M K N Coconut Industries v. The State Tax Officer (Intelligence)

2026:MHC:601

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12.02.2026 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR and CMP.No.3936 of 2026 M/s.M.K.N.Coconut Industries No.918, Kanjarapalayam, Paranjeervazhi Village Paranjeervazhi Post, Kangeyam Tirupur - 638 001 Represented by its Proprietor Mr.Vinoth Soundhararajan .. Appellant vs The State Tax Officer (Intelligence) Adjudication I Wing Office of the Joint Commissioner of ST Salem.

.. Respondent Prayer : Appeal filed under Clause 15 of Letters Patent to set aside the impugned order passed by this Court dated 10.10.2023 in W.P.No.14341 of 2020.

For Appellant :

Mr.N.Viswanathan For Respondent :

Mr.TNC.Kaushik Additional Government Pleader 1/4

JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J) This matter is listed under special list today. Mr.N.Viswanathan, learned counsel for the appellant brings to our notice order dated 06.08.2025 passed in W.A.No.2421 of 2025, that is also filed as against the same order dated 10.10.2023, common to the present petitioner as well.

2. Mr.TNC.Kaushik, learned Additional Government Pleader accepts notice for the respondent and is armed with necessary instructions. Hence, both learned counsel would request a final disposal of the matter even at the stage of admission.

3. We have had occasion to consider the issue in W.A.No.2421 of 2025 in respect of the very same petitioner and have passed the following order:

An endorsement is made by the learned counsel on record for the appellant withdrawing this Writ Appeal.

2. We accede to the request for withdrawal and, as pleaded, grant liberty to the appellant to file an appeal challenging order dated 15.10.2019 before the first appellate authority along with pre-deposit and compliance with all other conditions as required under law.

3. As far as the aspect of limitation is concerned, the order of assessment is dated 15.10.2019, received on the same day. The limitation for filing of appeal is 90 days, condonable by 30 days on sufficient justification for condonation. This period expired on 15.02.2020.

4. The period between 15.03.2020 and 28.02.2022 has been taken note of by the Supreme Court In re: 2/4

Cognizance for Extension of Limitation (suo motu Writ Petition (c) No.3 of 2020 dated 10.01.2022) and excluded in the computation of limitation in view of the Covid pandemic

5. Though the date when the limitation expired in the present case is prior to commencement of the period as indicated by the Supreme Court, is just a month shy of such commencement. That apart, the appellant has, at paragraph 7 of the Writ affidavit referred to severe health and connected issues which stood in the way of taking remedial measures in time.

6. Learned counsel for the State does not seriously object to the statutory appeal being filed.

7. We find the aforesaid reasons compelling as far as the question of limitation is concerned. Hence, appeal, if filed by the appellant within a period of two (2) weeks from date of receipt of a copy of this order, shall be entertained by the Registry of the first Appellate Authority, without reference to limitation, but ensuring compliance with all other statutory conditions, including pre-deposit.

8. This Writ Appeal and the connected Miscellaneous Petition are dismissed as withdrawn granting liberty as above. No costs.

4. In light of both learned counsel being consensus ad idem that the aforesaid order would apply on all fours to the present matter, the aforesaid order is taken to be passed in the present appeal as well.

5. Hence, appeal, if filed by the appellant within a period of two

(2) weeks from date of receipt of a copy of this order, shall be entertained by the Registry of the first Appellate Authority, without reference to limitation, but ensuring compliance with all other statutory conditions, including pre-deposit.

3/4

DR. ANITA SUMANTH, J.

and MUMMINENI SUDHEER KUMAR , J.

6. This Writ Appeal and the connected Miscellaneous Petition are dismissed as withdrawn granting liberty as above. No costs. [A.S.M, J.] [M.S.K, J.] 12.02.2026 Index:Yes/No Speaking order sl To The State Tax Officer (Intelligence) Adjudication I Wing Office of the Joint Commissioner of ST Salem.

and CMP.No.3936 of 2026 4/4