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IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J
M/s.Annam Steels, Represented by its Proprietor, Mr.Chelliah Vijayakumar – Appellant
Versus
Deputy State Tax Officer, Tondiarpet Assessment Circle – Respondent
| Table of Content |
|---|
| 1. allegations of improper service and delay in appeal filing. (Para 4 , 5 , 6) |
| 2. court's observations on appeal restoration. (Para 7 , 8) |
| 3. justifications for the court's decision to condone delay. (Para 9) |
| 4. final directions and disposal of writ petition. (Para 10) |
The Honourable Mr.Justice KRISHNAN RAMASAMY W.P.No.24773 of 2025 and W.M.P.Nos.27917 & 27924 of 2025 M/s.Annam Steels, Represented by its Proprietor, Mr.Chelliah Vijayakumar, New S.No.29/4, Old Survey No.29/1, Flat 1C, Sadayankuppam Village, Madhavaram Taluk, Chennai – 600 103.
...Petitioner Versus
1.Deputy State Tax Officer, Tondiarpet Assessment Circle, Integrated Commercial Taxes Offices Building, Chennai North Division, No.32, Elephant Gate Bridge Road, Chennai – 600 003.
2.The Deputy Commissioner (ST), GST Appeals, Chennai – 1, 2nd Floor, PAPJM Building (Main Building), Greams Road, Chennai – 600 006.
...Respondents Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorari to call for the impugned proceedings of the respondent in GSTIN: 33AABFS4712Q1Z0/2023-24 dated 04.11.2024 and the connected order under Section 73 dated 04.11.2024 and the summary
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