Dismissed¶24

The State of Tamilnadu v. Tvl. Rajapriya Agency

Madras HC17 Nov 2025CMP(MD)/9611/2025

Case brief

AI extract

What is this about?

Madras High Court, Madurai Bench; CMP(MD) No. 9611 of 2025 in TCR(MD) SR No. 74530 of 2019; condonation of delay; 2038 days delay; Tax Case Revision; Section 60 TNVAT Act 2006; Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Madurai; MTSA No.141 of 2018; order dated 08.04.2019; State of Tamilnadu Joint Commissioner (CT) Madurai Division; Tvl. Rajapriya Agency Karaikudi; affidavit reasons unsatisfactory; petition dismissed; connected TCR(MD)SR rejected; P.Velmurugan J.; L.Victoria Gowri J.; 17-11-2025.

What did the court decide?

The reasons assigned by the petitioner in the supporting affidavit for condoning the delay of 2038 days were not satisfactory; the petitioner had not given a valid explanation for the delay in representing the tax case revision. ¶23

The State of Tamilnadu Vs Tvl. Rajapriya Agency — Madras HC (2025) — LawSathi Research

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CMP(MD) NO. 9611 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 17-11-2025

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CORAM

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THE HONOURABLE MR JUSTICE P.VELMURUGAN

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AND

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THE HONOURABLE MRS JUSTICE L.VICTORIA GOWRI

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CMP(MD) NO. 9611 of 2025 IN

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TCR(MD) SR NO. 74530 OF 2019

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The State of Tamilnadu Represented by the Joint Commissioner (CT) Madurai Division Madurai.

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Petitioner(s)

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Tvl. Rajapriya Agency Karaikudi.

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Respondent(s)

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For Petitioner(s):

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Mr.R.Suresh Kumar Additional Government Pleader

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For Respondent(s):

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Mr.K.Srinivasan

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Prayer in C.M.P(MD)No.9611 of 2025: To Condone the delay of 2038 days in re presenting the tax case revision filed against the order dated 08.04.2019 made in MTSA No.141 of 2018 before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai and pass such further orders which deems so fit to the case and thus render justice.

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https://www.mhc.tn.gov.in/judis

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Prayer in T.C.R(MD)SR.No.74530 of 2019: Tax Case Revision filed under Section 60 of the TNVAT Act, 2006, to set aside the impugned orders passed by the Tamil Nadu Sales Tax Appellate (AB) Madurai Tribunal in MTSA No.141/2018, dated 08.04.2019 and restore the order of the assessing authority.

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ORDER

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(Order of the Court was made by the Hon'ble P.VELMURUGAN J. )

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This application has been filed to condone the delay of 2038 days in representing the tax case revision filed aginst the order dated 08.04.2019 made in MTSA No.141 of 2018 before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai.

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It is seen from the affidavit filed in support of the petition that the reasons assigned by the petitioner for condoning the delay of 2038 days is not satisfied and the petitioner has not given valid explanation for the delay of 2038 days in representing the tax case revision.

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Not being satisfied with the reasons stated in the accompanying affidavit, this petition is dismissed. Consequently, connected TCR(MD)SR.No.74530 of 2019 is also rejected.

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(P.VELMURUGAN J.) (L.VICTORIA GOWRI J.) 17-11-2025

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https://www.mhc.tn.gov.in/judis

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P.VELMURUGAN,J. AND L.VICTORIA GOWRI,J.

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CMP(MD) NO. 9611 of 2025 IN TCR(MD) SR NO. 74530 OF 2019

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17.11.2025