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M. SANKARALINGAM vs. THE STATE TAX OFFICER, MADURAI
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Raja. Karthikeyan
Res. Counsel
R.sureshkumar

Petitioner / Applicant

M. SANKARALINGAM

Respondent THE STATE TAX OFFICER, MADURAI
Court Madras High Court
State

Tamilnadu

Date Jun 14, 2024
Order No.

W. P. (MD) No. 12704 of 2024 And W. M. P. (MD)No. 11287 of 2024

Citation

2024(6) TAXREPLY 9998

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ORDER

ORDER This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. In this Writ Petition, the petitioner has challenged the impugned order passed by the respondent on 22.12.2023, whereby, totally a sum of Rs. 3,00,626/- has been confirmed against the petitioner towards the tax liability, interest payable thereof and penalty imposed. The tax liability alone comes out to Rs. 1,37,914/- of aforesaid sum of Rs. 3,00,626/-. 3. The case of the petitioner is that the petitioner is a small time operator and therefore, failed to notice that the notices that were issued prior to the impugned order. 4. It is submitted that the petitioner also failed to participate in the proceedings as the petitioner failed to notice the personal hearing notices dated 25.11.2023 and 10.12.2023. 5. The learned counsel for the petitioner would submit that the petitioner may ....

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