S Sankar Vs the Superintendent Range I — Writ and Judicial Review | Madras HC (2026)

S Sankar Vs the Superintendent Range I — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Liberty to the petitioner to pursue an alternate remedy before the Appellate Commissioner against the impugned order dated 29.12.2025; direction that if such an appeal is filed, the Appellate Authority shall consider and pass appropriate orders on merits without further reference to the limitation (which expired on 28.03.2026); connected Writ Miscellaneous Petitions (WMP.Nos.14378 and 14379 of 2026) closed; no costs.

Issue for consideration

Whether the petitioner may be permitted to pursue the alternate remedy of an appeal before the Appellate Commissioner against the impugned order dated 29.12.2025 in lieu of pressing the writ challenge under Article 226.

Court's answer

Recording counsel's submissions, liberty was given to the petitioner to pursue an alternate remedy before the Appellate Commissioner.

Ratio / Principle

In case such an appeal is filed by the petitioner, the Appellate Authority shall consider and pass appropriate orders on merits without further reference to the limitation, although the limitation expired on 28.03.2026.

Key takeaways

The Writ Petition stands disposed of with the above observations, and the connected Writ Miscellaneous Petitions are closed, with no costs.ratio¶26

Detailed headnote1 paragraphs

Madras High Court (C. Saravanan, J.; decided 09-04-2026) disposed WP No.13122 of 2026 (with WMP.Nos.14378 and 14379 of 2026) filed by S Sankar, Proprietor of M/s. S. Nithish and Co., under Article 226 of the Constitution of India seeking a writ of Certiorari to quash an impugned order passed under section 74 for the year 2018-2019 in Reference No.ZD3312254281110 dated 29.12.2025 issued by the respondent, The Superintendent, Range I, Thiru-vi-ka Nagar Division, Chennai North. Recording counsel's submission that the limitation for filing an appeal before the Appellate Commissioner would expire on 28.03.2026, the court granted the petitioner liberty to pursue the alternate appellate remedy and directed that if such an appeal is filed, the Appellate Authority shall consider and pass appropriate orders on merits without further reference to the limitation although it had expired on 28.03.2026. The writ petition stood disposed of with these observations, the connected miscellaneous petitions were closed, and no costs were imposed. No precedent was cited and the order is a single-judge, non-speaking disposition routing the matter to the appellate tier.

WP No. 13122 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09-04-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN

WP Nos. 13122 of 2026 WMP.Nos.14378 and 14379 of 2026

S Sankar

Proprietor of M/S. S. NITHISH AND CO, No. 33/ 22, RAJAJI NAGAR VILLIVAKKAM , Chennai , Tamil Nadu 600049

..Petitioner(s)

Vs

The Superintendent Range I Thiru-vi-ka Nagar Division chennai North Newry Towers, First floor, No.2054-1 12th Main Road, Anna Nagar, Chennai-40

..Respondent(s)

Prayer” This Writ Petition is filed under Article 226 of the Constitution of India to issue a writ of Certiorari calling for the records in reference in impugned order passed under section 74 for the year 2018-2019 in reference No.ZD3312254281110 dated 29.12.2025 quash the same

For Petitioner(s): R. Swarnavel R.Ramkumar S.Saratha V.Murugan J.U.Aakash A.Priyanka S.Sneha For Respondent(s): Mrs. Revathi Manivannan, Senior Standing Counsel

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WP No. 13122 of 2026

ORDER

Mr.R. Swarnavel, Senior Standing counsel takes notice on behalf of the Respondent.

2.The learned counsel for the petitioner submits that the petitioner may be given liberty to pursue an alternate remedy before the Appellate Commissioner against the impugned order by the respondent on 29.12.2025. He further submits that the limitation of filing the appeal will expire on 28.03.2026.

Recording the above submissions liberty is given by the petitioner to pursue an alternate remedy before the Appellate commissioner.

In case such an appeal is filed by the petitioner, the Appellate Authority shall consider and pass appropriate orders on merits without further reference to the limitation all though the limitation expired on 28.03.2026

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WP No. 13122 of 2026

This Writ Petition stands disposed of with the above observations. No

costs. Connected Writ Miscellaneous Petitions are closed.

09-04-2026

Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No

SMN

To.

The Superintendent Range I Thiru-vi-ka Nagar Division chennai North Newry Towers, First floor, No.2054-1 12th Main Road,Anna Nagar, Chennai-40.

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WP No. 13122 of 2026

C.SARAVANAN, J.

smn

WP Nos. 13122 of 2026 WMP.Nos.14378 and 14379 of 2026

09-04-2026

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