Ms V M Foods Private Limited v. Deputy Commissioner State Taxes (Appeals -I)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 12.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.48092 of 2025 M/s V M Foods Private Limited, Represented by its Proprietor Shanmugapriya New No.2/89, Old No.150/79, First Floor, CISONS Complex, Montieth Road, Egmore, Chennai-600 008.

... Petitioner Vs.

1.The Deputy Commissioner State Taxes (Appeals-1) Greams Road, Chennai-600 006.

2. The Assistant Commissioner (ST) (FAC), No.241, 2 nd Floor, No.1, PAPJAM Building, Greams Road, Chennai - 600 006.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records relating to Page No. 1 of 5

APL-02 dated 30.07.2025 passed by the first respondent and quash the same and consequently directing the first respondent to admit the appeal filed by the petitioner vide ARN No.AD331124119232R dated 29.11.2024. For Petitioner : M/s.K.Aarthy For Respondents : Mrs.P.Selvi, Government Advocate ************

O R D E R

The petitioner is before this Court challenging the impugned order dated 30.07.2025 passed by the first respondent-Appellate Authority, whereby the petitioner's appeal against the order dated 31.07.2024 has been rejected on the ground of delay in filing the appeal.

2. The appeal was filed on 29.11.2024 along with an application for condonation of delay. The normal period of limitation expired on 30.10.2024, and the condonable period of limitation would have expired on 30.10.2024. Page No. 2 of 5

3. A reading of the memorandum of appeal and the Miscellaneous Application shows that there was a delay of 29 days, for which condonation was sought. However, the first respondent-Appellate Authority has not considered the said application while passing the impugned order.

4. Considering the fact that the petitioner has already pre-deposited 10% of the disputed tax amounting to Rs.5,66,634/-, which is also recorded in the impugned order, the matter is remitted to the first respondent-Appellate Authority to dispose of the appeal on merits without reference to limitation.

5. The Writ Petition is disposed of with the above direction. No costs. Consequently, the connected W.M.P. is closed. Page No. 3 of 5

12.11.2025 nvi To:

1.The Deputy Commissioner State Taxes (Appeals-1) Greams Road, Chennai-600 006.

2. The Assistant Commissioner (ST) (FAC), No.241, 2 nd Floor, No.1, PAPJAM Building, Greams Road, Chennai - 600 006.

C.SARAVANAN, J., nvi Page No. 4 of 5

and W.M.P.No.48092 of 2025 12.11.2025 Page No. 5 of 5