WP No. 30816 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30816 of 2026 and W.M.P. Nos.33857 and 33860 of 2026 Muthukumar Sundaresan Proprietor of Sri Vinayaga Motors Plot No.2,3,4, Vasantham Nagar, Singanallur Road, Zamin Uthukuli post, Pollachi-642 004 ..Petitioner Vs 1. The Deputy Commissioner CT Commercial Taxes Buildings Dr.Balasundaram Road Coimbatore, Tamil Nadu -641 018 2. Deputy State Tax Officer-2 Pollachi (West) Assessment circle Coimbatore, Tamil Nadu ..Respondents Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorarified mandamus calling for the records in Reference No.ZD330925058773Z dated 04.09.2025 on the file of the 1st respondent relating to F.Y.2020-2021 and quash the same and consequently direct the 1st respondent to accept number and hear the appeal on merits and de freeze the bank account of the petitioner. For Petitioner: Mr.G.Lokeshwaran For Respondents: Mr.R.Sethu Prabakaran, Government Advocate (Tax) https://www.mhc.tn.gov.in/judis WP No. 30816 of 2026 __________ Page2 of 3 ORDER An original order dated 12.02.2025 was carried in appeal on 21.08.2025. Said appeal was rejected on the ground of delay. 2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice for the respondents. 3. Because the appeal was lodged beyond condonable period, there is no infirmity in the order rejecting the appeal. Therefore, by leaving it open to the petitioner to assail the order in original in accordance with law, this writ petition is disposed of. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 14.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi To 1. The Deputy Commissioner CT Commercial Taxes Buildings Dr.Balasundaram Road Coimbatore, Tamil Nadu -641 018 2. Deputy State Tax Officer-2 Pollachi (West) Assessment Circle Coimbatore, Tamil Nadu. https://www.mhc.tn.gov.in/judis WP No. 30816 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 30816 of 2026 14.08.2026 https://www.mhc.tn.gov.in/judis