Case Details: North Arcot Sarvodaya Sangh vs. State Tax Officer, Vellore (2025) 37 Centax 378 (Mad.)
Judiciary and Counsel Details
- C.Saravanan, J.
- Mrs. R. Hemalatha, for the Petitioner.
- Ms. Amirtha Poonkodi Dinakaran, Govt. Adv., for the Respondent.
Facts of the Case
The petitioner challenged the ex-parte assessment order and bank attachment after not availing the opportunity for personal hearing. The limitation for filing an appeal against the order had already expired.
High Court Held
The Madras High Court held that similar matters had been entertained despite the delay by quashing orders and remitting on graded pre-deposit. Therefore, to balance the interest of both parties, the case was remitted to the Assessing Officer to pass a fresh order subject to the petitioner depositing 25% of the disputed tax in cash from the petitioner’s Electronic Cash Register within 30 days.
