Emerald Agencies SARAVANAN G, ,S.B.Priyadarshini vs Commercial Tax Officer — WP/21308/2026

Case under Others Section 1. Disposed: Contested--DISPOSED OF on 15th June 2026.

Case disposed

CNR: HCMA011039452026

e-Filing Number

28-04-2026

Filing Number

WP/77180/2026

Filing Date

28-Apr-2026

Registration No

WP/21308/2026

Registration Date

04-Jun-2026

Judge

Honourable Mr Justice Senthilkumar Ramamoorthy

Coram

Honourable Mr Justice Senthilkumar Ramamoorthy

Bench Type

Single Bench

Category

Tax/Tolls ( 150 )

Judicial Branch

WRITSECTION

Decision Date

15-Jun-2026

Nature of Disposal

Contested--DISPOSED OF

Last updated 16-Jun-2026

Acts & Sections

Others Section 1

Petitioner(s)

  1. 1.Emerald Agencies SARAVANAN G, ,S.B.Priyadarshini

Respondent(s)

  1. 1.Commercial Tax Officer

Case History

  1. Case disposedDisposed

  2. 15-Jun-2026

    Honourable Mr Justice Senthilkumar RamamoorthyView PDF

    The Madras High Court set aside a tax assessment order dated 26.12.2025 issued by the Commercial Tax Officer against Emerald Agencies, finding an alleged breach of natural justice principles. The court remanded the matter for reconsideration on the condition that the petitioner remit 25% of the disputed tax demand within 30 days, with the bank attachment to be lifted upon payment. A fresh assessment order must be issued within three months after providing the petitioner reasonable opportunity to be heard. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 15-Jun-2026

    For Admission

    Honourable Mr Justice Senthilkumar Ramamoorthy

  4. 28-Apr-2026

    Case filed

    Registration No. WP/21308/2026

casestatus.in Summary

The Madras High Court set aside a tax assessment order dated 26.12.2025 issued by the Commercial Tax Officer against Emerald Agencies, finding an alleged breach of natural justice principles. The court remanded the matter for reconsideration on the condition that the petitioner remit 25% of the disputed tax demand within 30 days, with the bank attachment to be lifted upon payment. A fresh assessment order must be issued within three months after providing the petitioner reasonable opportunity to be heard. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

District Courts Supreme Court
Search Another Case