W.P.No.23906 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.23906 of 2026 and W.M.P.Nos.25968 & 25972 of 2026 Shanmugam Vijayakumar, Trade Name. (MASS OFFICE MANAGEMENT SOLUTIONS) represented by its Proprietor, Ground Floor, 61, Peters Road, Royapettah, Chennai-014. ..Petitioner Vs 1. The Deputy Commissioner (CT), Chennai South, Tamil Nadu. 2. The Deputy Commercial Tax Officer, Royapettah South 1, Chennai South, Tamil Nadu. ..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 of the order of rejection in GST APL-02 dated 20.04.2026 passed by the 1st respondent and to quash the same as illegal and arbitrary and further direct the 1st respondent to admit the appeal in Form GST APL-01 bearing Reference No.ZD330426166293E dated 10.03.2026 filed by the Petitioner with the 1st respondent if otherwise found to be in order. https://www.mhc.tn.gov.in/judis W.P.No.23906 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.R.Ganesh Kanna For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ORDER The petitioner carried an assessment order dated 10.12.2025 in appeal on 10.03.2026. Said appeal was rejected solely on the ground of short payment of pre-deposit. 2.Adverting to the order-in-original, learned counsel for the petitioner submits that the tax demand made therein is for a sum of Rs.2,36,911/-. He points out that a pre-deposit of Rs.23,693/- was made and the appeal was lodged within the limitation period of three months. 3.Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondents. 4.The petitioner has placed on record evidence of pre-deposit of Rs.23,693/-. This marginally exceeds 10% of the tax demand under the order- in-original. Without appreciating this aspect, the appeal has been rejected. Hence, the appellate order is unsustainable and is hereby set aside. As a https://www.mhc.tn.gov.in/judis W.P.No.23906 of 2026 __________ Page3 of 4 corollary, appellate authority is directed to consider and dispose of the appeal on merits. 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 To 1. The Deputy Commissioner (CT), Chennai South, Tamil Nadu. 2. The Deputy Commercial Tax Officer, Royapettah South 1, Chennai South, Tamil Nadu. https://www.mhc.tn.gov.in/judis W.P.No.23906 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. hvk W.P.No.23906 of 2026 03-07-2026 https://www.mhc.tn.gov.in/judis