WP No. 24057 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24057 of 2026 and WMP.No.26178 of 2026 Habeeb Mohamed Proprietor of M/s. Sameera Trading Company, No.1, Stringers Street, Periamet. Vepery, Chennai 600 003. ..Petitioner Vs 1. The Deputy Commissioner (ST)(GST Appeal) No.1 EAPJM Main Building, Third Floor, Creams Road, Chennai-600 006. 2. Deputy State Tax Officer - II Vepery Assessment Circle, No.1, Room No.A 110, CT Annexure Building, 1st Floor, Greams Road, Chennai 600 006. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the order passed by the 1st respondent dated 23.05.2026 in Reference No.ZD330526232694B and quash the same and consequently direct the 1st respondent to take the Appeal No.AD330426047461A dated 22.04.2026 on file and decide the matter on merits. For Petitioner: Mr. S.Patrick For Respondents: Mr. R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 24057 of 2026 __________ Page2 of 4 ORDER An order in original dated 22.12.2025 was carried in appeal and the appeal was lodged on 22.04.2026. Said appeal was rejected solely on the ground of delay. 2. Learned counsel for the petitioner submits that the appeal could not be lodged within the prescribed period of three months for medical reasons. He relies upon the medical records of the proprietor. 3. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent. 4. The appeal was lodged on the last date of condonable period. The petitioner has submitted documents indicating that the petitioner was suffering from a serious medical condition and was discharged from hospital on 01.11.2025. Upon examining the same, I am satisfied that sufficient cause is shown. 5. The appeal should not have been rejected without considering the reasons for delay and the documents submitted in support thereof. Therefore, the appellate order is set aside and the delay is condoned and the appellate authority is directed to receive and dispose of the appeal on merits. https://www.mhc.tn.gov.in/judis WP No. 24057 of 2026 __________ Page3 of 4 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 06-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Deputy Commissioner (ST)(GST Appeal) No.1 EAPJM Main Building, Third Floor, Creams Road, Chennai-600 006. 2.Deputy State Tax Officer - II Vepery Assessment Circle, No.1, Room No.A 110, CT Annexure Building, 1st Floor, Greams Road, Chennai 600 006. https://www.mhc.tn.gov.in/judis WP No. 24057 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24057 of 2026 and WMP.No.26178 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis