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

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

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.