Madras High Court
WP/38275/2026 of M/s.Shree Mahaveer Jewellery Vs The State Tax Officer on 1 October 2026
WP No. 38275 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38275 of 2026
and
W.M.P. Nos.42983 and 42984 of 2026
CNR: {HCMA010068612026}
M/s.Shree Mahaveer Jewellery,
Rep by its Proprietor Naresh Kumar Mehta, 130,Shop No.15, Dhanalakshmi Complex Basement, N S C Bose Road, Sowcarpet, Chennai, Tamil Nadu-600 079
..Petitioner
Vs
The State Tax Officer
Integrated Commercial Taxes Office Complex, Room No.208,Bridge Road, Vepery,Chennai-600 003
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records in Penalty Order bearing Reference No.ZD330223043305Z dated 10/02/2023 on the file of the Respondent and quash the same and consequently direct the respondent to release the bank Account pertaining to the Petitioner with A/C No.50200022442290 (Current Account) with IFSC code.HDFC0002077 in a time-bound manner.
For Petitioner:
Mr.Prince Simon
For Respondent:
Mr.I.Dinesh,
Additional Government Pleader (Tax)
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
An order dated 10.02.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
( Uploaded on: 07/10/2026 06:12:40 pm )
WP No. 38275 of 2026
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 100% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the remittance of 100% of the disputed tax demand, as agreed to, 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 five months from the date of remittance of 100% of the disputed tax demand. Subject to fulfillment of the above condition, the bank attachment relating to the impugned order shall stand raised.
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. 01.10.2026 Index: Yes/No Neutral Citation: Yes/No mmi
( Uploaded on: 07/10/2026 06:12:40 pm )
WP No. 38275 of 2026
To The State Tax Officer Integrated Commercial Taxes Office Complex, Room No.208,Bridge Road, Vepery,Chennai-600 003
( Uploaded on: 07/10/2026 06:12:40 pm )
WP No. 38275 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38275 of 2026 01.10.2026
( Uploaded on: 07/10/2026 06:12:40 pm )