WP No. 25004 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25004 of 2026 and WMP.Nos.27274 & 27277 of 2026 Kannimar Transports Private Ltd. Rep by its Authorized signatory Kuppusamy Thirumalai Old No. 100, New No. 158, Coral Merchant Street, Chennai- 600001. ..Petitioner Vs 1. The Deputy Commissioner (CT) O/o.Appellate authority (GST Appeals) Chennai North, Tamilnadu. 2. The State Tax Officer Muthialpet Assessment Circle, Integrated Commercial Taxes Building No. 32, Elephant Gate Bridge Road, Wall Tax Road, Vepery, Chennai 600 003. ..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 records of the Impugned Order of Rejection in Form GST APL-02 in Reference No. ZD330126078788Y dated 12.01.2026 passed by the 1st Respondent and quash the same and consequently direct the 2nd Respondent to entertain the records, documents and reply from the Petitioner and pass a fresh order after affording a personal hearing to the Petitioner. https://www.mhc.tn.gov.in/judis WP No. 25004 of 2026 __________ Page2 of 4 For Petitioner: Mr. M. Hariharan For Respondents: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 08.09.2025 was carried in appeal before the appellate authority on 06.01.2026. The said appeal was rejected solely on the ground of delay. 2. Learned counsel for the petitioner submits that the appeal was rejected in spite of being filed within the condonable period. He referred to the medical certificate. 3. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 4. The petitioner uploaded the medical certificate along with the appeal. On perusal of the records, it appears that the petitioner was undergoing medical treatment in December 2025. Considering said medical certificate, I am satisfied that sufficient cause is shown. Since the appeal was lodged within the condonable period, the appellate order is set aside. The delay is condoned and the matter is remanded to the appellate authority. The appellate authority is directed to receive and dispose of the appeal on merits. https://www.mhc.tn.gov.in/judis WP No. 25004 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 10-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Deputy Commissioner (CT) O/o.Appellate authority (GST Appeals) Chennai North, Tamilnadu. 2. The State Tax Officer Muthialpet Assessment Circle, Integrated Commercial Taxes Building No. 32, Elephant Gate Bridge Road, Wall Tax Road, Vepery, Chennai 600 003. https://www.mhc.tn.gov.in/judis WP No. 25004 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25004 of 2026 10-07-2026 https://www.mhc.tn.gov.in/judis