WP No. 24090 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. 24090 of 2026 and WMP.Nos.26221 & 26223 of 2026 V Kesavaraj S/o. Vasudevan, Proprietor of V.Kesavaraj / Sri varasith vinayak Plastics And Essence GSTN - 33BHWPK5414Q1ZM No.11, Municipality Building , Bargur, Krishnagiri 635 104. ..Petitioner Vs 1. The Deputy Commissioner (Appeal) Office of the Deputy Commissioner (Appeal), Commercial taxes building, SIPCOT Unit II (Ashok Leyland Phase II), Gandhi Nagar, Kumudhepalli Post, Hosur, Krishnagiri 635 109. 2. The Deputy State Tax Officer - 1 First Floor Commercial Tax Department Office of the Deputy Commercial Tax Office Kallukurikki Village, Near Collectorate, Krishnagiri 11, Krishnagiri 635 115. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the entire records in respect of the order of rejection of appeal passed by the 1st https://www.mhc.tn.gov.in/judis WP No. 24090 of 2026 __________ Page2 of 4 respondent vide GSTN 33BHWPK5414Q1ZM in FORM GST APL -02 dated 07.04.2026 and quash the same and to consequently direct the 1st respondent to hear the appeal on merits. For Petitioner: Mr. T Shanmugam For Respondents: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order in original dated 17.11.2025 was carried in appeal by the petitioner and the appeal was lodged on 14.03.2026. The order rejecting the appeal solely on the ground of limitation is challenged herein. 2. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for both the respondents. 3. The record shows that the appeal was lodged within the condonable period. Hence, the rejection of the appeal solely on the ground of delay is untenable. Subject to the petitioner filing an application to condone delay within 15 days from the date of receipt of a copy of this order, the appellate authority is directed to receive and dispose of the condone delay application and appeal by treating the appeal as having been filed on 14.03.2026. Towards this end, the appellate order dated 07.04.2026 is set aside. https://www.mhc.tn.gov.in/judis WP No. 24090 of 2026 __________ Page3 of 4 4. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are 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 (Appeal) Office of the Deputy Commissioner (Appeal), Commercial taxes building, SIPCOT Unit II (Ashok Leyland Phase II), Gandhi Nagar, Kumudhepalli Post, Hosur, Krishnagiri 635 109. 2.The Deputy State Tax Officer - 1 First Floor Commercial Tax Department,Office of the Deputy Commercial Tax Office Kallukurikki Village, Near Collectorate, Krishnagiri 11, Krishnagiri 635 115. https://www.mhc.tn.gov.in/judis WP No. 24090 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24090 of 2026 and WMP.Nos.26221 & 26223 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis