Tvl.Pupa Chemical Industries v. Deputy Commissioner (Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 31-07-2025

CORAM

THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WMP No. 30661 of 2025 IN WP NO. 25519 OF 2025 Tvl Pupa Chemical Industries, No. 133, Pillayar Kovil Street, Periyakulathupalayam, Vengamedu, Karur 6.

Represented by its Proprietor Mrs. K. Kavitha Petitioner(s) Vs Deputy Commissioner (CT), Integrated new Commercial Taxes Building, III Floor, 46, Pudur B Village, Erode 638 002. and another Respondent(s) For Petitioner(s):

Mr.K.M.C.Arunmokan For Respondent(s):

Ms.P.Selvi Government Advocate (taxes)

ORDER

This petition has been filed by the petitioner seeking to amend the prayer as "calling for the records of the 1st Respondent pertaining to Order dated 03.06.2025 (vide Reference No. ZD330625017775A) quash the same and consequentially direct the 1st Respondent to condone the delay of 86 days in filing the Appeal vide AD330525101612M and restore the Appeal vide AD330525101612M on the file of the 1st Respondent". 2.Ms.P.Selvi, learned Government Advocate(Tax), appearing for the respondents submitted that she has no objection in allowing the present petition. 3.Considering the submission made by the learned counsel appearing for the petitioner as well as the learned Government Advocate appearing for the petitioner, this petition is allowed.

4.Registry is directed to carryout the necessary amendment. 31-07-2025 (7/7) rst Index:Yes/No Speaking/Non-speaking order Internet:Yes

To 1.Deputy Commissioner (CT), Integrated new Commercial Taxes Building, III floor, 46, Pudur B Village, Erode 638 002.

2.State Tax Officer First Floor, Commercial Taxes Building, 46, Pudur B Village, Erode 638 002.

KRISHNAN RAMASAMY J.

rst WMP No. 30661 of 2025 IN WP NO. 25519 OF 2025 31-07-2025 (7/7)