WP/38642/2026 of M/S.WESTMINSTER HEALTHCARE PRIVATE LIMITED Vs THE DEPUTY STATE TAX OFFICER on 6 October 2026

Order

This writ petition has been filed challenging the impugned order dated 20.04.2026 passed by the respondent.

2. Mr.I.Dinesh, learned Additional Government Pleader, takes notice on behalf of the respondent.

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. The learned counsel for the petitioner would submit that in this case, initially, an ex parte assessment order was passed by the respondent on 16.10.2023, against which a writ petition in WP.No.34579 of 2024 was filed by the petitioner. The said petition was disposed of by this Court vide order dated 19.11.2024, wherein the aforesaid assessment order was set aside and the matter was remitted back to the respondent, subject to the payment of 25% of the disputed tax amount. Pursuant to the said order, the petitioner had paid the amount and accordingly, the matter was remitted back to the respondent for fresh consideration. Thereafter, the respondent had issued a fresh notice to the petitioner, by way of RPAD. However, since the petitioner was hospitalised, he

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was not in a position to appear before the respondent and participate in the personal hearing. Under these circumstances, the impugned order dated 20.04.2026 came to be passed without hearing the petitioner. Hence, this petition has been filed.

5. Further, she would submit that the petitioner is, once again, ready and willing to pay 25% of the disputed tax amount to the respondent. Hence, she requests this Court to 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 pursuant to the order dated 19.11.2024 passed by this Court in WP.No.34579 of 2024, the respondent had considered this matter afresh and issued notice for personal hearing by way of RPAD. However, due to the failure on the part of the petitioner, he had failed to appear before the respondent even during the second round of litigation. Hence, he prays for dismissal of this petition.

7. In reply, the learned counsel for the petitioner would submit that even the limitation for filing appeal had already expired and hence, she requests this

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Court to condone the delay and grant liberty to file an appeal against the assessment order, subject to any terms.

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, initially, this Court, vide order dated 19.11.2024 passed in WP.No.34579 of 2024, had set aside the earlier ex parte assessment order, subject to the payment of 25% of the disputed tax amount. Pursuant to the same, the said amount was paid by the petitioner and the matter was remanded back to the respondent for fresh consideration. Thereafter, the notice for personal hearing was issued by the respondent to the petitioner by way of RPAD. In spite of the same, the petitioner had failed to appear before the respondent due to his health issues.

9. As stated above, this Court had already granted an opportunity to the petitioner to establish his case before the respondent. However, the petitioner had failed to utilise the said opportunity. When such being the case, this Court is not inclined to either accept the reason assigned by the petitioner or provide any further opportunity to establish his case before the assessing officer.

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10. Now, the right course available to the petitioner is to file an appeal against the impugned assessment order. Therefore, as requested, this Court grants liberty to the petitioner to file an appeal against the impugned assessment order, subject to the payment of 10% of the disputed tax amount, over and above the statutory pre-deposit, to the respondent within a period of 2 weeks from the date of receipt of a copy of this order. Upon production of proof for the payment of aforesaid amount, the appeal filed by the petitioner shall be taken on record by the concerned Appellate Authority without pressing for limitation.

11. In result, this writ petition is dismissed with aforesaid liberty. No cost. Consequently, the connected miscellaneous petition is also closed. 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The Deputy State Tax Officer Office Of Deputy Commercial Tax Officer,Nungambakkam Assessment Circle, No.88, Mayor Ramanathan Salai, Chetpet, Chennai-31.

WP No. 38642 of 2026

KRISHNAN RAMASAMY J. nsa WP No. 38642 of 2026 AND WMP NO. 43356 OF 2026 06-10-2026