WP No. 21797 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21797 of 2026 and W.M.P.No.23636 of 2026 M/s.Swashthik Industriees Rep. by its Authorized Signatory Having Office at No.143/3A,143/3B,143/4,Erivaykal Road, Thiruvandarkoil, Mannadipet Commune, Puducherry-605 102 ..Petitioner(s) Vs 1. The Appellate Assistant Commissioner, Commercial Tax department, Puducherry 2. The commercial Tax Officer commercial tax deparment puducherry commercial taxes department puducherry ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Mandamus, directing the 1st Respondent to take on file, consider and dispose of the statutory appeal filed by the Petitioner on 13.02.2026 including the Petition for condonation of delay within a time frame as may be fixed by this Hon’ble Court. https://www.mhc.tn.gov.in/judis WP No. 21797 of 2026 __________ Page2 of 4 For Petitioner(s): M/S. V.Kamala Kumar For Respondent(s): Mr.J.Kumaran, Additional Government Pleader (Puducherry) *********** ORDER An order in original was issued on 27.02.2025. The petitioner carried the matter in appeal before the appellate authority on 13.02.2026. Alleging non consideration, the petitioner seeks a mandamus to the appellate authority for disposal of such appeal. 2. Mr.J.Kumaran, learned Additional Government Pleader (Puducherry), accepts notice on behalf of the respondents. 3. The pre-requisite for issuance of a writ of mandamus is the existence of a statutory duty and the failure of the statutory authority to perform such duty. Given that the petitioner lodged the appeal beyond the condonable period, there is no infirmity in the appellate authority refusing to receive such appeal. 4. Therefore, this writ petition is disposed of by declining to issue the mandamus as requested, but by granting leave to the petitioner to challenge the https://www.mhc.tn.gov.in/judis WP No. 21797 of 2026 __________ Page3 of 4 order in original in accordance with law. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs. 18-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Appellate Assistant Commissioner, Commercial Tax department, Puducherry 2. the commercial Tax Officer, commercial tax Deparment Puducherry commercial taxes department Puducherry https://www.mhc.tn.gov.in/judis WP No. 21797 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 21797 of 2026 and W.M.P.No.23636 of 2026 18-06-2026 https://www.mhc.tn.gov.in/judis