CMP No. 16358 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MRS.JUSTICE N. MALA CMP No. 16358 of 2026 AND WA NO. 907 OF 2026 Era Cell Private Limited Represented by its Director, Mrs. Molly Rafi, Having correspondence address at Gabriels, 39/189, Bhatt Road, West Hill, Kozhikode-673005, Kerala. ..Appellant(s) Vs 1. The Assistant Commissioner Of GST and Central Excise Poonamalle Division, R40, A-1, 100 Feet Road, Magappair (East), Chennai - 600 037. 2. The Deputy Commissioner of GST and Central Excise TRC Section, Chennai South Commissionerate, Newry Towers, No.2054-I, II Avenue, Anna Nagar, Chennai - 600 040. ..Respondent(s) WA No. 907 of 2026 Era Cell Private Limited ..Appellant(s) Vs https://www.mhc.tn.gov.in/judis CMP No. 16358 of 2026 __________ Page2 of 6 1. The Assistant Commissioner Of GST and Central Excise 2. The Deputy Commissioner of GST Central Excise TRC Section Chennai South Commissionerate, Newry Towers, No. 2054-I, II Avenue, Anna Nagar, Chennai 600 040 ..Respondent(s) CMP No. 16358 of 2026 To extend the time fixed, in the order dated 20.04.2026 passed in Writ Appeal No.907/2026, to deposit the amount of Rs.15,00,000/- (Rupess fifteen laksh only) by further period of six weeks and pass any such orders it deems fit and thus render justice. WA No. 907 of 2026 To allow the writ appeal by setting aside the impugned order dated 27.01.2026 in WP No. 833 of 2026 passed by the Honble High Court. CMP No. 16358 of 2026 For Appellant(s): Hari Radhakrishnan N.Ahilandeeswari R.Devika. Sweetha. R.S. Punnagai.M Madan.G Mohamed Uvaisullah Muhsin.A For Respondent(s): M/s Rajendran Raghavan, Special G.P. Takes Notice For Respts Vide C/o Dated 20/04/2026 In Wa 907/2026 https://www.mhc.tn.gov.in/judis CMP No. 16358 of 2026 __________ Page3 of 6 Order (Order of the Court was made by Dr.G.Jayachandran J.) (1) By order dated 20.04.2026, the Writ Appeal filed by the petitioner herein, was disposed of granting time till 30.05.2026, to deposit a sum of Rs.25 lakhs to revive the right of appeal. (2) The learned counsel for the petitioner/appellant submitted that the petitioner, to show its bona fide, deposited a sum of Rs.6 lakhs on 05.06.2026 and also deposited the balance amount in two instalments, however with a delay of nearly 40 days, in the following manner:- Rs.4,00,000/- on 10.06.2026 Rs.15,00,000/- on 07.07.2026 (3) Proof of payment is produced before this Court and a copy has also been given to the learned Standing counsel for the respondent, who on verification, confirmed the payment of the total sum of Rs.25 lakhs. (4) Though there was a delay of nearly 40 days in complying with the conditional order dated 20.04.2026, the condition has been complied with by the petitioner/appellant. Hence, the delay is condoned. The order of the learned Single Judge is affirmed and the respondents are directed to https://www.mhc.tn.gov.in/judis CMP No. 16358 of 2026 __________ Page4 of 6 proceed further in accordance with law, after affording an opportunity to the assessee. (5) In fine, the petition seeking extension of time, is closed. (G.J.,J.) (N.M.,J.) 15-07-2026 AP https://www.mhc.tn.gov.in/judis CMP No. 16358 of 2026 __________ Page5 of 6 To 1. The Assistant Commissioner Of GST and Central Excise Poonamalle Division, R40, A-1, 100 Feet Road, Magappair (East), Chennai - 600 037. 2. The Deputy Commissioner of GST and Central Excise TRC Section, Chennai South Commissionerate, Newry Towers, No.2054-I, II Avenue, Anna Nagar, Chennai - 600 040. https://www.mhc.tn.gov.in/judis CMP No. 16358 of 2026 __________ Page6 of 6 DR.G.JAYACHANDRAN J. AND N.MALA J. AP CMP No. 16358 of 2026 AND WA NO. 907 OF 2026 15-07-2026 https://www.mhc.tn.gov.in/judis