GAIL (India) Ltd. vs Commercial Tax Officer - 2026 Supreme(Online)(Mad) 33280

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2026 Supreme(Online)(Mad) 33280

IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.BHARATHA CHAKRAVARTHY, J
GAIL (India) Ltd. – Appellant
Versus
Commercial Tax Officer – Respondent
Writ Petition

Important Points

High Court directs tax tribunal for expeditious appeal disposal within four months.

Subject

Taxation - Sales Tax

Act Referred

Constitution of India: S.226

Headnote

The petitioner filed a writ petition under Article 226 of the Constitution seeking a mandamus to direct the Tamil Nadu Sales Tax Appellate Tribunal to fix an early hearing date for appeal T.A. No. 14 of 2024. The court noted the limited relief sought for expeditious disposal of the appeal. The court disposed of the petition at the admission stage, directing the Tribunal to dispose of the appeal within four months from receipt of the order. The sole issue was whether to direct expeditious hearing of the pending appeal. The court observed that the relief is innocuous and granted directions for timely disposal. The ratio is that High Courts can issue mandamus for expeditious disposal of tax appeals where delay is evident. Writ petition disposed of directing Tribunal to dispose appeal expeditiously within four months.

Advocates:
For Petitioner: Mr.Joseph Prabakar
For Respondent: Mr.R.Suresh Kumar Additional Government Pleader

Table of Content
1. prayer for directing early appeal hearing. (Para 1)
2. mandamus for expeditious appeal disposal issued. (Para 2)

ORDER

The prayer in this writ petition is to direct the Tamil Nadu Sales Tax Appellate Tribunal, Chennai, to take up the appeal filed by the petitioner in T.A.No.14 of 2024, fix an early date for hearing, and dispose of the same expeditiously.

2. In view of the limited and innocuous relief sought by the petitioner, this writ petition is disposed of at the stage of admission. The Tamil Nadu Sales Tax Appellate Tribunal, Chennai, is directed to consider and dispose of the appeal filed by the petitioner as expeditiously as possible, and in any event, within a period of four months from the date of receipt of a web copy of this order, without insisting upon a certified copy. No costs.