CMP No. 4802 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-07-2025 CORAM THE HONOURABLE DR.JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR CMP No. 4802 of 2025 AND WA SR NO. 25854 OF 2025,WA SR NO. 25877 OF 2025,CMP NO. 9098 OF 2025,WA SR NO. 14547 OF 2025,CMP NO. 4809 OF 2025,WA SR NO. 14538 OF 2025,CMP NO. 9099 OF 2025,CMP NO. 9105 OF 2025,WA SR NO. 14550 OF 2025,CMP NO. 9106 OF 2025 1. The State Tax Officer, Inspection VII Office of the Deputy Commissioner (ST) (Intelligence) Coimbatore Appellant(s) Vs 1. M/s Indoshell Automative Systems India Private Limited Rep. by its Director Mr.Krishnaswamy Jagadeesan, A-9, SIDCO Industrial Estate, Coimbatore 641 021. Respondent(s) WA SR No. 25854 of 2025 1. The State Tax Officer Inspection VII Office of the Deputy Commissioner ST Intelligence Coimbatore https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025 Appellant(s) Vs 1. M/s Indoshell Automotive Systems India Private Limited Office of the Deputy Commissioner ST Intelligence Coimbatore Respondent(s) WA SR No. 25877 of 2025 1. The State Tax Officer Inspection VII Office of the Deputy Commissioner ST Intelligence Coimbatore Appellant(s) Vs 1. M/s Indoshell Automotive Systems India Private Limited Office of the Deputy Commissioner ST Intelligence Coimbatore Respondent(s) CMP No. 9098 of 2025 1. The State Tax Officer Enforcement Group IV Officer, Office Of the Deputy Commissioner (ST) Inspection Commercial Tax Complex Dr.Balasundram Road Coimbatore 641018 Appellant(s) Vs 1. Ms.Sri Varahiamman Steels Private https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025 Ltd Rep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107 Respondent(s) WA SR No. 14547 of 2025 1. The State Tax Officer Enforcement Group IV Officer Office Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road Coimbatore Appellant(s) Vs 1. M/s Sri Varahiamman Steels Private Ltd Office Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road Coimbatore Respondent(s) CMP No. 4809 of 2025 1. The State Tax Officer, Inspection VII Office of the Deputy Commissioner (ST) (Intelligence), Coimbatore Appellant(s) Vs 1. M/s Indoshell Automative Systems India Private Limited Rep. by its Director Mr.Krishnaswamy Jagadeesan, A-9, SIDCO Industrial https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025 Estate, Coimbatore 641 021. Respondent(s) WA SR No. 14538 of 2025 1. The State Officer Enforcement Group IV Officer Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road Coimbatore Appellant(s) Vs 1. M/s Sri Varahiamman Steels Private Ltd Officer Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road Coimbatore Respondent(s) CMP No. 9099 of 2025 1. The State Tax Officer Enforcement Group IV Officer, Office Of the Deputy Commissioner (ST) Inspection Commercial Tax Complex Dr.Balasundram Road Coimbatore 641018 Appellant(s) Vs 1. Ms.Sri Varahiamman Steels Private Ltd Rep by its Managing Director, 19/1, https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025 M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107 Respondent(s) CMP No. 9105 of 2025 1. The State Tax Officer Enforcement Group IV Officer, Office Of the Deputy Commissioner (ST) Inspection Commercial Tax Complex Dr.Balasundram Road Coimbatore 641018 Appellant(s) Vs 1. Ms.Sri Varahiamman Steels Private Ltd Rep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107 Respondent(s) WA SR No. 14550 of 2025 1. The State Tax Officer Enforcement Group IV Office of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundaram Road Coimbatore Appellant(s) Vs 1. M/s Sri Varahiamman Steels Private Limited https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025 Office of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundaram Road Coimbatore Respondent(s) CMP No. 9106 of 2025 1. The State Tax Officer Enforcement Group IV Officer, Office Of the Deputy Commissioner (ST) Inspection Commercial Tax Complex Dr.Balasundram Road Coimbatore 641018 Appellant(s) Vs 1. Ms.Sri Varahiamman Steels Private Ltd Rep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107 Respondent(s) CMP No. 4802 of 2025 PRAYER To condone the delay of 39 days in filing the Writ Appeal ATN20240011004C202400064 of 2024 of this Honble Court WA SR No. 25854 of 2025 PRAYER To set aside the WP Order WA SR No. 25877 of 2025 PRAYER https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025 To set aside the WP Order CMP No. 9098 of 2025 PRAYER To condone the delay of 39 days in filing the WA SR 14547 / 2025 WA SR No. 14547 of 2025 PRAYER To set aside the WP Order CMP No. 4809 of 2025 PRAYER To condone the delay of 39 days in filing the Writ Appeal ATN20240011004C202400065 of 2024 of this Honble Court