M/S.Edison Packwood v. The Deputy Commissioner (Ct)

ORDER An appellate order dated 29.06.2026 is assailed in this writ petition.

¶2Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondents.

¶3An order in original was issued ex parte in view of the non participation of the petitioner. The petitioner challenged such order by lodging a statutory appeal on 09.05.2026. Because the appeal was lodged beyond the condonable period, the appeal was rejected. I find no infirmity in the order of rejection of the appeal. While lodging the appeal, the petitioner made the 10% pre-deposit. On instructions, learned counsel for the petitioner agrees to remit an additional 15% as a condition for remand to the original authority. An endorsement to that effect has been made on the bundle. Page3 of 4

¶4Therefore, the order in original is set aside, by moulding the relief, and the matter is remanded to the original authority, subject to remittance of an additional 15% by the petitioner within thirty days from the date of receipt of a copy of this order. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of the additional 15% of the tax demand.

¶5The writ petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected writ miscellaneous petition is closed. 06-08-2026 Index: Yes/No Speaking/Non-speaking order RNA To

¶1The Deputy Commissioner (ct), Appellate Authority, Chennai South Commissionerate, State Tax Department, PAPJM building (Commercial tax Office) 3rd Floor, No.1, Greams Road, Thousand Lights, Chennai-600 006

¶2The Deputy State Tax Officer 2, Sholinganallur Assessment Circle, No.571, Integrated Buildings for Commercial Taxes and Registration Department (South Tower), Room No. 241, 2nd Floor, Nandanam, Chennai-600 035 Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.No.31954 of 2026 06-08-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.No.31954 of 2026 M/S.EDISON PACKWOOD GSTIN 33AACFE5226A1Z7 Rep. by its partner Mr.Suresh, Having its place of business at No. 1047, Burma Colony 2nd Street, Perungudi, Chennai-600 096 ..Petitioner(s) Vs 1. The Deputy Commissioner (ct) Appellate Authority, Chennai South Commissionerate, State Tax Department, PAPJM building (Commercial tax Office) 3rd Floor, No.1, Greams Road Thousand Lights, Chennai-600 006 2. The Deputy State Tax Officer 2, Sholinganallur Assessment Circle, No.571, Integrated Buildings for Commercial Taxes and Registration Department (South Tower), Room No. 241, 2nd Floor, Nandanam, Chennai-600 035 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the proceedings of the 1st respondent in Reference No.ZD3306262674249 dated 29.06.2026 rejecting the petitioners statutory appeal, quash the same, consequently direct the 1st respondent to entertain the Page2 of 4 statutory appeal filed by the Petitioner against Order-in-Original No.ZD331225098901B dated 06.12.2025 issued by 1st respondent and dispose of the same on merits in accordance with law, after affording an opportunity of personal hearing to the petitioner. For Petitioner(s): Mr.M.Naveen Sabari For Respondent(s): Mr.R.Sethu Prabakaran, Government Advocate (Tax) **********