The Additional Commissioner(Review And Appeal) v. M/S. Shanthi Guru Marketing

BEFORE THE MADURAI BENCH1. OF MADRAS HIGH COURT DATED : 18.07.2025 C O R A M:

THE HONOURABLE MRS.JUSTICE J.NISHA BANU and THE HONOURABLE MRS.JUSTICE S.SRIMATHY C.M.P(MD)No. 826 of 2025 in REV.APLC(MD)SR No.41060 of 2025

1. The Additional Commissioner (Review and Appeal), Office of the Principal Secretary/Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 5.

2. The Joint Commissioner (ST), Trichy Division, Trichy.

3. The Assistant Commissioner (ST), Maillamchandai - I Circle, Trichy.

..Review Applicants /Appellants Vs.

M/s.Shanthi Guru Marketing, Rep. By its Proprietor V. Sripal Sanghvi No.53, Chinnakammala Street, Trichy - 08.

..Respondent/Writ Petitioner PRAYER : Petition is filed under Order 47 Rule 1 and 2 read with Section 114 of Civil Procedure Code to condone the delay of 46 days in filing the Review Application against the Judgment passed in W.A(MD)No.1048 of 2023 dated 12.02.2025.

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For Review Applicant : Mr.R.Sureshkumar, Additional Government Pleader

ORDER

[Order of the Court was made by the Hon'ble S.SRIMATHY, J] This Petition is filed to condone the delay of 46 days in filing the Review Application against the Judgment dated 12.02.2025 passed in W.A(MD)No.1048 of 2023.

2. Heard.

3. Being satisfied with the reasons stated in the affidavit filed in support of the petition this Court is inclined to allow this petition.

4. Accordingly, this Petition is allowed. The Registry is directed to number the Review Application and post the matter in the usual course. (J.NISHA BANU J.) (S.SRIMATHY J.) 18.07.2025 KSA 2/3

J.NISHA BANU, J.

and S.SRIMATHY, J.

KSA W.A.(MD)No. 494 of 2025 18.07.2025 3/3