WP No. 25052 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25052 of 2026 and W.M.P.Nos.27344 & 27345 of 2026 RG Associates Represented by its Partner, Sahana Sekar 867, 11th Street, Gandhipuram, Coimbatore-641 012. ..Petitioner(s) Vs 1. Deputy Commissioner Commercial Taxes (Appeals – I) Commercial Tax Building, Dr. Balasundaram Road, Coimbatore -641 018 2. Assistant Commissioner (ST) Gandhipuram Assessment Circle Commercial Tax Building, Dr. Balasundaram Road, Coimbatore-641018 ..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 in Form GST APL-02 dated 08.08.2025 bearing reference ZD3308250794708 issued by the 1st Respondent, to quash the same and direct the Respondent to restore the Appeal filed by the Petitioner. For Petitioner(s): Mr.Rayyan https://www.mhc.tn.gov.in/judis WP No. 25052 of 2026 __________ Page2 of 4 For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) *********** ORDER An assessment order dated 07.04.2025 was carried in appeal by the petitioner. Said appeal was lodged on 07.08.2025. The appeal was rejected on the ground of delay. 2. Learned counsel for the petitioner submits that the appeal was rejected in spite of being accompanied by an application to condone delay. 3. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 4. The record shows that the appeal was lodged on the last date of the condonable period along with an application to condone delay. In said application, it is stated that the appeal could not be filed within the three month period due to ill-health of the appellant’s accountant and the consequential inability to retrieve relevant data. I am satisfied that sufficient cause is shown. https://www.mhc.tn.gov.in/judis WP No. 25052 of 2026 __________ Page3 of 4 5. In the above circumstances, the rejection of the appeal in spite of being accompanied by an application to condone delay is unsustainable. Hence, the appellate order is set aside, the delay is condoned and the appellate authority is directed to receive and dispose of the appeal on merits. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 13-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. Deputy Commissioner Commercial Taxes (Appeals – I) Commercial Tax Building, Dr. Balasundaram Road, Coimbatore -641 018 2. Assistant Commissioner (ST) Gandhipuram Assessment Circle Commercial Tax Building, Dr. Balasundaram Road, Coimbatore-641018 https://www.mhc.tn.gov.in/judis WP No. 25052 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25052 of 2026 and W.M.P.Nos.27344 & 27345 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis