Tvl Sunrich Logistics Private Limited v. The Deputy Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 23.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.M.P.No.56825 of 2025 and W.P.No.2839 of 2025 Tvl.Sunrich Logestics Pvt.Ltd., Represented by its Branch Manager, Mr.K.Purushothaman, No.28, Hatimi Manzil, Room No.2, 1st Floor, Mooker Nallamuthu Street, Chennai - 600 001.

... Petitioner Vs.

1. The Deputy Commissioner (ST), GST Appeals, Chennai - 1, Room No.230, C.T.Buildings, 2nd Floor, Chennai - 600 006.

2. The State Tax Officer, Broadway Assessment Circle, Room No.304, 3rd Floor, Integrated Commercial Taxes Complex, No.32, Elephant Gate Bridge Road, Vepery, Chennai - 600 003.

... Respondents Prayer: Writ Miscellaneous Petition filed, to grant further period of extension of time in the order passed in W.P.No.2839 of 2025 dated 28.11.2025 by this Court against which the impugned order passed in GSTIN/33AANCS8154P1ZK for the Assessment year 2017-2018 in order reference ZD331123177089F dated 28.11.2023.

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For Petitioner : Mr.K.M.Malarmannan For Respondent : Mr.TNC.Kaushik, Additional Government Pleader.

ORDER

The Writ Miscellaneous Petition is filed seeking further extension of time to comply with the directions in the order passed in W.P.No.2839 of 2025 dated 29.01.2025 by this Court filed against the impugned assessment order dated 28.11.2023 passed for the assessment year 2017-2018.

2. The learned counsel for the petitioner would submit that even before the filing of the aforesaid writ petition, the petitioner had pre-deposited 10% of the disputed tax at the time of filing the appeal.

3. It is further submitted by the learned counsel for the petitioner that the petitioner deposited the balance 15% of the disputed tax on 21.04.2025, belatedly, i.e., after the expiry of four weeks from the date of receipt of a copy of the order dated 29.01.2025 in W.P.No.2839 of 2025 of this Court.

4. Considering that the delay is marginal, the same is condoned. 2/4

5. Accordingly, the extension of time sought by the petitioner is granted and this petition is ordered.

23.01.2026 kmm To:

1. The Deputy Commissioner (ST), GST Appeals, Chennai - 1, Room No.230, C.T.Buildings, 2nd Floor, Chennai - 600 006.

2. The State Tax Officer, Broadway Assessment Circle, Room No.304, 3rd Floor, Integrated Commercial Taxes Complex, No.32, Elephant Gate Bridge Road, Vepery, Chennai - 600 003.

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C.SARAVANAN, J.

kmm W.M.P.No.56825 of 2025 and W.P.No.2839 of 2025 23.01.2026 4/4