The State Of Tamil Nadu v. Tvl. Thirumala Trading Company

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 30.03.2026 Coram:

THE HONOURABLE Dr.JUSTICE G.JAYACHANDRAN and THE HONOURABLE MR.JUSTICE SHAMIM AHMED C.M.P.No.1255 of 2026 in T.C.S.R.No.211112 of 2025 --- State of Tamil Nadu, Represented by Joint Commissioner (ST), Coimbatore Division, Coimbatore.

.. Petitioner Vs.

Tvl.Thirumala Trading Company, No.5/53, Subadharsan Park, Veeriampalayam, Karupparayam Palayam, Kalapatti, Coimbatore.

dd .. Respondent Civil Miscellaneous Petition filed under Sectdion 5 of the Limitation Act, to condone the delay of 85 days in filing the Tax Case Revision No.211112 of 2025.

For petitioner : Mr.C.Harsha Rdaj. Spl.G.P. (Tax) For respondent: Mr.G.Sudhakar 1 / 3

ORDER

(The Order of the Court was made by Dr.G.Jayachandran, J) No counter affidavit is filed, despite affording an opportunity to the respondent for the same. Considering the reasons stated in the affidavit filed in support of the petition and upon hearing both sides and on being satisfied with the reasons stated for the delay, the delay is condoned. This petition is allowed. Registry is directed to number the Tax Case Revision, if the same is otherwise in order and list it "for admission" in the usual course. (Dr.G.J., J) (S.S.A., J) 30.03.2026 cs To State of Tamil Nadu, Represented by Joint Commissioner (ST), Coimbatore Division, Coimbatore.

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Dr.G.Jayachandran, J and Shamim Ahmed, J cs C.M.P.No.1255 of 2026 in T.C.S.R.No.211112 of 2025 30.03.2026 3 / 3