Tvl. Gingee Agricultural Producers Co-operative Marketing Society Limited, Vs The Appellate Deputy Commissioner (Ct) — Madras HC (2026) — LawSathi Research

Tvl. Gingee Agricultural Producers Co-operative Marketing Society Limited, Vs The Appellate Deputy Commissioner (Ct) — Madras HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

Delay of 383 days and 356 days respectively in filing the above writ appeals condoned; both Civil Miscellaneous Petitions ordered with no costs.

Issue for consideration

Whether the delay of 383 days in filing the writ appeal should be condoned under Section 5 of the Limitation Act (C.M.P.No.7910 of 2026). +1 more

Court's answer

Considering the reasons stated in the petitioner's affidavits and the counters filed, the delay of 383 days in filing the writ appeal is condoned in the interest of justice; the petition is ordered with no costs.

Ratio / Principle

Considering the reasons stated in the petitioner's affidavits and the counters filed, the delay of 356 days in filing the writ appeal is condoned in the interest of justice; the petition is ordered with no costs.

Key takeaways

Because a Division Bench of this Court, in the case of the same petitioner, had passed a final order which was distinguished by the learned Single Judge, the issues in these cases require independent examination of the facts and law; this formed the stated basis for condoning the long delays in the interest of justice.ratio¶37

Detailed headnote1 paragraphs

Madras High Court (Division Bench of Dr. G. Jayachandran and N. Mala, JJ.; order delivered by G. Jayachandran, J.) allowed C.M.P.Nos.7910 and 6829 of 2026, filed under Section 5 of the Limitation Act by Tvl. Gingee Agricultural Producers Co-operative Marketing Society Limited, and condoned delays of 383 days and 356 days respectively in filing the associated writ appeals (W.A.SR.Nos.198707 and 198706 of 2025). The underlying matters concern alleged exemption under the Tamil Nadu Value Added Tax Act in respect of essential supply to PDS. Observing that a Division Bench of the same Court had earlier passed a final order in the case of the same petitioner which the learned Single Judge had distinguished, the Court held that the issues required independent examination of the facts and law and, in the interest of justice and after considering the affidavits and counters, condoned the delay. Petitions ordered; no costs.

C.M.P.No.7910 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11-06-2026

CORAM

THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MRS.JUSTICE N. MALA

C.M.P.No.7910 of 2026 and W.A.SR.No.198707 of 2025

C.M.P.No.7910 of 2026

Tvl. Gingee Agricultural Producers Co-operative Marketing Society Limited, Rep. by its General Manager (i/c) N.Desinghu, No.1, Subbu Street, Sirukadambur, Gingee-604 202.

..Petitioner

vs.

The Appellate Deputy Commissioner (CT), Cuddalore-607 001.

2.The State Tax Officer (ST), Gingee -604 202.

..Respondents

PRAYER:

Civil Miscellaneous Petition has been filed under Section 5 of the Limitation Act, to condone the delay of 383 days in filing of the above writ appeal in the circumstances of the case.

For Petitioner Mr.S. Rajasekar For Respondents Mr.L.Gokulraj, Govt. Counsel (Tax)

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

C.M.P.No.7910 of 2026

C.M.P.No.6829 of 2026

Tvl. Gingee Agricultural Producers Co-operative Marketing Society Limited, Rep. by its General Manager (i/c) N.Desinghu, No.1, Subbu Street, Sirukadambur, Gingee-604 202.

..Petitioner

vs.

The Appellate Deputy Commissioner (CT), Cuddalore-607 001.

2.The State Tax Officer (ST), Gingee -604 202.

..Respondents

PRAYER

Civil Miscellaneous Petition has been filed under Section 5 of the Limitation Act, to condone the delay of 356 days in filing of the above writ appeal in the circumstances of the case.

For Petitioner Mr.S. Rajasekar For Respondents Mr.L.Gokulraj, Govt. Counsel (Tax)

COMMON ORDER

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

The delay of 383 days and 356 days respectively in filing of the above

appeals is considered, in the light of the reasons stated in the affidavits by the petitioner and the counters filed.

These matters relate to the alleged exemption of Tamil Nadu Value

Added Tax Act in respect of essential supply to PDS. Since the Division Bench

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

C.M.P.No.7910 of 2026

of this Court in the case of the same petitioner had passed a final order which has been distinguished by the learned Single Judge, the issue in these cases need independent examination of the facts and law. Hence, in the interest of justice,

the delay of 383 days and 356 days respectively in filing the above appeals are

condoned. Accordingly, this Petitions are ordered. No costs.

(G.JAYACHANDRAN J.) (N.MALA J.) 11-06-2026

ari

To

1.The Appellate Deputy Commissioner (CT), Cuddalore-607 001.

2.The State Tax Officer(ST),

Gingee -604 202.

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

C.M.P.No.7910 of 2026

Dr.G.JAYACHANDRAN, J. AND N.MALA, J.

ari

C.M.P.Nos.7910 of 2026 and 6829 of 2026 in W.A.SR.Nos.198707 and 198706 of 2025

11-06-2026

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