M/S Bld Design Studio v. Union of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 30.03.2026 Coram: THE HONOURABLE Dr.JUSTICE G.JAYACHANDRAN and THE HONOURABLE MR.JUSTICE SHAMIM AHMED C.M.P.No.4893 of 2026 in W.A.S.R.No.205059 of 2025 and C.M.P.No.4895 of 2026 in W.A.S.R.No.205055 of 2025 --- M/s.BLD Design Studio, Rep. By its Proprietorship: Ramesh Tamilmani, No.21/4, 77/4, 31st Cross Street, Besant Nagar, Kamaraj Nagar, Chennai-600 090. .. Petitioner in both petitions Vs.

¶1Union of India, Rep. By the Secretary to Govt. of India, Ministry of Finance, New Delhi-110 001.

¶2The Director, Central Board of Indirect Taxes and Customs, 1st Floor Tower NBCC Plaza -1 Sector 5 Pushp Vihar, New Delhi-110 017.

¶3The State Tax Officer, Kotturpuram Assessment Circle, Integrated Commercial Taxes and Registration Department, Nandanam, Chennai-600 035. .. Respondents in both petitions

Civil Miscellaneous Petition No.4893 of 2026 is filed under Section 5 of the Limitation Act to condone the delay of 153 days in filing W.A.S.R.No.205059 of 2025 against the order dated 10.06.2025 made in W.P.No.20448 of 2025. Civil Miscellaneous Petition No.4895 of 2026 is filed under Section 5 of the Limitation Act to condone the delay of 153 days in filing W.A.S.R.No.205055 of 2025 against the order dated 10.06.2025 made in W.P.No.20519 of 2025. For petitioner in both petitions : Mr.K.Jeyachandran For respondents in both petitions: Mr.Rajendran Raghavan,

Senior Panel Counsel for RR-1 and 2

Mr.C.Harsha Raj, Special Govt. Pleader for R-3 COMMON ORDER (The Common Order of the Court was made by Dr.G.Jayachandran,J) These petitions are filed to condone the delay of 153 days in filing the respective Writ Appeals.

¶2The reasons for the delay in filing the respective Writ Appeals, have been explained in paragraphs 9 and 10 of the affidavits filed in support of these

petitions. It is also contended that due to wrong advise regarding limitation, the delay had occurred and hence, the appeals had been filed belatedly.

¶3Considering the reasons stated, the delay is condoned in both the cases, on payment of costs of Rs.5,000/- (Rupees five thousand only) in each of these cases in favour of the Tamil Nadu State Legal Services Authority, High Court Buildings, Chennai. On payment of such amount of costs, Registry is directed to number the appeals, if they are otherwise in order and list them "for admission" in the usual course. (Dr.G.J., J) (S.S.A., J)

30.03.2026 cs To

¶1Union of India, Rep. By the Secretary to Govt. of India, Ministry of Finance, New Delhi-110 001.

¶2The Director, Central Board of Indirect Taxes and Customs, 1st Floor Tower NBCC Plaza -1 Sector 5 Pushp Vihar, New Delhi-110 017.

¶3The State Tax Officer, Kotturpuram Assessment Circle, Integrated Commercial Taxes and Registration Department, Nandanam, Chennai-600 035.

Dr.G.Jayachandran, J and Shamim Ahmed, J cs C.M.P.No.4893 of 2026 in W.A.S.R.No.205059 of 2025 and C.M.P.No.4895 of 2026 in W.A.S.R.No.205055 of 2025

30.03.2026