M/s Selvam Agencies R. HEMALATHA, devanand J R, prashanth N,p.n.sowmini, keerthavarshini,priyadharshini, rithika,raju d,rukmani devi s.e,c.s.sree narayan vs The State of Tamil Nadu — TC/13/2026

Case under U/s 60 of Tnvat Act, 2006 Section 1. Disposed: Contested--DISPOSED OF on 02nd June 2026.

Case disposed

CNR: HCMA010674962026

e-Filing Number

04-03-2026

Filing Number

TC/49659/2026

Filing Date

04-Mar-2026

Registration No

TC/13/2026

Registration Date

29-Apr-2026

Judge

Honourable Dr Justice G. Jayachandran , Honourable Mrs.Justice N. Mala

Coram

Honourable Dr Justice G. Jayachandran , Honourable Mrs.Justice N. Mala

Bench Type

Division Bench

Category

T.C. APPEAL/REVISION ( 170 )

Judicial Branch

JUDICIALSECTION

Decision Date

02-Jun-2026

Nature of Disposal

Contested--DISPOSED OF

Last updated 03-Jun-2026

Acts & Sections

U/s 60 of Tnvat Act, 2006 Section 1

Petitioner(s)

  1. 1.M/s Selvam Agencies R. HEMALATHA, devanand J R, prashanth N,p.n.sowmini, keerthavarshini,priyadharshini, rithika,raju d,rukmani devi s.e,c.s.sree narayan

Respondent(s)

  1. 1.The State of Tamil Nadu

Case History

  1. Case disposedDisposed

  2. 02-Jun-2026

    Honourable Dr Justice G. JAYACHANDRAN,Honourable Mrs.Justice N. MalaView PDF

    Case Summary: TC 13/2026 The Madras High Court set aside an ex parte order from the Tamil Nadu Sales Tax Appellate Tribunal and remanded the case for rehearing. The court found that although the assessee (M/s Selvam Agencies) did not appear before the Tribunal despite notice, resulting in an adverse ex parte order, principles of natural justice require the assessee be given an opportunity to contest the matter on merits. The court held that revision proceedings were not time-barred and directed the Tribunal to rehear the Revenue's appeal after affording the assessee proper hearing. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 02-Jun-2026

    For Admission - Tax Cases

    Honourable Dr Justice G. Jayachandran , Honourable Mrs.Justice N. Mala

  4. 04-Mar-2026

    Case filed

    Registration No. TC/13/2026

casestatus.in Summary

Case Summary: TC 13/2026 The Madras High Court set aside an ex parte order from the Tamil Nadu Sales Tax Appellate Tribunal and remanded the case for rehearing. The court found that although the assessee (M/s Selvam Agencies) did not appear before the Tribunal despite notice, resulting in an adverse ex parte order, principles of natural justice require the assessee be given an opportunity to contest the matter on merits. The court held that revision proceedings were not time-barred and directed the Tribunal to rehear the Revenue's appeal after affording the assessee proper hearing. This case analysis is maintained by casestatus.in based on publicly available court records.

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