Tvl. Gingee Agricultural Producers Co-Operative Marketing Society Limited, v. The Appellate Deputy Commissioner (Ct),

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11-06-2026

CORAM

THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MRS.JUSTICE N. MALA and W.A.SR.No.198707 of 2025 Tvl. Gingee Agricultural Producers Co-operative Marketing Society Limited, Rep. by its General Manager (i/c) N.Desinghu, No.1, Subbu Street, Sirukadambur, Gingee-604 202. ..Petitioner vs.

1. The Appellate Deputy Commissioner (CT), 2.The State Tax Officer (ST), ..Respondents PRAYER:

Civil Miscellaneous Petition has been filed under Section 5 of the Limitation Act, to condone the delay of 383 days in filing of the above writ appeal in the circumstances of the case.

For Petitioner Mr.S. Rajasekar For Respondents Mr.L.Gokulraj, Govt. Counsel (Tax)

C.M.P.No.6829 of 2026 Tvl. Gingee Agricultural Producers Co-operative Marketing Society Limited, Rep. by its General Manager (i/c) N.Desinghu, No.1, Subbu Street, Sirukadambur, Gingee-604 202. ..Petitioner vs.

1. The Appellate Deputy Commissioner (CT), 2.The State Tax Officer (ST), ..Respondents PRAYER Civil Miscellaneous Petition has been filed under Section 5 of the Limitation Act, to condone the delay of 356 days in filing of the above writ appeal in the circumstances of the case.

For Petitioner Mr.S. Rajasekar For Respondents Mr.L.Gokulraj, Govt. Counsel (Tax) COMMON ORDER (Order of the Court was made by G.Jayachandran J.) The delay of 383 days and 356 days respectively in filing of the above appeals is considered, in the light of the reasons stated in the affidavits by the petitioner and the counters filed.

2. These matters relate to the alleged exemption of Tamil Nadu Value Added Tax Act in respect of essential supply to PDS. Since the Division Bench

of this Court in the case of the same petitioner had passed a final order which has been distinguished by the learned Single Judge, the issue in these cases need independent examination of the facts and law. Hence, in the interest of justice, the delay of 383 days and 356 days respectively in filing the above appeals are condoned. Accordingly, this Petitions are ordered. No costs. (G.JAYACHANDRAN J.) (N.MALA J.) 11-06-2026 ari To 1.The Appellate Deputy Commissioner (CT), 2.The State Tax Officer(ST),

Dr.G.JAYACHANDRAN, J.

AND N.MALA, J.

ari C.M.P.Nos.7910 of 2026 and 6829 of 2026 in W.A.SR.Nos.198707 and 198706 of 2025 11-06-2026