2026 (4) TMI 137

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.... Selvi, Government Advocate (Tax) ORDER Mrs. P. Selvi, the learned Government Advocate takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate appearing for the Respondent. 3. The Petitioner before this Court against the impugned Assessment....

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....g the fact that the impugned order is ex parte order in nature, and following the consistent view taken by this Court under similar circumstances, the case is remitted back to the Respondent to pass a fresh order on merits and in accordance with law, subject to the Petitioner depositing 25% of the disputed tax in cash, or from the Petitioner's Electronic Cash Register within a period of thirty....

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....case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a fresh order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner, if any, shall also stand autom....