M/s.3F Industries Limited v. The Commissioner of commercial Taxes
WMP/2412/2026 · 2026-03-11
C Saravanan
Transfer Petitionbody2026
DailyLaw.ai
[ 2026 DAILYLAW 8861 (MAD) · dailylaw.ai ]
DailyLaw.ai
[ 2026 DAILYLAW 8861 (MAD) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
WMP No. 2412 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WMP No. 2412 of 2026 IN WP NO. 50024 OF 2025 M/s.3F Industries Limited Rep by its authorized representative Adarshila, No. 36,CP Ramaswamy Street Alwarpet, Chennai -600 018 ..Petitioner(s) Vs
1. The Commissioner of commercial Taxes 5th Floor, Ehilagam Building, Kamarajar Road, Chepauk, Chennai- 600 005
2. The Appellate Deputy Commissioner (ST) Chennai Appeals-1 PAPLJM Main Building, 2nd Floor,Greams Road,Chennai - 600 006.
3. The State Tax Officer( Gst) Egmore Asst Circle Chetpet Taluka Office Building,Chetpet,Chennai - 600 031. ..Respondent(s) To permit the petitioner to amend the cause title of the 3rd respondent as The Deputy Commercial Tax Officer, Egmore Asst Circle Chetpet Taluka Office Building,Chetpet,Chennai - 600 031. Instead of THE STATE TAX OFFICER( GST) Egmore Asst Circle Chetpet Taluka Office Building,Chetpet,Chennai - 600 031. For Petitioner(s): Mr. J.V.Niranjan For Respondent(s): Mrs. K. Vasanathamala, Government Advocate https://www.mhc.tn.gov.in/judis
WMP No. 2412 of 2026 __________ Page2 of 4 ORDER This Petition has been filed by the Petitioner seeking to amend the cause title in respect of the 3rd Respondent as:
“The Deputy Commercial Tax Officer, Egmore Asst. Circle Chetpet Taluka Office Building, Chetpet, Chennai - 600 031” instead of,
“The State Tax Officer, (GST), Egmore Asst. Circle Chetpet Taluka Office Building, Chetpet, Chennai - 600 031”.
2. Heard both sides.
3. Being satisfied with the reasons stated in the affidavit filed in support of this petition, the amendment petition is ordered as prayed for. 11-03-2026 (1/2) klt Note : Registry is directed to carry out the necessary amendments in the cause title and list the case after two weeks. https://www.mhc.tn.gov.in/judis
WMP No. 2412 of 2026 __________ Page3 of 4 To
1. The Commissioner of commercial Taxes 5th Floor, Ehilagam Building, Kamarajar Road, Chepauk, Chennai- 600 005
2. The Appellate Deputy Commissioner (ST) Chennai Appeals-1 PAPLJM Main Building, 2nd Floor, Greams Road,Chennai - 600 006.
3. The State Tax Officer( Gst) Egmore Asst Circle Chetpet Taluka Office Building,Chetpet, Chennai - 600 031. https://www.mhc.tn.gov.in/judis
WMP No. 2412 of 2026 __________ Page4 of 4 C.SARAVANAN, J. klt WMP No. 2412 of 2026 IN WP NO. 50024 OF 2025 11-03-2026 (1/2) https://www.mhc.tn.gov.in/judis