Allowed¶24

Bld Design Studio v. Union of India

Condonation of Delay – Section 5 of Limitation Act – C.M.P.No.2836 of 2026 in W.A.SR.No.205042 of 2025

Madras HC13 Mar 2026CMP/2836/2026

Download

Case brief

AI extract

What is this about?

Condonation of delay; 157 days; Section 5 of Limitation Act; C.M.P.No.2836 of 2026; W.A.SR.No.205042 of 2025; order dated 10-06-2025 in W.P.No.20514 of 2025; BLD Design Studio (Partner T.Ramesh); Union of India Ministry of Finance; Director Central Board of Indirect Taxes and Customs; State Tax Officer Kottupuram Assessment Circle; Madras High Court Division Bench; Dr. G. Jayachandran J.; Shamim Ahmed J.; tax-related respondents; appeal to be numbered if otherwise in order.

What did the court decide?

Condonation of the 157-day delay in filing W.A.SR.No.205042 of 2025 against the order dated 10.06.2025 in W.P.No.20514 of 2025; Registry directed to number the appeal if otherwise in order. ¶24

Bld Design Studio Vs Union of India — Madras HC (2026) — LawSathi Research

¶1

C.M.P.No.2836 of 2026

¶2

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶3

DATED: 13-03-2026

¶4

CORAM

¶5

THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MR.JUSTICE SHAMIM AHMED

¶6

C.M.P.No.2836 of 2026

¶7

¶8

W.A.SR.No.205042 OF 2025

¶9

BLD Design Studio, Rep. by its Partner T.Ramesh, No. 21/4, 77/4, 31^st Cross Street, Besant Nagar, Kamaraj Nagar, Chennai-90.

¶10

… Appellant

¶11

Vs.

¶12

Union of India, Rep. by the Secretary to Govt. of India, Ministry of Finance, New Delhi – 110 001.

¶13

2.The Director,

¶14

Central Board of Indirect Taxes and Customs, 1^st Floor Tower NBCC Plaza-1Sector 5, Pushp Vihar, New Delhi-110 017.

¶15

3.The State Tax Officer, Kottupuram Assessment Circle, Integrated Commercial Taxes and Registration Dept., Nandanam, Chennai-35. ... Respondents

¶16

Prayer: Civil Miscellaneous Petition filed under Section 5 of Limitation Act, to Condone the delay of 157 days in filing the WA.SR.No. 205042 of 2025 against the order dated 10-06-2025 made in W.P.No.20514 of 2025.

¶17

Page Nos.1/4

¶18

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

¶19

C.M.P.No.2836 of 2026

¶20

For Appellant: Mr.K.Jayachandran For Respondents: M/s.Sai Srujan Senior Panel Counsel, for R1 & R2. M/s.C.Harsha Raj, for R3 Special Government Pleader (Taxes)

¶21

O R D E R

¶22

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

¶23

The delay of 157 days in filing W.A.SR No.205042 of 2025 against the

¶24

order dated 10.06.2025 made in W.P. No.20514 of 2025 stands condoned.

¶25

(Dr. G.JAYACHANDRAN, J.) & (SHAMIM AHMED, J.) 13-03-2026

¶26

Index :Yes/No Neutral Citation :Yes/No. Note: Registry is directed to number the appeal, if it is otherwise in order.