Madras High Court
WP/40555/2026 of Kumaraswamy Sekar Vs Assistant Commissioner (ST) on 13 October 2026
WP No. 40555 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40555 of 2026
CNR:{HCMA012228682026}
AND
WMP NO. 45503 OF 2026,WMP NO. 45506 OF 2026
Kumaraswamy Sekar
Proprietor of M/s KSB Construction
No. 408, NCTPS Road, Ponneri Taluk,
Tiruvallur, Tamil Nadu- 600120
..Petitioner(s)
Vs
Assistant Commissioner (ST)
Cholavaram Assessment Circle
1st Floor, Room No. 108, No. 32, Elephant Gate Bridge Road, Vepery, Chennai- 600003
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus calling for the records on the file of the Respondent leading to the issuance of Impugned Order passed by the Respondent dated 28.03.2024 vide Ref No ZD330324190381N
/2018-2019 and quash the same, and consequently direct the Respondent 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.A.G.Sathyanarayana
For Respondent(s):
Ms.Amirtapoonkodi Dinakaran, Additional
Government Pleader (Taxes)
WP No. 40555 of 2026
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Order
When the matter was taken up for hearing, the learned counsel appearing for the petitioner submitted that the petitioner had availed the benefits of the Amnesty Scheme and paid the actual dues to the respondent, as a result of which, the interest and penalty were waived.
2. Recording the submission of the learned counsel for the petitioner, this writ petition is dismissed, as no further orders are required. No costs. Consequently, W.M.P. No. 45503 of 2026 is ordered and W.M.P. No. 45506 of 2026 is closed. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To Assistant Commissioner (ST) Cholavaram Assessment Circle 1st Floor, Room No. 108, No. 32, Elephant Gate Bridge Road, Vepery, Chennai- 600003
WP No. 40555 of 2026
KRISHNAN RAMASAMY J. SK WP No. 40555 of 2026 AND WMP NO. 45503 OF 2026,WMP NO. 45506 OF 2026 13-10-2026