Authority: High Court of Judicature at Madras
Order Date: 07-07-2026
Case Overview
- Petitioner: Miracle Cars India Pvt Ltd, represented by Director A. Selvaraj, Coimbatore.
- Respondent: Appellate Deputy Commissioner (Appeals), Commercial Taxes, Coimbatore.
- Three writ petitions (WP Nos. 24378, 24381, 24383 of 2026) filed under Article 226 seeking certiorari and mandamus to quash defect notices dated 30-03-2026 (reference Na.Ka.No.1085/2026/A3) and to compel acceptance of appeals against VAT orders dated 12-12-2025 under TIN 33311826140/2011-12, 2013-14, and 2014-15 respectively, filed under the Tamil Nadu VAT Act, 2006.
- Appeals were lodged on 23-03-2026, i.e., after the condonable period prescribed for filing appeals against the original orders.
- Government Counsel Ms. Amirta Poonkodi Dinakaran appeared for the Respondent; Justice Senthilkumaar Ramamoorthy presided.
Final Outcome
- The Court found the appeals were admittedly filed beyond the condonable period and therefore upheld the appellate orders rejecting the appeals.
- The writ petitions are disposed of; the Court grants leave to the petitioner to assail the original VAT orders but orders no costs against either party.
Topics: Tax Litigation, Limitation Period