WP No. 21833 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. 21833 of 2026 and W.M.P.Nos.23681 & 23682 of 2026 Tvl.Rajarathinam Buvanendran Proprietor of Tvl. Raj Traders, 1 Block, No. 531, 24th Street, Thiruvallur Kudiyiruppu,Anna Nagar, Chennai - 600040. ..Petitioner(s) Vs The Deputy Commissioner (CT) of Commercial Tax (Appeal) Chennai central-II, Greams road, Chennai - 600006. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, To call for the records pertaining to the proceedings of the Impugned order dated 11.05.2026 bearing Ref. No. ZD3305260816374 passed by the respondent herein and quash the same and consequently direct the respondent to condone 1 day delay in filing the appeal beyond the statutory period and admit the appeal. For Petitioner(s): Mr.R.Krishnamurthy For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********** https://www.mhc.tn.gov.in/judis WP No. 21833 of 2026 __________ Page2 of 4 ORDER An appellate order dated 11.05.2026 rejecting the appeal solely on the ground of limitation is assailed. 2. An order in original was issued on 27.12.2025 and the appeal was lodged on 27.04.2026. Because such appeal was not accompanied by an application to condone delay, the appeal was rejected. 3. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice for the respondent. 4. From the dates and events discussed above, it appears that the appeal was lodged with a delay of not more than one day beyond the condonable period. In these circumstances, the interest of justice warrants that the appeal be considered, if accompanied by an application to condone delay. 5. For reasons set out above, the appellate order is set aside and the petitioner is permitted to re-present the appeal along with an application to condone delay. If this is done within fifteen days from the date of receipt of a copy of this order, the appellate authority is directed to consider the condone delay application and the appeal by treating the appeal as filed within the condonable period. https://www.mhc.tn.gov.in/judis WP No. 21833 of 2026 __________ Page3 of 4 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are 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 The Deputy Commissioner (CT) of Commercial Tax (Appeal) chennai central-II, Greams road, chennai - 600006. https://www.mhc.tn.gov.in/judis WP No. 21833 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 21833 of 2026 and W.M.P.Nos.23681 & 23682 of 2026 18-06-2026 https://www.mhc.tn.gov.in/judis