2026 (1) TMI 421

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....onourable Mr. Justice C. Saravanan For the Petitioner : Mr. Varun Ranganathan For the Respondents : Ms. Amirtha Poonkodi Dinakaran, Government Advocate ORDER The present writ petition has been filed against the impugned order dated 22.09.2025 passed by the 2nd respondent, which rejected the petitioner's appeal against the Assessment order dated 12.08.2024 passed by the 1st respondent. ....

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.... is further noticed that at the time of filing an appeal on 18.09.2025, the petitioner had pre-deposited 10% of the disputed tax. 6. Considering the petitioner's submissions and following the consistent view taken by this Court under similar circumstances, the case is remitted back to the 1st respondent to pass a fresh order on merits, subject to the petitioner depositing 40% of the disputed ta....

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....'s bank account shall also stand automatically raised/vacated. 9. It is made clear that, the bank attachment shall be lifted subject to the deposit of 40% of the disputed tax as ordered above and the petitioner is not being in arrears of any other amount barring the amount demanded under the impugned order. 10. In case the petitioner fails to comply with any of the above stipulations, the 1s....