WA No. 755 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-03-2026 CORAM: THE HON'BLE Dr.JUSTICE G. JAYACHANDRAN AND THE HON'BLE MR.JUSTICE SHAMIM AHMED WA No. 755 of 2026 and C.M.P.No.7794 of 2026 --- Roop Rajat Exports Rep. by its Partner Ram Prakash Bera, 148/1B, Jagadevi, Jagadevipalayam, Krishnagiri-635 203. ..Appellant(s) Vs Assistant Commissioner, Krishnagiri-II Circle, Hosur, Tamil Nadu – 635 203. ..Respondent(s) Writ Appeal filed under Clause 15 of the Letters Patent, praying to set aside the order dated 15.07.2025 passed in W.P.No.25712 of 2025 by the learned Single Judge of this Court and thereby direct the Respondents to quash the Assessment order without any conditional order. For Appellant(s): M/s.Sanskar Samdaria For Respondent(s): Mr.T.N.C.Kaushik, Addl.G.P. https://www.mhc.tn.gov.in/judis WA No. 755 of 2026 __________ Page2 of 4 JUDGMENT (Judgment of the Court was delivered by Dr.G.Jayachandran J) The appellant/assessee, being aggrieved by the dismissal of the Writ Petition by the learned Single Judge, in seeking issuance of a Writ of Certiorari to quash the impugned demand order, is before this Court by way of this intra-Court Appeal. 2. The demand order is dated 18.07.2023, whereas, the Writ Petition is filed only in the year 2025. Hence, the learned Single Judge had dismissed the Writ Petition on the ground of laches. 3. Though we find no reason to entertain the present intra-Court appeal, since the appellant-assessee has failed to file the appeal as available in the Statute within time, has approached the Writ Court belatedly, without assigning any valid reason, and in order to give an opportunity to the appellant to contest the demand notice, we dispose of the present Writ Appeal by issuing the following direction: The appellant/assessee is directed to deposit the amount claimed in the impugned demand notice, within a period of 21 days from today, along with the appeal before the appellate authority, and on such compliance of https://www.mhc.tn.gov.in/judis WA No. 755 of 2026 __________ Page3 of 4 direction, the appeal may be entertained without insisting on the petition for condonation of delay and the appeal is directed to be disposed of on merits and in accordance with law, within 60 days thereof. There shall be no order as to costs. Consequently, C.M.P.No.7794 of 2026 is closed. (Dr.G.J.,J.) (S.S.A.,J.) 24.03.2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No cs To The Assistant Commissioner Krishnagiri-II Circle, Hosur, Tamil Nadu – 635 203. https://www.mhc.tn.gov.in/judis WA No. 755 of 2026 __________ Page4 of 4 Dr.G.JAYACHANDRAN, J. and SHAMIM AHMED, J. cs WA No. 755 of 2026 24.03.2026 https://www.mhc.tn.gov.in/judis