WP No. 25550 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25550 of 2026 and W.M.P.Nos.27881 & 27882 of 2026 M/s RPMV online Services (OPC) (P) Ltd, Rep by its Director, Thiru S. Uvaraj No.3/256, Udumalpet, Venkatesa Layout, S.V.Mills Post, Kannakampalyam Panchayat, Udumalpet Taluk, Tiruppur District -641402. ..Petitioner(s) Vs 1. The Deputy Commissioner (GST Appeal) Erode 638 002 2. The Assistant Commissioner (st) Udumalpet (South) Assessment Circle, Tiruppur District ..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 order dated 24.03.2026 passed by the 1st Respondent herein vide Form GST APL-02 reference number ZD330326202767G rejecting the appeal filed by the petitioner herein in Form GST APL-01 and quash the same and consequentially direct the 1st respondent to condone the delay of 10 days to number the Petitioners Appeal filed under sec.107 of TNGST CGST Act,2017. https://www.mhc.tn.gov.in/judis WP No. 25550 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.K.P.P. Raja Raja Chozhan For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********* ORDER Challenging assessment order dated 12.11.2025, the petitioner lodged an appeal on 22.03.2026. Said appeal was rejected on the ground of delay on 24.03.2026. 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice for the respondents. 3. The record shows that the appeal was lodged beyond the condonable period. Therefore, there is no infirmity in the appellate order warranting interference. Consequently, this writ petition is disposed of by leaving it open to the petitioner to assail the order in original. Consequently, the connected writ miscellaneous petitions are closed. There shall be no order as to costs. 15-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA https://www.mhc.tn.gov.in/judis WP No. 25550 of 2026 __________ Page3 of 4 To 1. The Deputy Commissioner (GST Appeal) Erode 638 002 2. The Assistant Commissioner (st) Udumalpet (South) Assessment Circle, Tiruppur District https://www.mhc.tn.gov.in/judis WP No. 25550 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25550 of 2026 and W.M.P.Nos.27881 & 27882 of 2026 15-07-2026 https://www.mhc.tn.gov.in/judis