BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 07.01.2026 CORAM THE HONOURABLE Mr. JUSTICE KRISHNAN RAMASAMY Thulasi Raj ...Petitioner vs.

1. The State Tax Officer, Tamilnadu Commercial Taxes Department, Sattur-I Assessment Circle, Commercial Taxes Building Complex, Madurai Road, Near V.V.V. College, Virudhunagar - 626 001.

2. The Appellate Authority, No.6, Kaveri Street, N.G.O. Nagar, Virudhunagar. ...Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India, praying to issue a Writ of Mandamus directing the 2nd respondent to receive the petitioner's statutory appeal under Section 107 of the TNGST Act, 2017, either manually or electronically, and to condone the delay, if any, in filing the appeal, in view of the liberty granted by this Court in W.P(MD)No.18962 of 2025 dated 14.07.2025 and consequently direct the 2nd respondent to entertain and dispose of the appeal on merits, after affording a reasonable opportunity of personal hearing, within a time frame to be fixed by this Court.

For Petitioner : Mrs.S.Mahalakshmi For Respondents : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

This Writ Petition has been filed to direct the second respondent t