WP No. 21050 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.21050 of 2026 and W.M.P.No.22744 of 2026 Tvl. Jaffer Ali stores Represented by its proprietor Mr.C.Amanullah No. 25, Balu Udayar street, Vandhavasi ..Petitioner(s) Vs Appellate Deputy Commissioner (ST) Vellore ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, praying for issuance of Writ of Mandamus, directing the Respondent to consider and dispose of the Rectification Petition dated 05.07.2023 filed under Section 84 of the TN VAT Act, 2006, against Order in Appeal No.553 of 2018 dated 16.03.2023. For Petitioner(s): Mr.Raghunandan Sriram For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) ORDER Asserting that rectification application dated 05.07.2023 was lodged in respect of Appellate order dated 16.03.2023, the petitioner approached this Court for a direction for the consideration and disposal thereof. 2.Mr.Amirta, learned Government Counsel, who appears for the https://www.mhc.tn.gov.in/judis WP No. 21050 of 2026 __________ Page2 of 4 respondent submits that such rectification application was not received by the respondent. She refers to the Tapal Register pertaining to the relevant period, i.e. July, 2023. 3.Under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, the time limit for rectification is six (6) years from the date of the relevant order. The petitioner seeks rectification of Appellate order dated 16.03.2023. Therefore, the petitioner is entitled to present an application for rectification even as on date. 4.Considering the aforesaid, this Writ Petition is disposed of on the following terms: a) the petitioner is permitted to submit a fresh rectification application within fifteen (15) days from the date of receipt of a copy of this order. b) the Appellate Authority is directed to receive and dispose of the same within three (3) months from the date of receipt thereof. No Costs. Consequently, connected miscellaneous petition is closed. 13-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 21050 of 2026 __________ Page3 of 4 To Appellate Deputy Commissioner (ST) Vellore https://www.mhc.tn.gov.in/judis WP No. 21050 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS W.P.No.21050 of 2026 and W.M.P.No.22744 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis