M/S.Bharat Heavy Electricals Limited, v. The State Of Tamil Nadu,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30-04-2026

CORAM

THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MR.JUSTICE SHAMIM AHMED AND TC SR NO. 195280 OF 2025 M/s.Bharat Heavy Electricals Limited, (Represented by its head of Indirect Taxation D. Jessila T. Rani) Kailasapuram, Trichy -14.

... Appellant Vs The State of Tamil Nadu, (Represented by Assistant Commissioner, Thiruverumbur Assessment Circle, Trichy) ... Respondent Prayer: Civil Miscellaneous Petition is filed to Condone the delay of 36 days in filing the present tax case (revision) or pass such further or other orders as it may deem fit and proper in the facts and circumstances of this case and thus render justice.

For Appellant:

Mr. N.Prasad For Respondent:

M/s.T.N.C. Kaushik Learned Addl. Government Pleader

ORDER

(Order of the Court was made by G.Jayachandran J.) The reasons stated in the affidavit which are sufficient in view of this Court. Accordingly, the delay of 36 days in filing the present tax case (revision) is hereby condoned.

(G.JAYACHANDRAN J.)(SHAMIM AHMED J.) 30-04-2026 Note: Registry is directed to number the tax case if it is otherwise in order. Index :Yes/No.

:Yes/No.

bsm

To, The Assistant Commissioner, State of Tamil Nadu, Thiruverumbur Assessment Circle, Trichy.

Dr. G.JAYACHANDRAN, J.

AND SHAMIM AHMED, J.

bsm C.M.P.No.9590 of 2026 AND T.C.SR No.195280 OF 2025 30-04-2026