THE STATE OF TAMIL NADU vs TVL.ROYAL TRADING CENTRE,

T.C.No.67 of 2017 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MRS.JUSTICE N. MALA T.C.No.67 of 2017 The State Of Tamil Nadu, Rep. By the Joint Commissioner (CT), Chennai (East) Division, Chennai – 600 006. … Petitioner Vs. Tvl.Royal Trading Centre, No.185 Pycrafts Road, Chennai-14. … Respondent Prayer: Tax Case has been filed under Section 38 of the TNGST, Act, 1959, to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, dated 10.12.2012 and passed order in S.T.A.No.117/2010. For Petitioner: Mrs.G.Dhana Madhiri Government Advocate (Tax) For Respondent: Mr. B.Raveendran ORDER (Order of the Court was made by G.Jayachandran J.) The Tax Case has been filed by the State, being aggrieved by the order of the Tribunal dismissing the appeal on the ground of limitation, without considering the grounds of appeal and without assigning proper reasons for rejecting the appeal preferred by the State. ____________ Page Nos.1/7 https://www.mhc.tn.gov.in/judis ( Uploaded on: 01/07/2026 06:22:18 pm ) T.C.No.67 of 2017 2. The Learned Counsel appearing for the Department submitted that,