WP No. 24160 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. 24160 of 2026 and WMP.Nos.26279 & 26280 of 2026 Karthikeyan S/o. Radhakrishnan, Proprietor of Sri KSG Supper Shops GSTN - 33BFFPK5234MIZD N0.79/2, Ground, KSG Complex, Krishnagiri Road, Barugur, Krishnagiri-635 104. ..Petitioner Vs 1. The Deputy Commissioner (ST) (Appeal) Office of the Deputy Commissioner (Appeal) Commercial Taxes Building, SIPCOT Unit II, (Ashok Leyland Phase-II) Gandhi Nagar, Kumudhepalli Post, Hosur-635 109. 2. The Assistant Commissioner (ST) Krishnagiri II Circle Commercial Taxes Building (Ground Floor) SF No.559/5, Kallukurikki Village, Collector Office Backside, Samandhamalai Post, Ramapuram SO, Krishnagiri-65 115. ..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 Respondent vide GSTIN-33BFFPK5234MIZD in Form GST APL -02 dated https://www.mhc.tn.gov.in/judis WP No. 24160 of 2026 __________ Page2 of 4 05.05.2026 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 was issued on 23.12.2025. The petitioner carried the matter in appeal on 18.04.2026. The appeal was rejected solely on the ground of delay. The appellate order is challenged herein. 2. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondents. 3. From the date of filing of the appeal, it is clear that the appeal was lodged within the condonable period. In these circumstances, the rejection solely on the ground of delay is untenable. Therefore, the appellate order is set aside. If the petitioner were to file 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 18.04.2026. https://www.mhc.tn.gov.in/judis WP No. 24160 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 (ST) (Appeal) Office of the Deputy Commissioner (Appeal) Commercial Taxes Building, SIPCOT Unit II, (Ashok Leyland Phase-II) Gandhi Nagar, Kumudhepalli Post, Hosur-635 109. 2.The Assistant Commissioner (ST) Krishnagiri II Circle Commercial Taxes Building (Ground Floor) SF No.559/5, Kallukurikki Village, Collector Office Backside, Samandhamalai Post, Ramapuram SO, Krishnagiri-65 115. https://www.mhc.tn.gov.in/judis WP No. 24160 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24160 of 2026 and WMP.Nos.26279 & 26280 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis