Paharpur Cooling Towers Ltd. v. The Assistant Commissioner (St)
Tamil Nadu Value Added Tax – Condonation of delay
Case brief
What is this about?
Madras High Court allowed C.M.P.No.8751 of 2026 filed by Paharpur Cooling Towers Ltd. (represented by its Authorized Signatory Manikandan Sivakumar) under Section 60(1) of the Tamil Nadu Value Added Tax Act, 2006, condoning a 19-day delay in filing T.C.SR.No.213853 of 2025 against the Assistant Commissioner (ST), Salem Rural Assessment Circle, who raised no objection. Order dated 11-06-2026 by G. Jayachandran, J. (bench: G. Jayachandran, J. and N. Mala, J.); Registry directed to number the appeal if otherwise in order. No precedent discussed, no costs or amounts awarded.
What did the court decide?
Delay of 19 days in filing T.C.SR.No.213853 of 2025 condoned; petition ordered; Registry directed to number the appeal if it is otherwise in order. ¶24