← Library
Madras High CourtWP/10087/2026disposed of

Limax Enterprises Private Limited v. The Deputy Commissioner (Ct)

2026-03-12Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12-03-2026

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN WP Nos. 10087 and 10090 of 2026 AND WMP NO. 10883 OF 2026,WMP NO. 10888 OF 2026,WMP NO. 10887 OF 2026,WMP NO. 10884 OF 2026,WP NO. 10090 OF 2026 W.P.No. 10087 of 2026

1. Limax Enterprises Private Limited Represented by its Director Mr Palayan Kannan 27/98, Pushpa Nagar Main Road, Nungambakkam, Chennai, Tamil Nadu-600 034 Petitioner(s) Vs

1. The Deputy Commissioner (CT) GST Appeals Chennai Central Division, No.1, Greams Road, Chennai-600 006 2.The Assistant Commissioner (ST) Valluvarkottam Assessment Circle No.

1, 6th Floor, PAJPM Annexure Building, Greams Road Chennai-600 Respondent(s) Prayer in W.P.No.10087 of 2026: This writ petition is filed under article 226 of the constitution of India calling for the records in GSTIN No 33AACCL2787J1ZB / 2021-22 on the file of the 1st Respondent and quash the Impugned Order dated 26.02.2026 with the reference ZD330226237733I, and consequently, direct the 1st Respondent to forthwith entertain, consider, and adjudicate the appeal filed by the Petitioner vide ARN AD330126014051Y dated 08.01.2026

WP No. 10090 of 2026

1. Limax Enterprises Private Limited Represented by its Director Mr Palayan Kannan 27/98, Pushpa Nagar Main Road, Nungambakkam, Chennai, Tamil Nadu-600 034 Petitioner(s) Vs

1. The Assistant commissioner (ST) Valluvarkottam Assessment Circle, No.1, 6th Floor, PAJPM Annexure building, Greams Road, Chennai-600 2.The Deputy Commissioner (CT) GST Appeals Chennai Central Division No. 1, Greams Road, Chennai-600 006 Respondent(s) Prayer in W.P.No.10090 of 2026 This writ petition is filed under article 226 of the constitution of India calling for the records of the 1st Respondent in the Impugned Order dated 04.09.2025 in GSTIN No. 33AACCL2787J1ZB/ 2021-22 bearing Reference No. ZD330925052400O and quash the said Impugned Order dated 04.09.2025 ( In both the writ petitions) For Petitioner(s):

Sriram Venkatavaradan Saai Sudharsan Sathiyamoorthy Varshni A Rohit Santosh For Respondent:

Mrs. K. Vasantha Mala, GA

COMMON ORDER By this Common Order both these writ petitions are taken up for final disposal by the consent of the learned counsel for the petitioner and the respondent.

2. In W.P.No.10090 of 2026 the petitioner has challenged the impugned order in original dated 04.09.2025 passed by the first respondent/The Assistant Commissioner ( ST),Valluvarkottam Assessment circle.

3. In W.P.No.10087 of 2026 the petitioner has challenged the impugned order dated 26.02.2026 passed by the second respondent/The Assistant Commissioner ( ST),Valluvarkottam Assessment circle whereby the petitioner's appeal dated 08.01.2026 against the order dated 04.09.2025 which is impugned in W.P.No.10090 of 2026, has been dismissed on the part of the delay. The appeal has been filed beyond the condonable period of limitation i.e there is a marginal delay of 4 days in filing.

4. Having considering the submissions of the learned counsel for the petitioner and the respondent, I an inclined to remit the case back to the first respondent in W.P.No.10087 of 2026, and pass fresh order on merits and in accordance with law.

5.Before passing order the first respondent/The Deputy Commissioner, GST Appeals Chennai Central Division shall take note of the order dated 26.02.2026 and pass orders without reference to limitation. Accordingly W.P.No.10087 of 2026 stands disposed of. No costs. Connected Writ Miscellaneous Petitions are closed.

6. In view of the order passed in W.P.No.10087 of 2026 no further orders are required to be passed in W.P.No.10090 of 2026. Accordingly W.P.No.10090 is dismissed. No Costs. Consequently connected miscellaneous petition are closed.

12-03-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes smn

To 1.The Deputy Commissioner (CT) GST Appeals Chennai Central Division, No.1, Greams Road, Chennai-600 006 2.The Assistant Commissioner (ST) Valluvarkottam Assessment Circle No.

1, 6th Floor, PAJPM Annexure Building, Greams Road Chennai-600

C.SARAVANAN J.

smn WP Nos. 10087 and 10090 of 2026 AND WMP Nos. 10883 of 2026, 10888 of 2026, 10887 of 2026,10884 of 2026, 12-03-2026