Paharpur Cooling Towers Ltd v. The Assistant Commissioner (St)

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 C.M.P.No.8751 of 2026 and T.C.SR.No.213853 of 2025 Paharpur Cooling Towers Ltd., Represented by its Authorized Signatory, Manikandan Sivakumar No.45, 1st Floor, Ashok Towers, K.B.Dasan Road, Teynampet, Chennai - 600018 ..Petitioner Vs The Assistant Commissioner (ST) Salem Rural Assessment Circle, Pitchards Road, Salem 636 007 ..Respondent PRAYER Civil Miscellaneous Petition has been filed under Section 60(1) of the Tamil Nadu Value Added Tax Ac, 2006, praying to condone the delay of 19 days in filing the present TC.SR.No.213853 of 2025.

For Petitioner Mr.P.B.Harish For Respondent Mr.L.Gokulraj, Govt. Counsel (Tax)

ORDER

(Order of the Court was made by G.Jayachandran, J.) Notice served to the respondent. Affidavit of Service has been filed. No objection is filed by the respondents.

2. No objection is recorded. The delay of 19 days has been satisfied with the reason stated in the affidavit filed in support of the petition and the delay is condoned. Accordingly, this petition is ordered. (G.JAYACHANDRAN J.) (N.MALA J.) 11-06-2026 ari Note: Registry is directed to number the appeal, if it is otherwise in order. To The Assistant Commissioner (ST) Salem Rural Assessment Circle, Pitchards Road, Salem 636 007

G.JAYACHANDRAN, J.

AND N.MALA, J.

ari C.M.P.No.8751 of 2026 and T.C.SR.No.213853 of 2025 11-06-2026