W.P.No.23908 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-07-2026 CORAM THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.23908 of 2026 and W.M.P.Nos.25969 & 25970 of 2026 M/S.Coimbatore Tools And Hardware Mart, Represented by its Managing Partner, Mohammed Jodhpurwala Huzefa, 7/3, Dr.Nanjappa Road, Coimbatore, Tamil Nadu-641018. ..Petitioner Vs 1. The Deputy Commissioner (CT), O/o.Appellate Authority, GST Appeals, Coimbatore. 2. The Assistant Commissioner (ST) (FAC), P.N.Palayam Assessment Circle, Coimbatore. 3. The Branch Manager, Kotak Mahindra Bank, Avinashi Road Branch, Coimbatore. ..Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus, calling for the records leading to the issuance of appellate order bearing reference No.ZD330426051038M/21-22 dated 07.04.2026 passed by the first respondent herein and quash the same and https://www.mhc.tn.gov.in/judis W.P.No.23908 of 2026 __________ Page2 of 4 further direct the second respondent to lift the bank attachment made to the Petitioner’s bank account lying with the third respondent. For Petitioner(s): Ms.B.Chandrika for Ms.S.P.Sri Harini For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) for R1 & R2 ORDER Challenging assessment order dated 13.12.2025, the petitioner lodged the appeal on 31.03.2026 along with an application to condone the delay. Nonetheless, the appeal was rejected on the ground of delay on 07.04.2026 2.Referring to the sequence of dates and events, learned counsel for the petitioner submits that the appeal was rejected in spite of the petitioner lodging an application to condone the delay. 3.Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the 1st and 2nd respondents. 4.The petitioner has lodged the appeal within the condonable period along with an application to condone the delay. The period of delay is 18 days. In the https://www.mhc.tn.gov.in/judis W.P.No.23908 of 2026 __________ Page3 of 4 condone delay application, the petitioner has stated that an accountant was engaged and that said accountant did not notice the order. Upon being informed of the order by the state tax authorities, it is stated that action was taken within a reasonable time. I am satisfied that sufficient cause is shown. Hence, the appellate order dated 07.04.2026 is set aside, the delay is condoned and the appellate authority is directed to receive and dispose of the appeal on merits if re-filed within 15 days from the date of receipt of a copy of this order. 5.The writ petition is disposed of on the above terms. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 03-07-2026 Index: No Speaking order Neutral Citation: No hvk https://www.mhc.tn.gov.in/judis W.P.No.23908 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. hvk To 1. The Deputy Commissioner (CT), O/o.Appellate Authority, GST Appeals, Coimbatore. 2. The Assistant Commissioner (ST) (FAC), P.N.Palayam Assessment Circle, Coimbatore. 3. The Branch Manager, Kotak Mahindra Bank, Avinashi Road Branch, Coimbatore. W.P.No.23908 of 2026 03-07-2026 https://www.mhc.tn.gov.in/judis