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2026 Supreme(Online)(Mad) 40335

IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.BHARATHA CHAKRAVARTHY, J
TVL. Surya Traders – Appellant
Versus
Deputy Commissioner (ST) (Appeals) – Respondent


Advocates:
For the Appellants/Petitioners: Mr.N.Sudalai Muthu
For the Respondents: Mr.R.Suresh Kumar, Additional Government Pleader

Table of Content
1. limitation period calculation and appeal filing (Para 2)
2. arguments on date inclusion for delay (Para 3 , 4)
3. condonation and restoration ruling (Para 5 , 6)
4. final disposal with directions (Para 7)

2.The State Tax Officer, Mannargudi Assessment Circle, West First Street, Water Tank Building, Mannargudi - 614 001. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the first respondent in Appeal No. and Year AP/GST/1434/2025 dated 25.03.2026 for the assessment year 2017-18 and to quash the same as cryptic, non-speaking, illegal, arbitrary, wholly without jurisdiction consequently direct the first respondent to entertain the appeal filed by the petitioner as within limitation, and dispose of the same on merits after affording an opportunity of hearing.

For Petitioner : Mr.N.Sudalai Muthu For Respondents : Mr.R.Suresh Kumar, Additional Government Pleader ORDER The writ petition is filed challenging the impugned order dated 25.03.2026. The said order is passed in the appeal filed by the petitioner rejecting the same as beyon

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