W.P. No. 20673 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-05-2026 CORAM THE HON'BLE MR JUSTICE G. R. SWAMINATHAN WP No. 20673 of 2026 and W.M.P. Nos. 22263 & 22264 of 2026 Superpristine India Private Limited rep,by its director Mr.Anantharaman, CIN U24290TN2020PTC138597 GSTIN 33ABECS6464J1Z2 Ground Floor, Survey No.415/2A, Door No.2A, 1/130, Kundrathur Main Road, Kovur Village, Kancheepuram, Tamilnadu-600 128. ..Petitioner(s) Vs 1. The Deputy Commissioner (Commercial Taxes) (Appeals) Commercial Taxes Building, No.1, Greams Road, Thousand Lights West, Thousand Lights, Chennai-06. 2. The Deputy State Tax Officer Kundrathur Assessment Circle, No.4/109, 1st Floor, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai 123 3. The Manager Indian Bank, No.2/263 Girigori Nagar, Manapakkam, Chennai-125. 1/5 https://www.mhc.tn.gov.in/judis W.P. No. 20673 of 2026 ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of the India to issue a writ of certiorarified mandamus to call for the records of the first respondent in respect of the impugned order dated 14.05.2026 vide Reference No.ZD330526128645B issued to the petitioner and quash the same as illegal, arbitrary and devoid of merit and consequently permit the petitioner to operate the bank account with the third respondent herein without any hindrance and consequently direct the first respondent to entertain and reconsider the appeal in reference No.ZD330526128645B filed by the petitioner. For Petitioner(s): Mr.R.Rajesh For Respondent(s): Mr.G.Dhanamadhri, Government Counsel for R1 & R2. ORDER Heard both sides. 2. The writ petitioner suffered an adverse assessment order. The petitioner filed an appeal belatedly, but within the condonable period. The appeal was dismissed as belated. Challenging the same, this writ petition has been filed. Since the delay is marginal and it is also within the condonable period, I am inclined to set aside the same. The petitioner also states that they would remit a further 10% of the disputed tax amount. On such remittance of 2/5 https://www.mhc.tn.gov.in/judis W.P. No. 20673 of 2026 further 10% of the disputed tax amount, the appellate authority shall number the appeal and give a disposal on merits in accordance with law. The attachment made on the petitioner’s bank account shall be lifted after the said further 10% disputed tax amount is remitted. 3.Accordingly, this writ petition is allowed. No costs. Consequently, the connected miscellaneous petitions stand closed. 29-05-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No AY/NSD Note: Registry is directed to issue order copy on 01.06.2026. To 1. The Deputy Commissioner (Commercial Taxes) (Appeals) Commercial Taxes Building, No.1, Greams Road, Thousand Lights West, Thousand Lights, Chennai-06. 2. The Deputy State Tax Officer Kundrathur Assessment Circle, No.4/109, 1st Floor, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai 123 3/5 https://www.mhc.tn.gov.in/judis W.P. No. 20673 of 2026 3. The Manager Indian Bank, No.2/263 Girigori Nagar, Manapakkam, Chennai-125. 4/5 https://www.mhc.tn.gov.in/judis W.P. No. 20673 of 2026 G.R.SWAMINATHAN, J AY/NSD WP No. 20673 of 2026 29-05-2026 5/5 https://www.mhc.tn.gov.in/judis