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M/s. Leeways Integrated Services Private Limited v. The Commissioner of GST

Limitation Act, S.5 – Condonation of delay – C.M.P.(MD) No.7166 of 2025 in W.A.(MD) SR No.32995 of 2025

Madras HC24 Feb 2026CMP(MD)/7166/2025

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What is this about?

Condonation of delay; Section 5 of Limitation Act; 258 days' delay; writ appeal W.A.(MD) SR No.32995 of 2025; impugned order dated 25.06.2024 in W.P.(MD) No.28108 of 2023; petitioner M/s.Leeways Integrated Services Private Limited; respondents include GST Commissioner/Superintendent Madurai, M/s.CALSEA Footwear, M/s.SAC Engine Components, M/s.Amway India Enterprises; Madurai Bench of Madras High Court; delay condoned; appeal to be numbered and posted for admission.

What did the court decide?

Delay of 258 days in filing the writ appeal condoned; Registry directed to number the writ appeal, if the papers are otherwise in order, and post the same for admission in the usual course. ¶28

M/s. Leeways Integrated Services Private Limited Vs The Commissioner of GST — Madras HC (2026) — LawSathi Research

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C.M.P.(MD) No.7166 of 2025

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 24.02.2026

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CORAM:

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THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN and THE HONOURABLE MR.JUSTICE K.K.RAMAKRISHNAN

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C.M.P.(MD) No.7166 of 2025 in

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W.A.(MD) SR No.32995 of 2025

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M/s.Leeways Integrated Services Private Limited rep.by through its Director A.Jagadesh, S/o.Arokiadass No.39/40, APR Nagar Phase-II, Podasapatti Thirumuhoor Road Madurai-625 107 ... Petitioner

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-vs-

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1.The Commissioner of GST CR Building, Bibikulam Madurai-625 002 2.The Superintendent Madurai North East Range Madurai Division-II GST and Central Excise Commissionerate No.2, V.P.Rathinasamy Nadar Road Bibikulam, Madurai-625 002

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

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C.M.P.(MD) No.7166 of 2025

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3.M/s.CALSEA Footwear

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Private Limited Mukundarayapuram (Post) Sipcot, Ranipet District

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4.M/s.SAC Engine Components Private Limited Sipcot Industrial Complex Gummidipoondi Thiruvallur District

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5.M/s.Amway India Enterprises Private Limited Nilakottai Taluk Dindigul District

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... Respondents

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PRAYER: Petition filed under Section 5 of Limitation Act to condone the delay of 258 days in filing the above writ appeal as against the order dated 25.06.2024, passed in W.P.(MD) No.28108 of 2023.

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For Petitioner : Mr.R.Aravindan For Respondents : Mr.N.Dilip Kumar for R1 & R2 No appearance for R3 & R4 Mr.S.Karunakar for R5

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O R D E R [Order of the Court was made by DR.G.JAYACHANDRAN, J.]

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This civil miscellaneous petition has been filed seeking to condone the delay of 258 days in the filing the above writ appeal.

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

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C.M.P.(MD) No.7166 of 2025

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2. This Court ordered notice to the respondents on 28.04.2025 and the respondents 1 & 2 have entered appearance on 20.08.2025 and the

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fifth respondent has entered appearance on 25.08.2025. Though the respondents 3 & 4 have been served with notice and their names have been printed in the cause list, they have not appeared either in person or through their counsel. Further, till date, the respondents have not filed their counter affidavit. Hence, we are inclined to condone the delay.

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3. Accordingly, this civil miscellaneous petition is allowed and the delay of 258 days in filing the above writ appeal is condoned.

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4. Registry is directed to number the writ appeal, if the papers are otherwise in order, and post the same for admission in the usual course.

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[G.J., J.] [K.K.R.K., J.] 24.02.2026

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NCC : Yes / No Index : Yes / No Internet : Yes / No

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krk

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