The Assistant Commissioner, v. M/S.Wipro Ltd.,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02-04-2026

CORAM

THE HON'BLE Dr.JUSTICE G. JAYACHANDRAN AND THE HON'BLE MR.JUSTICE SHAMIM AHMED in W.A.S.R.No.103522 of 2025 --- The Assistant Commissioner, Office of the Assistant Commissioner of GST and CE, Sholinganallur Division, Chennai -South Commissionerate, No. 692, MHU Complex, 8th Floor, Nandanam, Chennai -600 035.

.. Petitioner Vs M/s.Wipro Ltd., Rep by its Senior Manager (Indirect Taxation) , Authorised Signatory Mr.Raman Venkat, No.602/3, ELCOT SEZ, Sholinganallur, Chennai -600 119.

..Respondent(s) Civil Miscellaneous Petition filed under Section 5 of the Limitation Act, to condone the delay of 65 days in filing the Writ Appeal against the order in W.P.No.12864 of 2021, dated 13.12.2024.

For Appellant(s):

Mr..K.Mohanamurali For Respondent(s):

Mr.S.Muthuvenkatraman

ORDER

(Order of the Court was made by Dr.G.Jayachandran J.) Mr.S.Muthuvenkatraman, learned counsel takes notice for the respondent/caveator. There being no objection by the learned counsel for the respondent, the delay is condoned. This petition is allowed.

2. Registry is directed to number the Writ Appeal, if it is otherwise in order and list it "for admission" along with W.A.Nos.515, 685, 720 and 817 of 2026. (G.J.,J.) (S.S.A.,J.) 02-04-2026 cs To The Assistant Commissioner, Office of the Assistant Commissioner of GST and CE, Sholinganallur Division, Chennai -South Commissionerate, No. 692, MHU Complex, 8th Floor, Nandanam, Chennai -600 035.

Dr.G.JAYACHANDRAN, J and SHAMIM AHMED, J cs in W.A.S.R.No.103522 of 2025 02.04.2026