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Judgment
An order dated 27.03.2026 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
Mr.B.Sivaraman, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.
On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.
Subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. Subject to fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs.