WP No. 26590 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-07-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ WP No. 26590 of 2026 and WMP.Nos.29093 & 29095 of 2026 1. Mohammed CH S/o.Beeran Ali, Choorakath (H), Thuvvur Post, Thuvvur – 679 327. 2. Sahabanath W/o.Mohammed CH, Choorakath (H), Thuvvur Post, Thuvvur - 679327. ..Petitioner(s) Vs 1. The Secretary to Government Commercial Taxes and Registration Department, Secretariat, Fort St.George, Chennai – 600 009. 2. The Arbitrator of Chits, Integrated Commercial Taxes and Registration Department, Nandanam, Chennai – 600 035. 3. Sree Gokulam Chit and Finance Company Private Limited, Represented by its Authorized Signatory, No.49, Arcot Road, Kodambakkam, Chennai - 600024. ..Respondent(s) PRAYER : Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records of the 1st respondent passed in Appeal No.7327863/G/2024 dated 17.02.2026 and to quash the same https://www.mhc.tn.gov.in/judis WP No. 26590 of 2026 __________ Page2 of 4 and consequently, direct the 1st respondent to re-hear and decide the Appeal on merits within a time frame fixed by this Hon'ble Court. For Petitioner(s): Mr.K.S.Jeyaganeshan For Respondent(s): Mr.J.V.Sakthi Baalakrishnan, for Govt. ORDER This Writ Petition has been filed challenging the impugned order passed by the first respondent in Appeal No.7327863/G/2024 dated 17.02.2026, whereby, the appeal filed against the order passed under Section 69 of the Chit Funds Act, 1982 dated 15.12.2022, was dismissed on the premise that the appellants therein / petitioners herein had not appeared despite repeated hearing. 2. Learned counsel for petitioners would submit that the last date of hearing was kept on 22.07.2025 and when the appellants therein were represented by junior counsel, he was not permitted to represent and hence, counsel on record immediately sent an e-mail stating that he was held up in the High Court. Therefore, requested for short adjournment. The grievance of the petitioners is that without even considering the above request, impugned order has been passed. 3. This Court finds that the appellate authority proceeded with passing the impugned order without considering the request made on behalf of the petitioners herein. Hence, this Court is inclined to remand the matter back to the Appellate Authority for fresh consideration. https://www.mhc.tn.gov.in/judis WP No. 26590 of 2026 __________ Page3 of 4 4. Learned Government Counsel for respondents would submit that if the matter is remanded back to the first respondent, he will consider the same and pass orders on merits. 5. Recording the same, this Writ Petition is disposed of and the matter is remanded back to the first respondent for fresh consideration and he is directed to dispose of the matter on merits, after affording an opportunity of hearing to the petitioner and any other interested parties. No costs. WMP.No.29093 of 2026 is ordered. WMP.No.29095 of 2026 is closed. 09-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No GSK https://www.mhc.tn.gov.in/judis WP No. 26590 of 2026 __________ Page4 of 4 MOHAMMED SHAFFIQ, J. GSK To 1. The Secretary To Government Commercial Taxes and Registration Department, Secretariat, Fort St.George, Chennai – 600 009. 2. The Arbitrator of Chits, Integrated Commercial Taxes and Registration Department, Nandanam, Chennai - 600035. 3. Sree Gokulam Chit and Finance Company Private Limited, Represented by its Authorized Signatory, No.49, Arcot Road, Kodambakkam, Chennai - 600024. WP No. 26590 of 2026 and WMP.Nos.29093 and 29095 of 2026 09-07-2026 https://www.mhc.tn.gov.in/judis