WP No. 18178 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 18178 of 2026 and WMP Nos. 19534 & 19538 of 2026 Sri Kumaravelavan Constructions Rep. by its partner, T.Mayilsamy, No.2, Kollanvalasu Komarapalayam Erode District 638108 ..Petitioner(s) Vs 1. The Deputy State Tax Officer (Kodumudi Assessment Circle), Commercial Taxes Building, North Pradakshanam Road, Karur 639 001. 2. The Deputy Commissioner (ST) (GST) (Appeal), Erode And Salem Integrated New Commercial Taxes Building, Erode 638 002. 3. The Chairman and Managing Director Tamil Nadu Police Housing Corporation Limited, 132 EVR Road, Chetpet, Chennai 600 010. ..Respondent(s) https://www.mhc.tn.gov.in/judis WP No. 18178 of 2026 __________ Page2 of 4 Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Certiorari, calling for records of the respondents ending in the order of the 2nd respondent dated 04.03.2025 in GSTIN: 33ABWFS2039Q1ZD and to quash the same and pass For Petitioner(s): Mr.D.Selvaraju For Respondent(s): Ms.Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An appellate order dated 04.03.2025, rejecting the petitioner’s appeal on the ground of limitation, is impugned herein. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax) accepts notice on behalf of the respondents. 3. The order-in-original was issued on 26.04.2024, and the appeal therefrom was lodged on 13.02.2025. The rejection of the appeal on the ground that it was presented well beyond the condonable period under the applicable GST Statutes cannot be faulted. https://www.mhc.tn.gov.in/judis WP No. 18178 of 2026 __________ Page3 of 4 4. Therefore, this Writ Petition is disposed of by declining to interfere with the impugned order. The petitioner is, however, granted leave to challenge the order-in-original by way of a separate writ petition. Consequently, the connected Miscellaneous Petitions are closed. No costs. 02-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Jeni To 1.The Deputy State Tax Officer (Kodumudi Assessment Circle), Commercial Taxes Building, North Pradakshanam Road, Karur 639 001. 2.The Deputy Commissioner (ST) (GST) (Appeal), Erode And Salem Integrated New Commercial Taxes Building, Erode 638 002. 3.The Chairman and Managing Director Tamil Nadu Police Housing Corporation Limited, 132 EVR Road, Chetpet, Chennai 600 010. https://www.mhc.tn.gov.in/judis WP No. 18178 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. Jeni WP No. 18178 of 2026 02-06-2026 https://www.mhc.tn.gov.in/judis