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2026 DAILYLAW 66739 (MAD)

M/s Continental Enterprises v. The State Tax Officer

WMP/4865/2026 · 2026-02-20

C Saravanan

Transfer Petitionbody2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

WMP No. 4865 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WMP No. 4865 of 2026 in WP NO. 251 OF 2025 M/s Continental Enterprises, Rep by Its Partner, Smt. T.Banumathy, No.621, 1st Floor, Sire Mansion, Annasalai, Chennai 600 006. ..Petitioner(s) Vs The State Tax Officer Anna Salai Assessment Circle, No.1 Papjm Annex Building, 4th Floor, Greams Road, Chennai 600 006. ..Respondent(s) Prayer: Writ Miscellaneous Petition filed under Article 226 of the Constitution of India, to extend the time granted in the order dated 07.01.2025 passed in W.P. No. 251 of 2025 for depositing 10% of the disputed tax, and thus render justice. For Petitioner(s): G.Derrick Sam For Respondent(s): Mrs.K.Vasanthamala Government Advocate ORDER This Writ Miscellaneous Petition has been filed to extend the time granted in the order dated 07.01.2025 passed in W.P.No.251 of 2025 for the Petitioner to deposit 10% of the disputed tax. https://www.mhc.tn.gov.in/judis WMP No. 4865 of 2026 __________ Page2 of 4 2. The Petitioner deposited the amount as directed vide order dated 07.01.2025 only on 10.10.2025 as a condition for de novo adjudication in lieu of the assessment order dated 20.08.2024. There has been a considerable lapse of time since the aforesaid order was passed. 3. Considering the same and in order to balance the interest of both parties, time is extended to the Petitioner subject to the condition that the Petitioner shall deposit an additionally 10% of the disputed tax over and above the amount that was already deposited on 10.10.2025 in compliance with the earlier order within a period of four weeks from today. 4. Recording the same, this Writ Miscellaneous Petition stands ordered. Rest of the conditions in the order dated 07.01.2025 in W.P.No.251 of 2025 shall remains unaltered. 20-02-2026 JAS https://www.mhc.tn.gov.in/judis WMP No. 4865 of 2026 __________ Page3 of 4 To The State Tax Officer Anna Salai Assessment Circle, No.1 Papjm Annex Building, 4th Floor, Greams Road, Chennai 600006. https://www.mhc.tn.gov.in/judis WMP No. 4865 of 2026 __________ Page4 of 4 C.SARAVANAN, J. JAS WMP No. 4865 of 2026 IN WP NO. 251 OF 2025 20-02-2026 https://www.mhc.tn.gov.in/judis