WP No. 23608 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23608 of 2026 and W.M.P.No.25564 of 2026 T Jayaprakash Proprietor of T.Jayaprakash civil works contractor, GSTIN 33ADGPT1650C1ZX, 115/A, Majeeth Koil Street, Pennagaram, Dharmapuri 636809 ..Petitioner(s) Vs 1. Deputy Commissioner (State Appeals) Integrated commercial taxes building, 17, pitchards road, hasthampatti, salem-7. 2. State Tax Officer Palacode Circle, Commercial Tax Office, 5- 11a, Commercial Taxes Building, 1st Floor Dharmapuri 636705 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the impugned GST APL 02 vide ZD330526016421U dated 05.05.2026, passed by the 1st Respondent, and quash the same as being arbitrary, without authority of law and in violation of the principles of natural justice and direct the 1st Respondent to decide the appeal on merits. For Petitioner(s): Ms.N.Asmitha https://www.mhc.tn.gov.in/judis WP No. 23608 of 2026 __________ Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ******** ORDER An appellate order dated 05.05.2026 rejecting the appeal solely on the ground of limitation is challenged in this writ petition. 2. The order in original was issued on 31.12.2025. The petitioner carried the matter in appeal on 26.04.2026. Because said appeal was not accompanied by an application to condone delay, the appeal was rejected on the ground of limitation. 3. By drawing my attention to the appeal, learned counsel submits that the reasons for delay were set out in the prayer. 4. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondents. 5. The documents on record reflect that the appeal was lodged within the condonable period. Therefore, subject to the petitioner filing an application to condone delay, re-consideration by the appellate authority is warranted. https://www.mhc.tn.gov.in/judis WP No. 23608 of 2026 __________ Page3 of 4 6. For reasons aforesaid, impugned order dated 05.05.2026 is set aside by granting leave to the petitioner to re-file the appeal along with an application to condone delay. If the appeal is re-filed with the application aforesaid within fifteen days from the date of receipt of a copy of this order, the appellate authority is directed to receive the appeal and the condone delay application by treating the appeal as having been filed on 26.04.2026. 7. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs. 01-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. Deputy Commissioner (State Appeals) Integrated commercial taxes building, 17, pitchards road, hasthampatti, salem-7. 2. State Tax Officer Palacode Circle, Commercial Tax Office, 5- 11a, Commercial Taxes Building, 1st Floor Dharmapuri 636705 https://www.mhc.tn.gov.in/judis WP No. 23608 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23608 of 2026 and W.M.P.No.25564 of 2026 01-07-2026 https://www.mhc.tn.gov.in/judis