Era Cell Private Limited v. The Assistant Commissioner of Gst and Central Excise

Order (Order of the Court was made by Dr.G.Jayachandran J.)

(1) By order dated 20.04.2026, the Writ Appeal filed by the petitioner herein, was disposed of granting time till 30.05.2026, to deposit a sum of Rs.25 lakhs to revive the right of appeal.

(2) The learned counsel for the petitioner/appellant submitted that the petitioner, to show its bona fide, deposited a sum of Rs.6 lakhs on

05.06.2026 and also deposited the balance amount in two instalments, however with a delay of nearly 40 days, in the following manner:- Rs.4,00,000/- on

10.06.2026 Rs.15,00,000/- on

07.07.2026

(3) Proof of payment is produced before this Court and a copy has also been given to the learned Standing counsel for the respondent, who on verification, confirmed the payment of the total sum of Rs.25 lakhs.

(4) Though there was a delay of nearly 40 days in complying with the conditional order dated 20.04.2026, the condition has been complied with by the petitioner/appellant. Hence, the delay is condoned. The order of the learned Single Judge is affirmed and the respondents are directed to Page4 of 6 proceed further in accordance with law, after affording an opportunity to the assessee.

(5) In fine, the petition seeking extension of time, is closed. (G.J.,J.) (N.M.,J.) 15-07-2026 AP Page5 of 6 To Poonamalle Division, R40, A-1, 100 Feet Road, Magappair (East), Chennai - 600 037.

¶2The Deputy Commissioner of GST and Central TRC Section, Newry Towers, No.2054-I, Chennai - 600 040. CMPoNo.o16358oofo2026 DR.G.JAYACHANDRANoJ. AND N.MALAoJ. AP CMPoNo.o16358oofo2026 AND WAoNO.o907oOFo2026 15-07-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MRS.JUSTICE N. MALA AND WA NO. 907 OF 2026 Era Cell Private Limited Represented by its Director, Mrs. Molly Rafi, Having correspondence address at Gabriels, 39/189, Bhatt Road, West Hill, Kozhikode-673005, Kerala. ..Appellant(s) Vs Poonamalle Division, R40, A-1, 100 Feet Road, Magappair (East), Chennai - 600 037. 2. The Deputy Commissioner of GST and Central TRC Section, Newry Towers, No.2054-I, Chennai - 600 040. ..Respondent(s) WA No. 907 of 2026 Era Cell Private Limited ..Appellant(s) Vs Page2 of 6 2. The Deputy Commissioner of GST Central TRC Section Newry Towers, No. 2054-I, Chennai 600 040 ..Respondent(s) To extend the time fixed, in the order dated 20.04.2026 passed in Writ Appeal No.907/2026, to deposit the amount of Rs.15,00,000/- (Rupess fifteen laksh only) by further period of six weeks and pass any such orders it deems fit and thus render justice. WA No. 907 of 2026 To allow the writ appeal by setting aside the impugned order dated 27.01.2026 in WP No. 833 of 2026 passed by the Honble High Court. For Appellant(s): Hari Radhakrishnan N.Ahilandeeswari R.Devika. Sweetha. R.S. Punnagai.M Madan.G Mohamed Uvaisullah Muhsin.A For Respondent(s): M/s Rajendran Raghavan, Special G.P. Takes Notice For Respts Vide C/o Dated 20/04/2026 In Wa 907/2026 Page3 of 6