W.P(MD)No.33647 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 24.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P(MD)No.33647 of 2025 and W.M.P.(MD)No.26562 of 2025 Tvl.Vijaya Kumar-Kanyakumari, Rep. by its partner Vijaya Kumar, S/o Bahulayan, 200 A, Pudukudieruppu, Nagercoil Post, Kanyakumari-629 001. ... Petitioner Vs. 1.The Commissioner of Commercial Taxes, O/o The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005. 2.The Deputy State Tax Officer, Nagercoil-1, Assessment Circle, No.131, Mead Street, Nagercoil, Kanniyakumari-629 001. ... Respondents 1/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.33647 of 2025 Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for records pertaining to impugned order of the 2nd Respondent in Ref.No. ZD331123182926C/2019-20 dated 29.11.2023 and quash the same. For Petitioner : Mr.B.Rooban For Respondents : Mr.R.Suresh Kumar Additional Government Pleader ORDER Heard both sides. 2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 21.02.2025. Appeal period has already expired. The petitioner is permitted to file an appeal within 30 days from the date of receipt of a copy of this order. The same shall be entertained without reference to limitation. Of-course, the petitioner has to pay 10% of the disputed tax amount as predeposit. If the petitioner fails to remit the predeposit amount and / or file an appeal within four weeks as mentioned above, the benefit of this order shall stand recalled automatically. 2/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.33647 of 2025 3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 24.11.2025 Index : Yes / No Internet : Yes/ No rmi To 1.The Commissioner of Commercial Taxes, O/o The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005. 2.The Deputy State Tax Officer, Nagercoil-1, Assessment Circle, No.131, Mead Street, Nagercoil, Kanniyakumari-629 001. 3/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.33647 of 2025 G.R.SWAMINATHAN, J. rmi W.P(MD)No.33647of 2025 24.11.2025 4/4 https://www.mhc.tn.gov.in/judis