WA SR No. 14538 of 2025 PRAYER To set aside the WP Order CMP No. 9099 of 2025 PRAYER To condone the delay of 39 days in filing the WA SR 14538 / 2025 CMP No. 9105 of 2025 PRAYER To dispense with the production of the certified copy of Common order in WP order No. 30613 of 2019 WA SR No. 14550 of 2025 PRAYER To set aside the WP Order CMP No. 9106 of 2025 PRAYER To condone the delay of 39 days in filing the WA SR 14550 / 2025 CMP No. 4802 of 2025 https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025 For Appellant(s): Mr. C. Harsha Raj, Special Government Pleader (taxes), For Petitioner For Respondent(s): No Appearance For Respondent COMMON ORDER (Order of the Court was made by Anita Sumanth J.) CMP Nos.4802, 9098, 4809, 9099 and 9106 of 2025 have been filed seeking condonation of delay of 39 days in filing the Writ Appeals. 2. The affidavits accompanying the delay condonation petitions do not contain even a whisper of an explanation as to why the delay has been occasioned. Hence, we are not in a position to appreciate why the delay should be condoned at all. 3. Mr.C.Harsha Raj, learned Special Government Pleader who appears for the State would plead that the interests of the revenue should be taken into account that should not suffer on account of poor drafting. 4. We have noted in several cases that the delay condonation petitions are bereft of even primary details and contain no explanation whatsoever for the delay. The Court cannot be taken for granted in such a blatant fashion. 5. Taking into account the plea of the counsel, we condone the delay https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025 putting the petitioner to terms. Upon the petitioner remitting a sum of Rs.10,000/- per petition to the High Court Legal Services Committee within a period of one (1) week from today, the delay of 39 days in filing the Writ Appeals are condoned and CMP Nos.4802, 9098, 4809, 9099 and 9106 of 2025 are ordered. 6. Upon compliance of the aforesaid terms, the Registry is directed to number the Writ Appeals, if they are otherwise in order, and list the same for admission. It is made clear that in the event of non-compliance, CMP Nos.4802, 9098, 4809, 9099 and 9106 of 2025 will stand automatically dismissed without further reference to the Court. 7. CMP No.9105 of 2025 filed seeking to dispense with the production of certified copy of common order dated 11.03.2024 passed in W.P.Nos.34792 of 2019 etc. batch is ordered. (ANITA SUMANTH J.)(N.SENTHILKUMAR J.) sl 03-07-2025 https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025 CMP No. 4802 of 2025 To 1.M/s Indoshell Automative Systems India Private Limited Rep. by its Director Mr.Krishnaswamy Jagadeesan, A-9, SIDCO Industrial Estate, Coimbatore 641 021. WA SR No. 25854 of 2025 To 1.M/s Indoshell Automotive Systems India Private Limited Office of the Deputy Commissioner ST Intelligence Coimbatore WA SR No. 25877 of 2025 To 1.M/s Indoshell Automotive Systems India Private Limited Office of the Deputy Commissioner ST Intelligence Coimbatore CMP No. 9098 of 2025 To 1.Ms.Sri Varahiamman Steels Private Ltd https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025 Rep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107 WA SR No. 14547 of 2025 To 1.M/s Sri Varahiamman Steels Private Ltd Office Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road Coimbatore CMP No. 4809 of 2025 To 1.M/s Indoshell Automative Systems India Private Limited Rep. by its Director Mr.Krishnaswamy Jagadeesan, A-9, SIDCO Industrial Estate, Coimbatore 641 021. WA SR No. 14538 of 2025 To 1.M/s Sri Varahiamman Steels Private Ltd Officer Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025 Coimbatore CMP No. 9099 of 2025 To 1.Ms.Sri Varahiamman Steels Private Ltd Rep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107 CMP No. 9105 of 2025 To 1.Ms.Sri Varahiamman Steels Private Ltd Rep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107 WA SR No. 14550 of 2025 To 1.M/s Sri Varahiamman Steels Private Limited Office of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundaram Road Coimbatore https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025 CMP No. 9106 of 2025 To 1.Ms.Sri Varahiamman Steels Private Ltd Rep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107 https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025 ANITA SUMANTH J. AND N.SENTHILKUMAR J. sl CMP No. 4802 of 2025 AND WA SR NO. 25854 OF 2025,WA SR NO. 25877 OF 2025,CMP NO. 9098 OF 2025,WA SR NO. 14547 OF 2025,CMP NO. 4809 OF 2025,WA SR NO. 14538 OF 2025,CMP NO. 9099 OF 2025,CMP NO. 9105 OF 2025,WA SR NO. 14550 OF 2025,CMP NO. 9106 OF 2025 03-07-2025 https://www.mhc.tn.gov.in/judis