G.P. Engineers Vs Deputy State Tax Officer – II ( FAC) (Madras High Court)
Madras High Court has set aside an ex parte order issued by the Deputy State Tax Officer – II (FAC) against G.P. Engineers, remanding the tax matter for fresh consideration. The decision follows a writ petition filed by G.P. Engianeers challenging the order, primarily on grounds of lack of proper notice and denial of a personal hearing, despite a substantial portion of the disputed tax already being recovered.
G.P. Engineers initiated the writ petition challenging the order dated February 24, 2025, asserting that no notice was provided to them before the assessment. In contrast, the Government Advocate representing the respondent maintained that the notice had been duly dispatched to the petitioner through Registered Post with Acknowledgment Due (RPAD).
A key point highlighted by the petitioner’s counsel was that the total tax liability stood at approximately Rs. 9,52,141. Crucially, a sum of Rs. 8,03,025, constituting about 80% of the disputed tax amount, had already been recovered from G.P. Engineers after the filing of the writ petition. Given these circumstances, the petitioner’s representative requested the Court to quash the impugned order and refer the case back to the tax authority for a new assessment.
