IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 28.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN S&S POWER SWITCHGEAR EQUIPMENT LIMITED RS No.104/20, Door No.92, Sedarapet Main Road, Sedarapet, Villiyanur Commune, Puducherry – 605 111 Rep.by its Authorized Signatory ... Petitioner in all cases Vs.

1. The Assistant Commissioner (Appeal)

III Floor, C.T.Compled, 100 Feet Road Puducherry – 605 005

2. The Commercial Tax Officer, Goods Division – III/IAC (Commune Panchayat)

Puducherry – 605 111 ... Respondents in all cases Prayer in W.P.Nos.2137 and 2138 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, to direct the 1^st Respondent-Appellate Authority to dispose of the Petitioner’s statutory appeal filed in Form GST APL-01 bearing reference number 33AALCS1923Q1ZV dated 20.04.2022, within a time frame fixed by this Court.

Prayer in W.P.No.2141 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, to direct the 1^st Respondent-Appellate Authority to dispose of the Petitioner’s statutory appeal filed in Form GST APL-01 bearing reference number 33AALCS1923Q1ZV dated 02.05.2022, within a time frame fixed by this Court.

For Petitioner : Mr.V.Veeraraghavan in all cases For Respondents : Mr.J.Kumaran, Additional Government Pleader in all cases ***************

C O M M O N O R D E R

By this common order, these writ petitions are disposed of at the stage of admission, by consent of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents.

2. The respondents are directed to ensure that the appeal filed by the petitioner is taken up for final disposal as expeditiously as possible, preferably within a period of three months from the date of receipt of a copy of this order. The office of the Appellate Commissioner under Section 107 of the respective GST Enactments shall not be kept vacant for an unduly long period.

3. These writ petitions are disposed of with the above observations.

No costs. Connected W.M.Ps. are closed.

28.01.2026 nvi Neutral Citations: Yes/No To:

1. The Assistant Commissioner (Appeal)

III Floor, C.T.Compled, 100 Feet Road Puducherry – 605 005

2. The Commercial Tax Officer, Goods Division – III/IAC (Commune Panchayat)

Puducherry – 605 111.

C.SARAVANAN, J.

nvi

28.01.2026