WP No. 25336 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25336 of 2026 and WMP.Nos.27619 & 27621 of 2026 Jaya Sathiya Fibres Rep by its proptx. J.Sathyaveni, No.40, Nanjegounden Pudhur, Pollachi-642 004. ..Petitioner Vs 1.The Deputy Commissioner (CT ) (GST) (Appeal) Coimbatore, Commercial taxes Building, Coimbatore-641 018. 2.The State Tax Officer Pollachi West Assessment Circle, Commercial Taxes Building, Pollachi-642 001. ..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 First Respondent in his order in form GST APL-02 in GSTIN/Temp ID/UIN 33HQSPS8563P1ZF dated 26.03.2026 and quash the same as illegal and direct the First Respondent to take the appeal filed by the Petitioner on 27.02.2026 on record and decide it on merits in accordance with law. For Petitioner: Mr.S.Ramanathan For Respondents: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25336 of 2026 ORDER An order in original dated 19.11.2025, as suo motu rectified by order dated 20.11.2025, was challenged by lodging an appeal on 27.02.2026 along with an application to condone delay. Said appeal was rejected solely on the ground of delay. 2. Adverting to the condone delay application, learned counsel for the petitioner submits that the appeal was rejected on the ground of delay not withstanding the fact that it was accompanied by an application to condone delay. 3. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 4. From the sequence of dates and events, it is evident that the appeal was lodged within the condonable period. In the condone delay application, the petitioner has stated that the delay was caused both due to the change in the consultant/Chartered Accountant and due to the necessity to collate relevant documents and reconciliation statement. Upon considering the reasons set out in such petition, I am satisfied that sufficient cause is shown. Because the appeal was rejected without considering the condone delay application, the __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25336 of 2026 impugned appellate order cannot be sustained and is hereby set aside. Consequently, the appellate authority is directed to receive and dispose of the appeal on merits without going into the question of limitation. 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. 14-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1.The Deputy Commissioner (CT ) (GST) (Appeal) Coimbatore, Commercial taxes Building, Coimbatore-641 018. 2.The State Tax Officer Pollachi West Assessment Circle, Commercial Taxes Building, Pollachi-642 001. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25336 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25336 of 2026 and WMP.Nos.27619 & 27621 of 2026 14-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis