✦ High Court of India · 03 Jul 2025

Madrasdated High Court · 2025

Case Details High Court of India · 03 Jul 2025
Court
High Court of India
Decided
03 Jul 2025
Bench
ANITA SUMANTH J.ANDN.SENTHILKUMAR
Length
1,356 words

CMP No. 4802 of 2025Appellant(s)Vs1. M/s Indoshell Automotive Systems India Private LimitedOffice of the Deputy Commissioner ST Intelligence CoimbatoreRespondent(s)WA SR No. 25877 of 20251. The State Tax Officer Inspection VIIOffice of the Deputy Commissioner ST Intelligence CoimbatoreAppellant(s)Vs1. M/s Indoshell Automotive Systems India Private LimitedOffice of the Deputy Commissioner ST Intelligence CoimbatoreRespondent(s)CMP No. 9098 of 20251. The State Tax OfficerEnforcement Group IV Officer, Office Of the Deputy Commissioner (ST) Inspection Commercial Tax Complex Dr.Balasundram Road Coimbatore 641018Appellant(s)Vs1. Ms.Sri Varahiamman Steels Private https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025LtdRep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107Respondent(s)WA SR No. 14547 of 20251. The State Tax Officer Enforcement Group IV OfficerOffice Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road CoimbatoreAppellant(s)Vs1. M/s Sri Varahiamman Steels Private LtdOffice Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road CoimbatoreRespondent(s)CMP No. 4809 of 20251. The State Tax Officer, Inspection VIIOffice of the Deputy Commissioner (ST) (Intelligence), CoimbatoreAppellant(s)Vs1. M/s Indoshell Automative Systems India Private LimitedRep. by its Director Mr.Krishnaswamy Jagadeesan, A-9, SIDCO Industrial https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025Estate, Coimbatore 641 021.Respondent(s)WA SR No. 14538 of 20251. The State Officer Enforcement Group IVOfficer Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road CoimbatoreAppellant(s)Vs1. M/s Sri Varahiamman Steels Private LtdOfficer Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road CoimbatoreRespondent(s)CMP No. 9099 of 20251. The State Tax OfficerEnforcement Group IV Officer, Office Of the Deputy Commissioner (ST) Inspection Commercial Tax Complex Dr.Balasundram Road Coimbatore 641018Appellant(s)Vs1. Ms.Sri Varahiamman Steels Private LtdRep by its Managing Director, 19/1, https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107Respondent(s)CMP No. 9105 of 20251. The State Tax OfficerEnforcement Group IV Officer, Office Of the Deputy Commissioner (ST) Inspection Commercial Tax Complex Dr.Balasundram Road Coimbatore 641018Appellant(s)Vs1. Ms.Sri Varahiamman Steels Private LtdRep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107Respondent(s)WA SR No. 14550 of 20251. The State Tax Officer Enforcement Group IVOffice of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundaram Road CoimbatoreAppellant(s)Vs1. M/s Sri Varahiamman Steels Private Limited https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025Office of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundaram Road CoimbatoreRespondent(s)CMP No. 9106 of 20251. The State Tax OfficerEnforcement Group IV Officer, Office Of the Deputy Commissioner (ST) Inspection Commercial Tax Complex Dr.Balasundram Road Coimbatore 641018Appellant(s)Vs1. Ms.Sri Varahiamman Steels Private LtdRep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107Respondent(s)CMP No. 4802 of 2025PRAYERTo condone the delay of 39 days in filing the Writ Appeal ATN20240011004C202400064 of 2024 of this Honble CourtWA SR No. 25854 of 2025PRAYERTo set aside the WP OrderWA SR No. 25877 of 2025PRAYER https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025To set aside the WP OrderCMP No. 9098 of 2025PRAYERTo condone the delay of 39 days in filing the WA SR 14547 / 2025WA SR No. 14547 of 2025PRAYERTo set aside the WP OrderCMP No. 4809 of 2025PRAYERTo condone the delay of 39 days in filing the Writ Appeal ATN20240011004C202400065 of 2024 of this Honble CourtWA SR No. 14538 of 2025PRAYERTo set aside the WP OrderCMP No. 9099 of 2025PRAYERTo condone the delay of 39 days in filing the WA SR 14538 / 2025CMP No. 9105 of 2025PRAYERTo dispense with the production of the certified copy of Common order in WP order No. 30613 of 2019WA SR No. 14550 of 2025PRAYERTo set aside the WP OrderCMP No. 9106 of 2025PRAYERTo condone the delay of 39 days in filing the WA SR 14550 / 2025CMP No. 4802 of 2025 https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025For Appellant(s):Mr. C. Harsha Raj, Special Government Pleader (taxes), For PetitionerFor Respondent(s):No Appearance For RespondentCOMMON ORDER(Order of the Court was made by Anita Sumanth J.)CMP Nos.4802, 9098, 4809, 9099 and 9106 of 2025 have been filed seeking condonation of delay of 39 days in filing the Writ Appeals. 2. The affidavits accompanying the delay condonation petitions do not contain even a whisper of an explanation as to why the delay has been occasioned. Hence, we are not in a position to appreciate why the delay should be condoned at all. 3. Mr.C.Harsha Raj, learned Special Government Pleader who appears for the State would plead that the interests of the revenue should be taken into account that should not suffer on account of poor drafting. 4. We have noted in several cases that the delay condonation petitions are bereft of even primary details and contain no explanation whatsoever for the delay. The Court cannot be taken for granted in such a blatant fashion. 5. Taking into account the plea of the counsel, we condone the delay https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025putting the petitioner to terms. Upon the petitioner remitting a sum of Rs.10,000/- per petition to the High Court Legal Services Committee within a period of one (1) week from today, the delay of 39 days in filing the Writ Appeals are condoned and CMP Nos.4802, 9098, 4809, 9099 and 9106 of 2025 are ordered. 6. Upon compliance of the aforesaid terms, the Registry is directed to number the Writ Appeals, if they are otherwise in order, and list the same for admission. It is made clear that in the event of non-compliance, CMP Nos.4802, 9098, 4809, 9099 and 9106 of 2025 will stand automatically dismissed without further reference to the Court.7. CMP No.9105 of 2025 filed seeking to dispense with the production of certified copy of common order dated 11.03.2024 passed in W.P.Nos.34792 of 2019 etc. batch is ordered.(ANITA SUMANTH J.)(N.SENTHILKUMAR J.)sl03-07-2025 https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025CMP No. 4802 of 2025To1.M/s Indoshell Automative Systems India Private LimitedRep. by its Director Mr.Krishnaswamy Jagadeesan, A-9, SIDCO Industrial Estate, Coimbatore 641 021.WA SR No. 25854 of 2025To1.M/s Indoshell Automotive Systems India Private LimitedOffice of the Deputy Commissioner ST Intelligence CoimbatoreWA SR No. 25877 of 2025To1.M/s Indoshell Automotive Systems India Private LimitedOffice of the Deputy Commissioner ST Intelligence CoimbatoreCMP No. 9098 of 2025To1.Ms.Sri Varahiamman Steels Private Ltd https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025Rep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107WA SR No. 14547 of 2025To1.M/s Sri Varahiamman Steels Private LtdOffice Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road CoimbatoreCMP No. 4809 of 2025To1.M/s Indoshell Automative Systems India Private LimitedRep. by its Director Mr.Krishnaswamy Jagadeesan, A-9, SIDCO Industrial Estate, Coimbatore 641 021.WA SR No. 14538 of 2025To1.M/s Sri Varahiamman Steels Private LtdOfficer Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025CoimbatoreCMP No. 9099 of 2025To1.Ms.Sri Varahiamman Steels Private LtdRep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107CMP No. 9105 of 2025To1.Ms.Sri Varahiamman Steels Private LtdRep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107WA SR No. 14550 of 2025To1.M/s Sri Varahiamman Steels Private LimitedOffice of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundaram Road Coimbatore https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025CMP No. 9106 of 2025To1.Ms.Sri Varahiamman Steels Private LtdRep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107 https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025ANITA SUMANTH J.ANDN.SENTHILKUMAR J.slCMP No. 4802 of 2025AND WA SR NO. 25854 OF 2025,WA SR NO. 25877 OF 2025,CMP NO. 9098 OF 2025,WA SR NO. 14547 OF 2025,CMP NO. 4809 OF 2025,WA SR NO. 14538 OF 2025,CMP NO. 9099 OF 2025,CMP NO. 9105 OF 2025,WA SR NO. 14550 OF 2025,CMP NO. 9106 OF 202503-07-2025

CMP No. 4802 of 2025Appellant(s)Vs1. M/s Indoshell Automotive Systems India Private LimitedOffice of the Deputy Commissioner ST Intelligence CoimbatoreRespondent(s)WA SR No. 25877 of 20251. The State Tax Officer Inspection VIIOffice of the Deputy Commissioner ST Intelligence CoimbatoreAppellant(s)Vs1. M/s Indoshell Automotive Systems India Private LimitedOffice of the Deputy Commissioner ST Intelligence CoimbatoreRespondent(s)CMP No. 9098 of 20251. The State Tax OfficerEnforcement Group IV Officer, Office Of the Deputy Commissioner (ST) Inspection Commercial Tax Complex Dr.Balasundram Road Coimbatore 641018Appellant(s)Vs1. Ms.Sri Varahiamman Steels Private https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025LtdRep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107Respondent(s)WA SR No. 14547 of 20251. The State Tax Officer Enforcement Group IV OfficerOffice Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road CoimbatoreAppellant(s)Vs1. M/s Sri Varahiamman Steels Private LtdOffice Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road CoimbatoreRespondent(s)CMP No. 4809 of 20251. The State Tax Officer, Inspection VIIOffice of the Deputy Commissioner (ST) (Intelligence), CoimbatoreAppellant(s)Vs1. M/s Indoshell Automative Systems India Private LimitedRep. by its Director Mr.Krishnaswamy Jagadeesan, A-9, SIDCO Industrial https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025Estate, Coimbatore 641 021.Respondent(s)WA SR No. 14538 of 20251. The State Officer Enforcement Group IVOfficer Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road CoimbatoreAppellant(s)Vs1. M/s Sri Varahiamman Steels Private LtdOfficer Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road CoimbatoreRespondent(s)CMP No. 9099 of 20251. The State Tax OfficerEnforcement Group IV Officer, Office Of the Deputy Commissioner (ST) Inspection Commercial Tax Complex Dr.Balasundram Road Coimbatore 641018Appellant(s)Vs1. Ms.Sri Varahiamman Steels Private LtdRep by its Managing Director, 19/1, https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107Respondent(s)CMP No. 9105 of 20251. The State Tax OfficerEnforcement Group IV Officer, Office Of the Deputy Commissioner (ST) Inspection Commercial Tax Complex Dr.Balasundram Road Coimbatore 641018Appellant(s)Vs1. Ms.Sri Varahiamman Steels Private LtdRep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107Respondent(s)WA SR No. 14550 of 20251. The State Tax Officer Enforcement Group IVOffice of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundaram Road CoimbatoreAppellant(s)Vs1. M/s Sri Varahiamman Steels Private Limited https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025Office of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundaram Road CoimbatoreRespondent(s)CMP No. 9106 of 20251. The State Tax OfficerEnforcement Group IV Officer, Office Of the Deputy Commissioner (ST) Inspection Commercial Tax Complex Dr.Balasundram Road Coimbatore 641018Appellant(s)Vs1. Ms.Sri Varahiamman Steels Private LtdRep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107Respondent(s)CMP No. 4802 of 2025PRAYERTo condone the delay of 39 days in filing the Writ Appeal ATN20240011004C202400064 of 2024 of this Honble CourtWA SR No. 25854 of 2025PRAYERTo set aside the WP OrderWA SR No. 25877 of 2025PRAYER https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025To set aside the WP OrderCMP No. 9098 of 2025PRAYERTo condone the delay of 39 days in filing the WA SR 14547 / 2025WA SR No. 14547 of 2025PRAYERTo set aside the WP OrderCMP No. 4809 of 2025PRAYERTo condone the delay of 39 days in filing the Writ Appeal ATN20240011004C202400065 of 2024 of this Honble CourtWA SR No. 14538 of 2025PRAYERTo set aside the WP OrderCMP No. 9099 of 2025PRAYERTo condone the delay of 39 days in filing the WA SR 14538 / 2025CMP No. 9105 of 2025PRAYERTo dispense with the production of the certified copy of Common order in WP order No. 30613 of 2019WA SR No. 14550 of 2025PRAYERTo set aside the WP OrderCMP No. 9106 of 2025PRAYERTo condone the delay of 39 days in filing the WA SR 14550 / 2025CMP No. 4802 of 2025 https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025For Appellant(s):Mr. C. Harsha Raj, Special Government Pleader (taxes), For PetitionerFor Respondent(s):No Appearance For RespondentCOMMON ORDER(Order of the Court was made by Anita Sumanth J.)CMP Nos.4802, 9098, 4809, 9099 and 9106 of 2025 have been filed seeking condonation of delay of 39 days in filing the Writ Appeals. 2. The affidavits accompanying the delay condonation petitions do not contain even a whisper of an explanation as to why the delay has been occasioned. Hence, we are not in a position to appreciate why the delay should be condoned at all. 3. Mr.C.Harsha Raj, learned Special Government Pleader who appears for the State would plead that the interests of the revenue should be taken into account that should not suffer on account of poor drafting. 4. We have noted in several cases that the delay condonation petitions are bereft of even primary details and contain no explanation whatsoever for the delay. The Court cannot be taken for granted in such a blatant fashion. 5. Taking into account the plea of the counsel, we condone the delay https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025putting the petitioner to terms. Upon the petitioner remitting a sum of Rs.10,000/- per petition to the High Court Legal Services Committee within a period of one (1) week from today, the delay of 39 days in filing the Writ Appeals are condoned and CMP Nos.4802, 9098, 4809, 9099 and 9106 of 2025 are ordered. 6. Upon compliance of the aforesaid terms, the Registry is directed to number the Writ Appeals, if they are otherwise in order, and list the same for admission. It is made clear that in the event of non-compliance, CMP Nos.4802, 9098, 4809, 9099 and 9106 of 2025 will stand automatically dismissed without further reference to the Court.7. CMP No.9105 of 2025 filed seeking to dispense with the production of certified copy of common order dated 11.03.2024 passed in W.P.Nos.34792 of 2019 etc. batch is ordered.(ANITA SUMANTH J.)(N.SENTHILKUMAR J.)sl03-07-2025 https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025CMP No. 4802 of 2025To1.M/s Indoshell Automative Systems India Private LimitedRep. by its Director Mr.Krishnaswamy Jagadeesan, A-9, SIDCO Industrial Estate, Coimbatore 641 021.WA SR No. 25854 of 2025To1.M/s Indoshell Automotive Systems India Private LimitedOffice of the Deputy Commissioner ST Intelligence CoimbatoreWA SR No. 25877 of 2025To1.M/s Indoshell Automotive Systems India Private LimitedOffice of the Deputy Commissioner ST Intelligence CoimbatoreCMP No. 9098 of 2025To1.Ms.Sri Varahiamman Steels Private Ltd https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025Rep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107WA SR No. 14547 of 2025To1.M/s Sri Varahiamman Steels Private LtdOffice Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road CoimbatoreCMP No. 4809 of 2025To1.M/s Indoshell Automative Systems India Private LimitedRep. by its Director Mr.Krishnaswamy Jagadeesan, A-9, SIDCO Industrial Estate, Coimbatore 641 021.WA SR No. 14538 of 2025To1.M/s Sri Varahiamman Steels Private LtdOfficer Of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundram Road https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025CoimbatoreCMP No. 9099 of 2025To1.Ms.Sri Varahiamman Steels Private LtdRep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107CMP No. 9105 of 2025To1.Ms.Sri Varahiamman Steels Private LtdRep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107WA SR No. 14550 of 2025To1.M/s Sri Varahiamman Steels Private LimitedOffice of the Deputy Commissioner ST Inspection Commercial Tax Complex Dr Balasundaram Road Coimbatore https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025CMP No. 9106 of 2025To1.Ms.Sri Varahiamman Steels Private LtdRep by its Managing Director, 19/1, M.G. Chettipalayam Road, Ganesapuram Sarkar Samakulam, Coimbatore 641107 https://www.mhc.tn.gov.in/judis CMP No. 4802 of 2025ANITA SUMANTH J.ANDN.SENTHILKUMAR J.slCMP No. 4802 of 2025AND WA SR NO. 25854 OF 2025,WA SR NO. 25877 OF 2025,CMP NO. 9098 OF 2025,WA SR NO. 14547 OF 2025,CMP NO. 4809 OF 2025,WA SR NO. 14538 OF 2025,CMP NO. 9099 OF 2025,CMP NO. 9105 OF 2025,WA SR NO. 14550 OF 2025,CMP NO. 9106 OF 202503-07-2025

Find similar cases Start drafting free
This is the original judgment text as indexed from the source corpus. Always verify against the official court record before relying on it in a filing — you can do so on eCourts or the Supreme Court of India website. ← Search more judgments