IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 20.11.2025 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No. 44 673 of 2025 and WMP.Nos.4 9 841 & 4 9 843 of 2025 Bhawarlal Mittalal The Proprietor of MM Jewellery 123 Arcot Road, Virugambakkam Chennai 600 092 ….Petitioner Vs. 1.The Deputy Commissioner (CT) Office of the Deputy Commissioner-GST APPEAL CHENNAI-I No.1, Greams Road, Commercial Tax Offices Chennai 600 006 2. The Commercial Tax Officer -I Office of the Commercial Officer -I Saligramam Central I Chennai 600 093 . ..Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus to call for the records to the impugned order of the 1 st respondent, proceedings No.ARN#330625043222I, ____________ Page No. 1 of 6 https://www.mhc.tn.gov.in/judis dated 22.07.2025 and to quash the same and consequently direct the 1 st respondent to condone the delay of 47 days in filing appeal beyond statutory period and admit the appeal against proceedings in GSTN:33AALPM4520E1Z2/2020-2021. For Petitioner : Mr.N.Vijay Kumar For Respondents : Mr.V.Prashanth Kiran Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondents. 2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondents. 3. There is a partial delay in filing the appeal against the order dated 14.02.2025 passed by the 2 nd respondent. Therefore, the 1 st respondent on ____________ Page No. 2 of 6 https://www.mhc.tn.gov.in/judis 17.06.2025 issued provisional acknowledgement for submission of Form GST APL-01 in the name of the petitioner. 4. Under these circumstances, the office of the 1 st respondent has rejected the appeal on 22.07.2025. It is noticed that the petitioner has already pre- deposited 10% of the disputed tax. 5. Considering the fact that there is only a marginal delay in approaching the 1 st respondent, the appellate authority, the impugned order dated 22.07.2025 is quashed and the case is remitted back to the 1 st respondent to dispose of the appeal on merits without further reference to the aspect of limitation 6. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 20.11.2025 ____________ Page No. 3 of 6 https://www.mhc.tn.gov.in/judis Neutral Citation : Yes / No gv To: 1.The Deputy Commissioner (CT) Office of the Deputy Commissioner-GST APPEAL CHENNAI-I No.1, Greams Road, Commercial Tax Offices Chennai 600 006 2. The Commercial Tax Officer -I Office of the Commercial Officer -I Saligramam Central I Chennai 600 093 C.SARAVANAN.,J gv ____________ Page No. 4 of 6 https://www.mhc.tn.gov.in/judis W.P.No. 44 673 of 2025 and WMP.Nos.4 9 841 & 4 9 843 of 2025 ____________ Page No. 5 of 6 https://www.mhc.tn.gov.in/judis 20.11.2025 ____________ Page No. 6 of 6 https://www.mhc.tn.gov.in/judis