W.P(MD)No.31948 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P(MD)No.31948 of 2025 and W.M.P.(MD)No.25132 of 2025 M.Subramanian ... Petitioner Vs. The Assistant Commissioner (ST), Pudukottai - 1 Assessment Circle, Commercial Taxes Buildings, Pudukottai. ... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in Reference No:33AKYPS3877K1Z3 /2020-21 dated 06/02/2025 for the assessment year 2020-21 and to quash the same as illegal, arbitrary, wholly without jurisdiction, and direct the respondent to issue notice to the petitioner then pass an assessment order afresh after affording an sufficient opportunity within such time as may be directed by this Court. 1/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.31948 of 2025 For Petitioner : Mr.N.Sudalai Muthu For Respondent : Mr.J.K.Jeyaselan, Government Advocate. ORDER Heard both sides. 2.The petitioner had suffered the impugned order at the hands of the respondent. It is an ex parte order. The petitioner states that since notice was served only through on-line portal, the petitioner was not aware of the same. 3.The learned Government Advocate submits that in similar matters, reliefs were granted by directing the assessee to deposit 25% of the disputed tax amount. 4.The petitioner states that he will deposit 25% of the disputed tax amount through electronic cash ledger within a period of thirty days from the date of receipt of a copy of this order. Upon such compliance, the 2/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.31948 of 2025 attachment effected on the petitioner's ITC account shall be raised forthwith. The impugned order shall stand quashed. The petitioner shall thereafter reply to the show cause notice within a period of thirty days thereafter. The respondent shall provide an opportunity of personal hearing to the petitioner and pass final order within a period of two months thereafter. If the petitioner fails to deposit and offer his reply to the show cause notice within the aforesaid period, the benefit of this order would stand automatically recalled and the order impugned in the writ petition can very well be enforced. 5.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 12.11.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias To: The Assistant Commissioner (ST), Pudukottai - 1 Assessment Circle, Commercial Taxes Buildings, Pudukottai. 3/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.31948 of 2025 G.R.SWAMINATHAN, J. ias W.P(MD)No.31948 of 2025 12.11.2025 4/4 https://www.mhc.tn.gov.in/judis