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2026 Supreme(Online)(Mad) 35876

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
S Sankar Proprietor of M/S. S. NITHISH AND CO – Appellant
Versus
The Superintendent Range I Thiru-vi-ka Nagar Division chennai North – Respondent
WMP.Nos.14378 and 14379 of 2026

Advocates:
For the Petitioner(s): R. Swarnavel, R.Ramkumar, S.Saratha, V.Murugan, J.U.Aakash, A.Priyanka, S.Sneha
For the Respondent(s): Mrs. Revathi Manivannan, Senior Standing Counsel

Court grants liberty to file time-barred appeal, directing decision on merits.

Headnote:The petitioner challenged an impugned order passed under section 74 for the assessment year 2018-2019 via writ petition under Article 226 of the Constitution of India. The court noted the petitioner's request for liberty to pursue an alternate appellate remedy before the Appellate Commissioner, despite the limitation period expiring on 28.03.2026. The court granted liberty to file the appeal and directed the Appellate Authority to decide on merits without reference to limitation. The key issue was whether to permit the petitioner to pursue statutory appellate remedy post-limitation. The ratio decidendi is that courts may grant liberty to approach alternate remedies even if limitation has expired, directing authorities to consider appeals on merits. The writ petition was disposed of with liberty to pursue alternate remedy; connected petitions closed.

Table of Content
1. counsel notice taken; liberty for alternate remedy sought. (Para 1 , 2)
2. liberty granted to file appeal post-limitation. (Para 3 , 4)
3. writ petition disposed without costs. (Para 5)

ORDER

Mr.R. Swarnavel, Senior Standing counsel takes notice on behalf of the Respondent.

2.The learned counsel for the petitioner submits that the petitioner may be given liberty to pursue an alternate remedy before the Appellate Commissioner against the impugned order by the respondent on 29.12.2025. He further submits that the limitation of filing the appeal will expire on 28.03.2026.

3. Recording the above submissions liberty is given by the petitioner to pursue an alternate remedy before the Appellate commissioner.

4. In case such an appeal is filed by the petitioner, the Appellate Authority shall consider and pass appropriate orders on merits without further reference to the limitation all though the limitation expired on 28.03.2026

5. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.

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2026 Supreme(Online)(Mad) 35876

IN THE HIGH COURT OF JUDICATURE AT MADRASC. SARAVANAN, JS Sankar Proprietor of M/S. S. NITHISH AND CO – AppellantVersusThe Superintendent Range I Thiru-vi-ka Nagar Division chennai North – RespondentWMP.Nos.14378 and 14379 of 2026

Court grants liberty to file time-barred appeal, directing decision on merits.

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
S Sankar Proprietor of M/S. S. NITHISH AND CO – Appellant
Versus
The Superintendent Range I Thiru-vi-ka Nagar Division chennai North – Respondent
WMP.Nos.14378 and 14379 of 2026