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 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.