WP No. 23680 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23680 of 2026 M/S.Sri Shivsakthi Merchantile Pvt Ltd Rep by its Director Vinod Kothari, Having office at No.665/2, TH Road, Tondiarpet Bus Depot, Tondaiarpet, Chennai-600 081 ..Petitioner(s) Vs 1. The Appellate Authority, Deputy Commissioner (CT) having office at No.219, 2nd floor, No.32, Integrated Commercial Taxes Building, Elephant gate Bridge Road, Chennai-600 003 2. Assistant Commissioner (ST)(FAC) Tondiarpet Assessment Circle, having office at No.219, 2nd floor, No.32, Integrated Commercial Taxes Building, Elephant gate Bridge Road, Chennai-600 003 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the 1st Respondent rejecting the Writ Petitioners Appeal against ARN AD3306260014991 on 05.06.2026 and quash the same. https://www.mhc.tn.gov.in/judis WP No. 23680 of 2026 __________ Page2 of 4 For Petitioner(s): M/s.Dhalapathy Vignesh Kumar R.Premkumar For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ******** ORDER Against an order in original dated 31.12.2025, the petitioner lodged an appeal before the appellate authority on 01.06.2026. Said appeal was rejected by order dated 05.06.2026, which is impugned herein. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for both the respondents. 3. The record shows that the appeal was lodged beyond the condonable period. Therefore, I find there is no infirmity in the order of rejection. Hence, this writ petition is disposed of by declining to interfere with said order, but by leaving it open to the petitioner to challenge the order in original. There shall be no order as to costs. 02-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA https://www.mhc.tn.gov.in/judis WP No. 23680 of 2026 __________ Page3 of 4 To 1. The Appellate Authority, Deputy Commissioner (CT) having office at No.219, 2nd floor, No.32, Integrated Commercial Taxes Building, Elephant gate Bridge Road, Chennai-600 003 2. Assistant Commissioner (ST)(FAC) Tondiarpet Assessment Circle, having office at No.219, 2nd floor, No.32, Integrated Commercial Taxes Building, Elephant gate Bridge Road, Chennai-600 003 https://www.mhc.tn.gov.in/judis WP No. 23680 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23680 of 2026 02-07-2026 https://www.mhc.tn.gov.in/judis