WP No. 25365 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. 25365 of 2026 and WMP No.27652 of 2026 Tvl Kunnel Engineers and Contractors Pvt Ltd 2246-2248, Purva Bluemont, Trichy Road, Singanallur, Coimbatore 641 005 ..Petitioner(s) Vs 1. The Deputy Commissioner of GST (Appeals) Commercial Taxes Building, Ground Floor, Dr.Balasundaram Road, Coimbatore- 641 018. 2. The Deputy State Tax Officer 1 O/o. The Assistant Commissioner, Singanallur North Assessment Circle, Coimbatore 641 018 ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, for issuance of Writ of Certiorarified Mandamus, calling for the records relating to the impugned order APL-02 dated 13.02.2026 bearing reference No.ZD330226117676F passed by the 1st Respondent and quash the same and direct the 1st Respondent to consider the appeal filed by the petitioner. For Petitioner(s): Ms.K.Ramya For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25365 of 2026 __________ Page2 of 4 ORDER Against the order in original dated 17.10.2025, an appeal was lodged on 11.02.2026 along with an application to condone delay. The said appeal was rejected solely on the ground of delay. 2.Mr.R.Sethu Prabakaran, learned Government Counsel, accepts notice for the respondents. 3.The record shows that the appeal was lodged within the condonable period along with an application to condone the delay. In the condonation of delay application, it is stated that the petitioner became aware of the impugned order only upon receipt of an oral communication from the jurisdictional officer proposing to initiate recovery proceedings. The rejection of the appeal without considering the condone delay application cannot be countenanced. On examining the reasons set out in the application to condone delay and being satisfied with the sufficient cause shown, I am inclined to condone the delay. 4.For the reasons aforesaid, the impugned appellate order dated 13.02.2026 is set aside, the delay is condoned and the appellate authority is directed to receive and dispose of the appeal on merits. https://www.mhc.tn.gov.in/judis WP No. 25365 of 2026 __________ Page3 of 4 5.This Writ Petition is disposed of on the above terms. No costs. Consequently, the connected miscellaneous petition is closed. 13-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To 1. The Deputy Commissioner of GST (Appeals) Commercial Taxes Building, Ground Floor, Dr.Balasundaram Road, Coimbatore- 641 018. 2. The Deputy State Tax Officer 1 O/o. The Assistant Commissioner, Singanallur North Assessment Circle, Coimbatore 641 018 https://www.mhc.tn.gov.in/judis WP No. 25365 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 25365 of 2026 and WMP No.27652 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis