TVL Sabeena Traders vs THE STATE TAX OFFICER

WA No.1110 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-06-2026 CORAM THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MRS.JUSTICE N. MALA WA No. 1110 of 2026 TVL Sabeena Traders rep by its proprietor Abdul Jabbar, No 27/32A, South Koovam River Road Side Pudupet, Chennai 600 002. ..Appellant(s) Vs 1. The State Tax Officer Chintadripet Assessment Circle. 2. Assistant Commissioner Chintadripet Assessment Circle. ..Respondent(s) PRAYER : To set aside the order passed in Writ Petition No.8342/2025, dated 19.3.2025. For Appellant(s): Ms.Vaani Srikant Iyer For Respondent(s): Ms.Amirta Poongodi Dinakaran Govt. Advocate. JUDGMENT (Judgment of the Court was delivered by Dr.G.Jayachandran J.) The Assessment Order, dated 26.04.2024, came to be challenged by way of a writ petition, filed after ten months. The assessment was in respect of the __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 05/06/2026 06:13:08 pm ) WA No.1110 of 2026 year 2018-2019. Therefore, the learned single Judge had taken note of the fact that the show cause notice was first issued on 04.01.2024, for which the assessee replied on 01.02.2024. Thereafter, an opportunity of personal h