WP No. 24334 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24334 of 2026 and W.M.P.No.26516 of 2026 M/s.Aswiya silk world Rep. By its Managing Partners, Having Place of Business at No. 126/2, Cuddalore Main Road, 1st Floor, Virudhachallam, Cuddalore, District Tamil Nadu, GSTIN -33AASFA8147L1ZY ..Petitioner(s) Vs 1. The Deputy Commissioner (CT) Appellate Authority, GST, Cuddalore, Tamilnadu. 2. The Commercial Tax Officer Virudhachalam Assessment Circle, Cuddalore District, Tamilnadu. 3. The State Tax Officer (Audit-2) Office of the Joint Commissioner (ST), Cuddalore Division, Tamil nadu. ..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 order passed by the 1st Respondent in APL-02 dated 27.03.2026 (Ref. No.ZD330326252131X) for the year 2021-2022, and https://www.mhc.tn.gov.in/judis WP No. 24334 of 2026 __________ Page2 of 4 quash the same, and consequently direct the 1st Respondent to restore the petitioners appeal against the order dated 09.09.2025 (Ref. No.ZD330925099754Q) and dispose of the same on merits. For Petitioner(s): Mr.G.Vairava Subramanian For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********** ORDER An order in original was issued on 09.09.2025. The petitioner lodged an appeal against such order on 18.02.2026. Said appeal was rejected on the ground of limitation. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Section 107 of applicable GST enactments prescribes that the appeal should be lodged within three months and empowers the appellate authority to condone the delay of up to 30 days. The appeal was lodged beyond such condonable period. Therefore, I find there is no infirmity in the order rejecting the appeal. As a consequence, this writ petition is disposed of by declining to interfere with the appellate order, but by granting leave https://www.mhc.tn.gov.in/judis WP No. 24334 of 2026 __________ Page3 of 4 to the petitioner to challenge the original order. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs. 07-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Deputy Commissioner (CT) Appellate Authority, GST, Cuddalore, Tamilnadu. 2. The Commercial Tax Officer Virudhachalam Assessment Circle, Cuddalore District, Tamilnadu. 3. The State Tax Officer (Audit-2) Office of the Joint Commissioner (ST), Cuddalore Division, Tamil nadu. https://www.mhc.tn.gov.in/judis WP No. 24334 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24334 of 2026 and W.M.P.No.26516 of 2026 07-07-2026 https://www.mhc.tn.gov.in/judis