Tvl Veera Constructions v. The Commissioner Of Commercial Taxes,

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 09.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.21717 of 2025 Tvl. Veera Constructions, Represented by its Proprietor, V.V.Murugadasan, S/o.Vethiyandi, W-2, 41, East Street, Vilpatty, Kodaikanal Taluk, Dindigul - 624 101.

... Petitioner Vs.

1.The Commissioner of Commercial Taxes, O/o The Principal and Special Commissioner of commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

2.The Commercial Tax Officer, Kodaikanal Assessment Circle, Commercial Tax Complex, 4/142, B7-1, Anandagiri 2nd Street, Kodaikanal Taluk, Dindigul - 624 101.

... Respondents 1/4

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for records pertaining to impugned order of the 2nd respondent in Reference No.ZD330225145285M/2020-21 dated 15.02.2025 and quash the same. For Petitioner : Mr.B.Rooban For Respondents : Mr.R.Suresh Kumar, Addl. Government Pleader.

ORDER

Heard both sides.

2.The order impugned in this writ petition is appealable. It appears that the time limit for filing the appeal has expired. Taking into account the special facts and circumstances, I permit the petitioner to file an appeal. If the appeal is filed within a period of four weeks from the date of receipt of a copy of this order, it shall be entertained without reference to limitation.

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3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 09.10.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias To:

1.The Commissioner of Commercial Taxes, O/o The Principal and Special Commissioner of commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

2.The Commercial Tax Officer, Kodaikanal Assessment Circle, Commercial Tax Complex, 4/142, B7-1, Anandagiri 2nd Street, Kodaikanal Taluk, Dindigul - 624 101.

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G.R.SWAMINATHAN, J.

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