
grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned order.
6. On the other hand, the learned counsel appearing for the respondent would submit that the respondent had issued the notice to the petitioner. But the petitioner failed to avail the said opportunity. Under these circumstances, the impugned order came to be passed by the respondent. Therefore, she requested this Court to pass appropriate orders.
7. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.
8. In the case on hand, the show cause notice was issued by the respondent on 13.09.2025. However, since the petitioner had already closed the business, he was not in a position to file his reply along with the relevant and supporting documents. Under these circumstances, the impugned order came to be passed by the respondent.
9. Further, it was submitted by the learned counsel for the petitioner that the petitioner has already paid more than a sum of Rs.33 Lakhs and now, he is ready and willing to pay additional 10% of the disputed tax amount to the
WP No. 41422 of 2026
respondent. In such view of the matter, this Court is inclined to set aside the impugned order dated 30.12.2025 passed by the respondent. Accordingly, this Court passes the following order:-
(i) The impugned order dated 30.12.2025 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 10% of the disputed tax amount, after deducting the amount already paid, to the respondent, within a period of four weeks from the date of receipt of a copy of this order. The setting aside of the impugned order will take effect from the date of payment of the said amount.
(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of three weeks from the date of payment of amount as stated above.
(iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible.
10. With the above directions, this writ petition is disposed of. No costs. Consequently, the miscellaneous petition in WMP.No.46469 of 2026 is closed
WP No. 41422 of 2026
and the miscellaneous petition in WMP.No.46466 of 2026, which has been filed to dispense with the production of original assessment order, is ordered. 15-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To State Tax Officer Cholavaram Assessment Circle, 1 st Floor, Room No. 109, No. 32,Elephant Gate Bridge Road, Vepery, Chennai- 600003.
WP No. 41422 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 41422 of 2026 AND WMP NO. 46466 OF 2026,WMP NO. 46469 OF 2026 15-10-2026