C.M.P.No.2836 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-03-2026 CORAM THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MR.JUSTICE SHAMIM AHMED C.M.P.No.2836 of 2026 in W.A.SR.No.205042 OF 2025 BLD Design Studio, Rep. by its Partner T.Ramesh, No. 21/4, 77/4, 31st Cross Street, Besant Nagar, Kamaraj Nagar, Chennai-90. … Appellant Vs. 1. Union of India, Rep. by the Secretary to Govt. of India, Ministry of Finance, New Delhi – 110 001. 2.The Director, Central Board of Indirect Taxes and Customs, 1st Floor Tower NBCC Plaza-1Sector 5, Pushp Vihar, New Delhi-110 017. 3.The State Tax Officer, Kottupuram Assessment Circle, Integrated Commercial Taxes and Registration Dept., Nandanam, Chennai-35. ... Respondents Prayer: Civil Miscellaneous Petition filed under Section 5 of Limitation Act, to Condone the delay of 157 days in filing the WA.SR.No. 205042 of 2025 against the order dated 10-06-2025 made in W.P.No.20514 of 2025. Page Nos.1/4 https://www.mhc.tn.gov.in/judis C.M.P.No.2836 of 2026 For Appellant: Mr.K.Jayachandran For Respondents: M/s.Sai Srujan Senior Panel Counsel, for R1 & R2. M/s.C.Harsha Raj, for R3 Special Government Pleader (Taxes) O R D E R (Order of the Court was made by G.Jayachandran, J.) The delay of 157 days in filing W.A.SR No.205042 of 2025 against the order dated 10.06.2025 made in W.P. No.20514 of 2025 stands condoned. (Dr. G.JAYACHANDRAN, J.) & (SHAMIM AHMED, J.) 13-03-2026 Index :Yes/No Neutral Citation :Yes/No. Note: Registry is directed to number the appeal, if it is otherwise in order. Page Nos.2/4 https://www.mhc.tn.gov.in/judis C.M.P.No.2836 of 2026 To, 1. The Secretary to Govt. of India, Union of India, Ministry of Finance, New Delhi – 110 001. 2.The Director Central Board of Indirect Taxes and Customs, 1st Floor Tower NBCC Plaza-1 Sector 5, Pushp Vihar, New Delhi-110 017. 3.The State Tax Officer, Kottupuram Assessment Circle, Integrated Commercial Taxes and Registration Dept., Nandanam, Chennai-35. Page Nos.3/4 https://www.mhc.tn.gov.in/judis C.M.P.No.2836 of 2026 Dr. G.JAYACHANDRAN, J. AND SHAMIM AHMED, J. bsm C.M.P.No.2836 of 2026 in WA.SR.No.205042 of 2025 13-03-2026 Page Nos.4/4 https://www.mhc.tn.gov.in/judis