Tvl. C. Ragupathi Vs Deputy State Tax Officer - 2 (Madras High Court)
Date: February 9, 2026
Subject Matter
Ex-Parte Assessment Orders Passed Without Personal Hearing and Effective Notice Are Set Aside
Summary
The High Court has set aside an impugned assessment order dated 15.09.2025 and remanded the matter for fresh consideration. The order was quashed primarily because the petitioner was not afforded a personal hearing, and the authorities failed to expl…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed challenging the impugned order dated 15.09.2025 passed by the respondent. 2. Mr. R. Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. The learned counsel fo…