Madras High Court
WP/37989/2026 of Sri Roonwal Marketing Private Limited Vs The Appellate Deputy Commissioner (ST) on 29 September 2026
WP No. 37989 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37989 of 2026
and
W.M.P. Nos.42670 and 42672 of 2026
CNR: {HCMA012111572026}
Sri Roonwal Marketing Private Limited
represented by its Director
Mr.Rajesh Kumar Jain
No. 68, Elephant Gate Street,
Sowcarpet, Chennai 600 079.
..Petitioner
Vs
1. The Appellate Deputy Commissioner (ST)
Appeal , Chennai -North
PAPJM Building, 2nd Floor
Greams Road, Chennai-600 006.
2. The State Tax Officer (FAC)
Peddunaickenpet Assessment Circle,
Integrated Commercial Taxes Building,
No. 32, Elephant Gate Bridge Road,
Chennai 600 003.
..Respondents
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the Impugned order passed by the 1st Respondent in Appeal No. APG/318/2025 in GSTIN 33AAJCS5754K1ZY 2018-19 dated 28.07.2026 and its Consequential Demand Order dated 28.07.2026
having Reference No. ZD3307262427836 issued by the 1st Respondent quash the same consequently direct the 1st Respondent to restore the Petitioners appeal to file and adjudicate the same on merits.
( Uploaded on: 05/10/2026 02:36:18 pm )
WP No. 37989 of 2026
For Petitioner:
Mr.Sanskar Samdaria
for M/s.Sourabh and Associates
For Respondents:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
An appellate order dated 28.07.2026 is challenged primarily on the ground that the appeal was rejected on the ground of delay about two years after the appeal was lodged.
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondents.
3. The record shows that the appeal was lodged beyond the condonable period. Therefore, there is no infirmity in the order rejecting the appeal. Consequently, this writ petition is disposed of by declining to interfere with the impugned order but by leaving it open to the petitioner to challenge the original order in accordance with law. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 29.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi
( Uploaded on: 05/10/2026 02:36:18 pm )
WP No. 37989 of 2026
To
1. The Appellate Deputy Commissioner (ST) Appeal , Chennai -North PAPJM Building, 2nd Floor Greams Road, Chennai-600 006.
2. The State Tax Officer (FAC) Peddunaickenpet Assessment Circle, Integrated Commercial Taxes Building, No. 32, Elephant Gate Bridge Road, Chennai 600 003.
( Uploaded on: 05/10/2026 02:36:18 pm )
WP No. 37989 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37989 of 2026 29.09.2026
( Uploaded on: 05/10/2026 02:36:18 pm )