The State Of Tamil Nadu v. Tvl. Pioneer Jellice India (P) Ltd.,

CMP(MD) NO. 6702 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 18-11-2025

CORAM

THE HONOURABLE MR JUSTICE P.VELMURUGAN AND THE HONOURABLE MRS JUSTICE L.VICTORIA GOWRI CMP(MD) NO. 6702 of 2024 IN TCR(MD) SR NO. 28875 OF 2024

1. The State of Tamil Nadu Represented By The Joint Commissioner (ST) Madurai Division Madurai Petitioner(s) Vs

1. Tvl. Pioneer Jellice India (P) Ltd., No.23 Vallabhai Road Chokkikulam Madurai -625 002.

Respondent(s) For Petitioner(s): Mr.R.Suresh Kumar Additional Govt.Pleader For Respondent(s):

M/s. S.Jaikumar(No appearance) M.Karthikeyan Sindhu Mangat For Sole Respondent Sr.31671 Dt.30.08.2024 Counter Not Filed PRAYER: Civil Miscellaneous Petition filed under Section 60(1) of theTBVAT Act, 2006,to condone the delay of 90 days in filing the tax case revision against MTSA.No.453 of 2021

dated 28.08.2023 before the Tamil Nadu Sales Tax Appellate Tribunal (AB), Madurai.

ORDER

(Order of the Court was made by P.VELMURUGAN.,J.) This Petition is filed to condone the delay of 90 days in filing the tax case revision against MTSA.No.453 of 2021, dated 28.08.2023 before the Tamil Nadu Sales Tax Appellate Tribunal (AB), Madurai.

2.Heard the learned counsel appearing on either side and perused the materials placed before this Court. No representation for the respondent. Despite several opportunities given to the respondent to file his counter, counter not yet filed. 3.For the reasons stated in the accompanying affidavit filed in support of the Petition and on being satisfied with the same, this Petition is ordered and the delay is condoned. 4.Registry is directed to number the Tax Case Revision, if it is otherwise in order and list it for admission in the usual Course.

(P.VELMURUGAN J.) (L.VICTORIA GOWRI J.) 18-11-2025 vsn

P.VELMURUGAN,,J .

And L.VICTORIA GOWRI.,J vsn ORDER MADE IN CMP(MD) NO. 6702 of 2024 IN TCR(MD) SR NO. 28875 OF 2024 18.11.2025