Judgment · High Court
Case at a glance
Outcome
Disposed of
The Writ Petition is disposed of accordingly
Provisions considered
- Constitution of India art. 226
Key paragraphs
- Para 44. I do not want to go into this controversy. The petitioner is given seven days from the date of receipt of the order copy to offer his reply. As and when personal hearing notice is issued, the petitioner is directed to positively attend the…
Judgment
W.P(MD)No.30439 of 2025BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED : 29.10.2025CORAMTHE HONOURABLE MR.JUSTICE G.R.SWAMINATHANW.P(MD)No.30439 of 2025andW.M.P.(MD)Nos.23655 & 23656 of 2025 Tvl. Mr.G.M.Manikandan @ Subramanian ... PetitionerVs.
The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai-60005.
The State Tax Officer, Uthamapalayam Assessment Circle, Commercial Tax Office, Madurai Main Road, SIDCO Industry, Allinagaram, Theni District.
The Deputy State Tax Officer, Uthamapalayam Assessment Circle, Uthamapalayam, Theni District. ... RespondentsPrayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for records pertaining to the impugned order of the 3rd respondent in reference no. 33AMTPM7075Q1Z0 dated 1.07.2025 quash the same as illegal.1/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.30439 of 2025 For Petitioner : Mr.S.M.Ramasiva For Respondents : Mr.J.K.Jeyaseelan Government Advocate ORDERHeard both sides.2. The show cause notice dated 01.07.2025 issued by the third respondent is under challenge. It is well settled that at the stage of show cause notice, the writ Court should be reluctant to interfere. The petitioner claims that he has given reply to the show cause notice. 3. The stand of the Government Advocate is that the reply has not been received.
Operative part
I do not want to go into this controversy. The petitioner is given seven days from the date of receipt of the order copy to offer his reply. As and when personal hearing notice is issued, the petitioner is directed to positively attend the same. He will not be given any more opportunity. After complying with the principles of natural justice and the provisions of law, the third respondent will pass final order. I have not gone into the merits of the matter. 2/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.30439 of 20255. The Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 29.10.2025Index : Yes / NoInternet : Yes/ NormiTo1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai-60005.2.The State Tax Officer, Uthamapalayam Assessment Circle, Commercial Tax Office, Madurai Main Road, SIDCO Industry, Allinagaram, Theni District. 3. The Deputy State Tax Officer, Uthamapalayam Assessment Circle, Uthamapalayam, Theni District.3/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.30439 of 2025G.R.SWAMINATHAN, J.rmiW.P(MD)No.30439 of 202529.10.20254/4
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The Writ Petition is disposed of accordingly
Which statutory provisions did this judgment involve?
Constitution of India — art. 226.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.