D Namberumaliah And Son v. The Deputy Commissioner (State Tax) , Appeals- 1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21-05-2026

CORAM

THE HON'BLE MR JUSTICE G. R. SWAMINATHAN and WMP.Nos.21823, 21826 & 21828 of 2026 D.NAMBERUMALIAH & SON Represented by its partner, D.Jayprakash, Having its place of business at No.62/4, Devaraja Mudali Street, Chennai, Tamil Nadu 600003, Represented by its Partner, Mr.Dachepalli Jayaprakash.

Petitioner(s) Vs 1.The Deputy Commissioner (State Tax), Appeals- 1 Chennai (North), 2nd floor, Greams Road, Chennai- 06.

2.The Assistant Commissioner (State Tax) Moore Market Assessment Circle, North-II Division, Integrated Commercial Taxes Office Complex, Room No. 226, 2nd Floor, No. 32, Elephant Gate Bridge Road, Vepery, Chennai 600003.

Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records of the 1st Respondent in his order in APPL-02 dated 13.01.2026 HAVING R.No.19/

2026/A1and quash the same as illegal and direct the 1st Respondent to take appeal filed by the Petitioner on 16.12.2025 on record and decide it on merits in accordance with law.

For Petitioner(s):

Mr.Hemnt B Bohra For Respondent(s):

Mr.TNC.Kausick Additional Government Pleader

ORDER

Heard both sides.

2.

The petitioner suffered an adverse assessment order. He did not file the appeal within the prescribed time. Hence, the appeal was rejected as time barred. Challenge the said order, this Writ Petition has been filed. I am of the view that the case on hand warrants some indulgence. 3.

The petitioner's counsel states that 50% of the tax liability has already been recovered.

4.

In view of the fact that delay involved in this case is not inordinate, the impugned order is set aside. The Appellate Authority is directed to number the Appeal and dispose of the same on merits and in accordance with law. The bank account attachment shall stand lifted.

5.

This Writ Petition is allowed accordingly. No costs. Consequently, connected Miscellaneous Petitions are closed. 21.05.2026 Index:Yes/No Speaking Order:Yes/No dna/rka To 1.The Deputy Commissioner (State Tax), Appeals- 1 Chennai (North), 2nd floor, Greams Road, Chennai- 06.

2.The Assistant Commissioner (State Tax) Moore Market Assessment Circle, North-II Division, Integrated Commercial Taxes Office Complex, Room No. 226, 2nd Floor, No. 32, Elephant Gate Bridge Road, Vepery, Chennai 600003.

G.R.SWAMINATHAN J.

dna/rka and WMP.Nos.21823, 21826 & 21828 of 2026 21.05.2026