WP No. 40639 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-10-2025 CORAM THE HONOURABLE MR JUSTICE C. SARAVANAN WP Nos. 40639 & 40642 of 2025 and WMP NO. 45571 OF 2025 & WMP NO. 45568 OF 2025 1. M/s.Gajendran and Co.(33AAPFG4668R1ZH) Rep.by Its Managing Partner C.Nithyanantham, 9/157, Nanjegounden Pudur, Virugalpattipudur, Udumalpet- 642 120. Petitioner in both W.Ps(s) Vs 1. The Deputy Commissioner (ST) (GST Appeal) GST Appellate Authority- Erode, Integrated New Commercial Taxes Building, IIIrd Floor, S.F. No.400/1, 7, 8,46 Pudur B Village, Erode- 638 002. 2.The Assistant Commissioner ST Udumalpet North Assessment Circle, Chithrakudam, Kalpana Road, Udumalpet- 642 126. Respondents in both W.Ps(s) https://www.mhc.tn.gov.in/judis WP No. 40639 of 2025 WP No. 40639 of 2025 PRAYER Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, to call for the records of the First Respondent passed in proceedings Form GST APL-02 dated 24.03.2025 quash the same, and direct the First Respondent to admit the appeal. WP No. 40642 of 2025 PRAYER Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, call for the records of the 1st Respondent passed in proceedings Form GST APL-02 dated 23.03.2025 quash the same, and direct the first respondent to admit the appeal. For Petitioner(s): Mr.J.Madhusuthanan (in both W.Ps) For Respondent: Mr.V.Prashanth Kiran Government Advocate (in both W.Ps) COMMON ORDER With the consent of the learned counsel for the petitioner and the learned Government Advocate for the respondents, both the writ petitions are being disposed of at the time of admission by this common order. https://www.mhc.tn.gov.in/judis WP No. 40639 of 2025 2. In these writ petitions, the petitioner has challenged the orders passed by the 1 st respondent dated 24.03.2025 and 23.03.2025, whereby the respective appeals filed by the petitioner against the assessment orders dated 25.04.2024 and 29.08.2024 for the tax periods 2018-19 and 2019-20 have been rejected, as these appeals were filed beyond the limitation prescribed under Section 107 of the respective GST enactments. 3. It appears that the petitioner has only filed the appeals without an application for condonation of delay. There is a delay of 5 days and 20 days respectively, which are marginal. 4. Considering the same, there shall be a direction to the petitioner to file a formal application to condone the delay. 5. Accordingly, the impugned orders dated 24.03.2025 and 23.03.2025 are quashed and the 1 st respondent is directed to condone the delay, if such applications are filed. 6. Both the writ petitions are disposed of and the matters are remitted back to the 1 st respondent to dispose of the appeals on merits, subject to the https://www.mhc.tn.gov.in/judis WP No. 40639 of 2025 petitioner complying with the above stipulations. 7. However, there shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 30-10-2025 kak Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No To 1. The Deputy Commissioner (ST) (GST Appeal) GST Appellate Authority- Erode, Integrated New Commercial Taxes Building, IIIrd Floor, S.F. No.400/1, 7, 8,46 Pudur B Village, Erode- 638 002. 2.The Assistant Commissioner ST Udumalpet North Assessment Circle, Chithrakudam, Kalpana Road, Udumalpet- 642 126. https://www.mhc.tn.gov.in/judis WP No. 40639 of 2025 C.SARAVANAN, J. kak WP No. 40639 of 2025 AND WMP NO. 45571 OF 2025,WP NO. 40642 OF 2025,WMP NO. 45568 OF 2025 30-10-2025 https://www.mhc.tn.gov.in/judis