WP No. 18063 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 No. 18063 of 2026 and W.M.P.Nos.19424 & 19426 of 2026 M/s Southern Tools Suppliers (Represented by its Partner Mr.Murtuza Ismail Surati) No.109, Vadiyar Street, Park Street II, Kattoor, Coimbatore -641 009. ..Petitioner(s) Vs 1. The Deputy Commissioner (CT) Coimbatore. 2. The Deputy State Tax Officer - 2 Ramnagar Circle, Coimbatore ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for the records in the Impugned Order passed by 1st respondent in form GST APL 02, vide Ref No ZD330326067138E, dated 09.03.2026 and quash the same and direct the respondent to consider and re -dispose the appeal filed by the Petitioner in form GST APL 01, dated 03.03.2026. For Petitioner(s): Mr.A.P.Karventhan https://www.mhc.tn.gov.in/judis WP No. 18063 of 2026 __________ Page2 of 4 For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) *********** ORDER An appellate order dated 09.03.2026 rejecting the petitioner’s appeal on the ground of limitation is impugned in this writ petition. 2. Learned counsel for the petitioner submits that the appeal was lodged on 03.03.2026, which is within the condonable period, along with an application to condone delay. Without considering the same, he submits that the impugned order was issued. 3. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice for the respondents. 4. On perusal of the impugned order, there is nothing to indicate that the condone delay application of the petitioner was considered. From the condone delay application enclosed with this petition, it appears that the petitioner had justified the delay by stating that a rectification application was filed. These aspects should have been considered by the appellate authority. On account of https://www.mhc.tn.gov.in/judis WP No. 18063 of 2026 __________ Page3 of 4 non consideration thereof, the appellate order cannot be sustained and is hereby set aside. 5. As a consequence, the matter is remanded to the appellate authority for re-consideration of the condone delay application and the connected appeal. 6. The writ petition is disposed of on the above terms. 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 1. The Deputy Commissioner (CT) Coimbatore. 2. The Deputy State Tax Officer - 2 Ramnagar Circle, Coimbatore https://www.mhc.tn.gov.in/judis WP No. 18063 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 18063 of 2026 and W.M.P.Nos.19424 & 19426 of 2026 03-06-2026 https://www.mhc.tn.gov.in/judis