The Oriental Insurance Company Limited v. Deputy Commissioner St

ORDER An appellate order dated 12.01.2026 rejecting the petitioner's appeal for non-prosecution is challenged in this writ petition.

¶2Adverting to the additional submissions made by the petitioner on

10.12.2025, learned counsel for the petitioner submits that the petitioner attended one of the hearings and made these submissions. He adds that said submissions and the appeal were not considered and disposed of on merits.

3.Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondents.

¶4The record shows that the appeal was lodged within the condonable period. The petitioner has also filed additional submissions and documents in support of the appeal. On perusal of the operative paragraphs of the impugned order, it is clear that the merits of the appeal were not examined and that the Page3 of 4 appeal was rejected solely on the ground of non-appearance. Therefore, the impugned order is unsustainable and is hereby set aside. As a consequence, the appeal is restored on the file of the appellate authority for consideration and disposal on merits after providing a reasonable opportunity to the petitioner.

5.The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 14-07-2026 Index : Yes/No KJ To

¶1Deputy Commissioner (ST) Appeals Chennai North, PAPJM Main Building, 2nd Floor, Greams Road, Chennai-600 006.

¶2Assistant Commissioner (ST) Loansquare Assessment Circle, Integrated Commercial Tax Building, No. 32, Elephant Gate Bridge Road, Chennai 600 003.

¶3Assistant Commissioner (ST) Royapuram Assessment Circle, Integrated Commercial Tax Building, No. 32, Elephant Gate Bridge Road, Chennai 600 003. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. KJ and WMP.Nos.27454 & 27455 of 2026 14-07-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.27454 & 27455 of 2026 The Oriental Insurance Company Limited Represented by its Authorized Signatory, Mr Pradeep Kumar A P V, No.4, 4, United India Life Building, Esplanade, Chennai, Tamil Nadu 600 108. ..Petitioner Vs 1. Deputy Commissioner (ST) Appeals Chennai North, PAPJM Main Building, 2nd Floor, Greams Road, Chennai-600 006. 2. Assistant Commissioner (ST) Loansquare Assessment Circle, Integrated Commercial Tax Building, No. 32, Elephant Gate Bridge Road, Chennai 600 003. 3. Assistant Commissioner (ST) Royapuram Assessment Circle, Integrated Commercial Tax Building, No. 32, Elephant Gate Bridge Road, Chennai 600 003. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the Impugned Order-in-Appeal No. APG/390/2025 dated 12.01.2026 along with Page2 of 4 Summary order in Form APL-04 bearing Ref. No. ZD330226041258M dated 05.02.2026 passed by the 1st Respondent, and to quash the same. For Petitioner: Mr. Raghavan Ramabadran For Respondents: Ms. G. Dhana Madhri Government Counsel (Tax)