WP Nos. 18137 & 18139 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 18137 & 18139 of 2026 AND WMP Nos. 19508 & 19510 of 2026 Sagar Holiday Resorts India Ltd Represented by its Director, Ms. Neha Shrikant Sarmalkar, 9PP8 GVV, Valley view, Grant Duff Road, Ooty, The Nilgiris, Tamil Nadu, 643003. ..Petitioner(s) in both WP’s Vs The Deputy Commissioner (CT) Coimbatore, TamilNadu. ..Respondent(s) in both WP’s PRAYER in W.P.No.18137 of 2026: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for the records on the files of the Respondent herein in FORM GST APL 02 with Reference No ZD331225044747D dated 03.12.2025, quash the same while directing the Respondent herein to re-dispose the application in FORM GST APL - 01 dated 23.09.2025 filed by the Petitioner. https://www.mhc.tn.gov.in/judis WP Nos. 18137 & 18139 of 2026 __________ Page2 of 4 PRAYER in W.P.No.18139 of 2026: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for the records on the files of the Respondent herein in FORM GST APL 02 with Reference No ZD331225044773I dated 03.12.2025, quash the same while directing the Respondent herein to re-dispose the application in FORM GST APL - 01 dated 23.09.2025 filed by the Petitioner. For Petitioner(s): in both WP’s M/S. A.P. Karventhan For Respondent(s): in both WP’s Mr.L.Gokulraj, Government Counsel (Tax) ********** COMMON ORDER In both these matters, the petitioner has assailed appellate orders rejecting the respective appeal on grounds of limitation. 2. The agreed position is that appeals were lodged beyond the condonable period under Section 107 of applicable GST enactments. In those circumstances, there is no infirmity in the order rejecting the appeals. https://www.mhc.tn.gov.in/judis WP Nos. 18137 & 18139 of 2026 __________ Page3 of 4 3. Consequently, these writ petitions are disposed of by granting leave to the petitioner to assail the order in original by way of writ petitions. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 03-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy Commissioner (CT) Coimbatore, TamilNadu https://www.mhc.tn.gov.in/judis WP Nos. 18137 & 18139 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY J. RNA WP Nos. 18137 & 18139 of 2026 AND WMP Nos. 19508 & 19510 of 2026 03-06-2026 https://www.mhc.tn.gov.in/judis