WP No. 20302 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-05-2026 CORAM THE HON'BLE MR JUSTICE G. R. SWAMINATHAN WP No. 20302 of 2026 and WMP Nos. 21760 to 21762 of 2026 AARA Life Sciences India Pvt Ltd., Represented by its Director, Mr.R. Udayakumar, 1st Floor, 96/2, 11th Street, Tatabad, Gandhipuram, Coimbatore- 641 012. ..Petitioner(s) Vs 1. The Deputy Commercial Tax Officer-2 Gandhipuram Assessment Circle, 4th floor, Dr.Balasundaram Road, Coimbatore-641 018. 2. The Deputy Commissioner GST Appeals, Coimbatore-I, Dr. Balasundaram Road, Commercial Taxes Building, Coimbatore - 641 018. ..Respondent(s) PRAYER – This Writ Petition is filed under Article 226 of the Constitution of India, seeking a Writ of Certiorarified Mandamus, calling for records of the 1st Respondent in respect of the impugned order no. ZD331225342864E dated 22.12.2025 and consequential rejection of Appeal in FORM GST APL- 02 bearing No.ZD330526033516I dated 06.05.2026 and quash the same as arbitrary, bad in law and consequently direct the respondents to hear the case on merits. For Petitioner(s): Mr.Saravana Kumar B For Respondent(s): Mrs.P.Selvi, Government Advocate https://www.mhc.tn.gov.in/judis WP No. 20302 of 2026 __________ Page2 of 4 O R D E R Heard both sides. 2.The petitioner’s appeal was dismissed by the appellate authority on the sole ground that it was time barred. It is seen that the delay was only 5 days. It is rather marginal. It has been consistently held by this Court where the delay is marginal and the special facts of the case warrant, the Writ Court can very well direct the appellate authority to number the appeal notwithstanding the fact that the appeal was filed beyond time. In view of the same, the impugned order is set aside and the matter is remitted back to the 2nd respondent. The 2nd respondent shall dispose of the appeal on merits and in accordance with law. The attachment of the petitioner’s bank account shall stand lifted forthwith. 3.With the above direction, the Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed. 21-05-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No GSA https://www.mhc.tn.gov.in/judis WP No. 20302 of 2026 __________ Page3 of 4 To 1. The Deputy Commercial Tax Officer-2 Gandhipuram Assessment Circle, 4th floor, Dr.Balasundaram Road, Coimbatore-641 018. 2. The Deputy Commissioner GST Appeals, Coimbatore-I, Dr. Balasundaram Road, Commercial Taxes Building, Coimbatore - 641 018. https://www.mhc.tn.gov.in/judis WP No. 20302 of 2026 __________ Page4 of 4 G.R.SWAMINATHAN J. GSA WP No. 20302 of 2026 and WMP Nos. 21760 to 21762 of 2026 21-05-2026 https://www.mhc.tn.gov.in/judis