M/S.V.R.Anbu & Bros vs The State Tax Officer – I
2025 Latest Caselaw 7183 Mad

Madras High Court

M/S.V.R.Anbu & Bros vs The State Tax Officer – I on 17 September, 2025

Author: Anita Sumanth

Bench: Anita Sumanth

                                                                                  W.A(MD)Nos.2539 & 2598 of 2025

                          BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                  DATED: 17.09.2025

                                                          CORAM:

                                  THE HONOURABLE DR.JUSTICE ANITA SUMANTH
                                                    AND
                                  THE HONOURABLE MR.JUSTICE C.KUMARAPPAN

                                          W.A(MD)Nos.2539 & 2598 of 2025
                                                      and
                                        C.M.P(MD)Nos.14507 & 14794 of 2025

                     1.W.A(MD)No.2539 of 2025:

                     M/s.V.R.Anbu & Bros,
                     Represented by its Partner,
                     No.443 Bazaar,
                     Virudhunagar – 626 001.                                             ...Appellant

                                                                Vs.

                     The State Tax Officer – I,
                     Virudhunagar Assessment Circle,
                     Virudhunagar – 626 001.                                             ...Respondent

                     PRAYER:- Writ Appeal filed under Clause 15 of Letters Patent, to set
                     aside the order made in W.P.(MD)No.18246 of 2025 dated 04.07.2025 on
                     the file of this Court.




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                                                                                  W.A(MD)Nos.2539 & 2598 of 2025

                     2.W.A(MD)No.2598 of 2025:

                     M/s.V.R.Anbu & Bros,
                     Represented by its Partner,
                     No.443 Bazaar,
                     Virudhunagar – 626 001.                                             ...Appellant

                                                                Vs.

                     The State Tax Officer – I,
                     Virudhunagar Assessment Circle,
                     Virudhunagar – 626 001.                                             ...Respondent

                     PRAYER:- Writ Appeal filed under Clause 15 of Letters Patent, to set
                     aside the order made in W.P.(MD)No.18247 of 2025 dated 04.07.2025 on
                     the file of this Court.
                     In both W.As':
                                  For Appellant         : Mr.R.L.Ramani
                                                          Senior Counsel
                                                          for Mr.S.Raja Jeya Chandra Paul

                                  For Respondent        : Mr.R.Suresh Kumar
                                                          Additional Government Pleader


                                               COMMON JUDGMENT

(Judgment of the Court was made by DR.ANITA SUMANTH, J.)

The present Writ Appeals challenge the orders dated

04.07.2025 dismissing the Writ Petitions with liberty to challenge any

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adverse orders that may be passed by the appellate authority

(sic Adjudicating Authority).

2.Pending these Writ Appeals, orders of assessment have been

passed on 15.09.2025 by the State Tax Officer-I, Virudhunagar, rendering

these Writ Appeals infructuous. Needless to say, full liberty is available

to the appellant to challenge assessment orders dated 15.09.2025 in a

manner known to law.

3.These Writ Appeals are closed as infructuous. No costs.

Consequently, connected Miscellaneous Petitions are closed.

                                                                      [A.S.M.J.,] & [C.K.J.,]
                                                                            17.09.2025
                     NCC      :Yes/No
                     Index    :Yes/No
                     Internet :Yes
                     ps

                     To

                     The State Tax Officer – I,

Virudhunagar Assessment Circle, Virudhunagar – 626 001.

https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/09/2025 05:29:55 pm ) W.A(MD)Nos.2539 & 2598 of 2025

DR.ANITA SUMANTH, J.

AND C.KUMARAPPAN, J.

ps

W.A(MD)Nos.2539 & 2598 of 2025

17.09.2025

https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/09/2025 05:29:55 pm )