WP No. 22610 of 2026 __________ Page1 of 2 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22610 of 2026 and WMP.Nos.24522 & 24523 of 2026 Sigmavix Infra India Private Limited Represented by its Director, Mrs. Revathy Gajendran, W/o. Mr. Prabakaran Munirajulu, aged 34 years, No. 225, SIDCO Industrial Estate, Ambattur, Chennai - 600 098. ..Petitioner Vs 1. The Deputy Commissioner (CT) (Kancheepuram), PAPJM Building, Greams Road, Chennai 06. 2. The Deputy Commercial Tax Officer Pattarawakkam Assessment Circle, Office of the Deputy State Tax Officer, Room No. 427, 4th Floor, Integrated Commercial Taxes Building, T.S. No. 2, Government Farm Village, Nandanam, Chennai 600 035. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records pertaining to the appeal Rejection Order passed in Form GST APL 02 in Reference No. ZD330126221299K dated 30.01.2026 on the file of the 1st Respondent and quash the same and condone the delay in filing of appeal in Form APL 01 bearing Ref ARN. AD331125028257D dated 17.11.2025 thereby directing the 1st Respondent to adjudicate the issue on merits. https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis WP No. 22610 of 2026 __________ Page2 of 2 SENTHILKUMAR RAMAMOORTHY, J. KJ For Petitioner: Mr. I. Dinesh For Respondents: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER The present writ petition is directed against the rejection of the petitioner's appeal. A separate writ petition was filed challenging the adjudication order and such writ petition was disposed of by setting aside such order and remanding the matter. In view thereof, this writ petition has been rendered infructuous and dismissed for such reason without any order as to costs. Consequently, connected miscellaneous petitions are closed. 29-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Deputy Commissioner (CT) (Kancheepuram), PAPJM Building, Greams Road, Chennai 06. 2. The Deputy Commercial Tax Officer Pattarawakkam Assessment Circle, Office of the Deputy State Tax Officer, Room No. 427, 4th Floor, Integrated Commercial Taxes Building, T.S. No. 2, Government Farm Village, Nandanam, Chennai 600 035. WP No. 22610 of 2026 https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis