Madras High Court
WP/40838/2026 of Kumaraswamy Sekar Vs State Tax Officer on 13 October 2026
WP No. 40838 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40838 of 2026
CNR:{HCMA012228242026}
AND
WMP NO. 45812 OF 2026,WMP NO. 45814 OF 2026
Kumaraswamy Sekar
Proprietor of M/s. KSB Construction
No. 408, NCTPS Road, Ponneri Taluk,Tiruvallur, Tamil Nadu- 600120
..Petitioner(s)
Vs
State Tax Officer
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 17.03.2023 vide Ref No.ZD330323088258B/20219-2020 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.Sathyanarayana Ag
For Respondent(s):
Mr.R.Sethu Prabakaran, Government Advocate (Taxes)
WP No. 40838 of 2026
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
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. 45812 of 2026 is ordered and W.M.P. No. 45814 of 2026 is closed. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To State Tax Officer Cholavaram Assessment Circle, 1st Floor, Room No. 108, No.32, Elephant Gate Bridge Road,Vepery, Chennai- 600003
WP No. 40838 of 2026
KRISHNAN RAMASAMY J. SK WP No. 40838 of 2026 AND WMP NO. 45812 OF 2026,WMP NO. 45814 OF 2026 13-10-2026