WP No. 25024 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. 25024 of 2026 and W.M.P.Nos.27304 & 27305 of 2026 Tvl El Tech Power System Private Limited, Rep by its Director Mr V Varadharajan, Plot No. 76, GR Floor, SIDCO Industrial Estate,Chennai, Thiruvallur, Tamil Nadu 600 124. ..Petitioner(s) Vs 1. State Tax Officer, Group XI Intelligence II Office of the Joint Commissioner (ST), Intelligence II No.1 PAPJM Buildings greams road, thousand lights, chennai – 600006. 2. Deputy Commissioner (CT), GST Appeals Chennai II, No. 1, PAPJM Buildings Annex,Third Floor, Greams Road, Chennai 600 006. ..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 2nd Respondent Order in GST APL 02 dated 27.02.2026 bearing reference no. ZD330226251801P and the consequent recovery notice in Form DRC 13 dated 18.03.2026 bearing reference no. 33AAECE4424B1ZB/2026, quash the same, and direct the 2nd Respondent to restore the Appeal filed by the Petitioner and pass orders on the Appeal on merits. https://www.mhc.tn.gov.in/judis WP No. 25024 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.Vaani Sreekant Iyer For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********** ORDER An order in original dated 30.05.2025 was carried in appeal by the petitioner before the appellate authority on 29.09.2025. Such appeal was rejected solely on the ground of appeal. 2. Learned counsel for the petitioner submits that the appeal was lodged along with an application to condone delay. 3. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 4. The record shows that the appeal was lodged on 29.09.2025. The assessment order was issued on 30.05.2025. Thus, the appeal was filed within the condonable period. 5. The petitioner has filed an application to condone delay and stated therein that the order was communicated to the management only on https://www.mhc.tn.gov.in/judis WP No. 25024 of 2026 __________ Page3 of 4 25.09.2025. Considering this reason and being satisfied that sufficient cause is shown, the delay is liable to be condoned. 6. For reasons aforesaid, the impugned appellate order is set aside, the delay is condoned and the appellate authority is directed to receive and dispose of the appeal on merits. 7. 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. State Tax Officer, Group XI Intelligence II, Office of the Joint Commissioner (ST), Intelligence II No.1 PAPJM Buildings greams road, thousand lights, chennai – 600006. 2. Deputy Commissioner (CT), GST Appeals Chennai II,, No. 1, PAPJM Buildings Annex,Third Floor, Greams Road, Chennai 600 006. https://www.mhc.tn.gov.in/judis WP No. 25024 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25024 of 2026 and W.M.P.Nos.27304 & 27305 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis