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 0