WP No. 24114 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24114 of 2026 and WMP.Nos.26239 & 26240 of 2026 Tvl .Sri Sai Industrial Chemicals Rep by its proprietor V.Balamurugan 123, Balamurugan Garden, Thoraipakkam, Chennai -97. ..Petitioner Vs 1. The Deputy Commissioner (ST) Appellate authority (GST appeal) Chennai south, Greams Road, 3rd Floor, Chennai-6. 2. The State Tax Officer Sholinganallur Assessment Circle Integrated Commercial Taxes and Registration Departmental Buildings, South Towers, III Floor, Nandanam,Chennai -600 035. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the lst Respondent in proceedings in GSTIN No. 33AGPPB9957N1ZN for the Assessment Year 2021-22 date 29.04.2026 and quash the same as illegal, invalid, without authority of law, and in violation of the principles of proper natural in the justice. For Petitioner: Mr. Vijayakumar D For Respondents: Ms. G. Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 24114 of 2026 __________ Page2 of 3 ORDER The petitioner lodged an appeal against order in original dated 11.12.2025 on 25.03.2026. Such appeal was rejected solely on the ground of delay, and the appellate order is challenged herein. 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of both the respondents. 3.The record shows that the appeal was lodged within the condonable period. Such appeal was rejected solely on the ground of delay. Therefore, the appellate order is not sustainable and is hereby 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 25.03.2026. 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 https://www.mhc.tn.gov.in/judis WP No. 24114 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. KJ To 1.The Deputy Commissioner (ST) Appellate authority (GST appeal) Chennai south, Greams Road, 3rd Floor, Chennai-6. 2.The State Tax Officer Sholinganallur Assessment Circle Integrated Commercial Taxes and Registration Departmental Buildings, South Towers, III Floor, Nandanam,Chennai -600 035. WP No. 24114 of 2026 and WMP.Nos.26239 & 26240 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis