IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04.11.2025 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and WMP.Nos.45704 & 45707 of 2025 Tvl.Mukti Jewelllers Represented by Proprietor Mr.Kantilal S

323/2, Mint Street Park Town, Chennai 600 003. ...Petitioner Vs.

1.Deputy Commissioner (CT)

GST APPEALS -I

26/1, Mahatma Gandhi Salai Chennai 600 034.

2.State Tax Officer Moore Market Assessment Circle No.32, Elephant Gate Bridge Road Chennai 600 003. ...Respondents Prayer: This Writ Petition is filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records of the 1st Respondent pertaining to order dated 17.10.2024 vide Reference No.ZD331024113349T quash the same and consequentially direct the 1st Respondent to condone the delay of 240 days in filing the Appeal vide AD330624036152I and restore the Appeal vide AD330624036152I on the file of the 1st Respondent.

For Petitioner : Mr.KMC.Arunmokan For Respondents : Mrs.K.Vasanthamala Government Advocate

ORDER

Mrs.K.V.Vasanthamala, learned Government Advocate takes notice for the Respondents.

2. This Writ Petition is being disposed of at the time of admission with the consent of the