WP No. 26584 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26584 of 2026 and W.M.P.Nos.29081 & 29083 of 2026 Idea Property Developers 98, Mission Street, Near Palaniammal girls higher secondary school, Tiruppur 641604 Rep. by its Proprietor V.Rajamanickam ..Petitioner(s) Vs 1. Deputy Commissioner (ST) Appeals office of the Deputy Commissioner ST Appeals, Commercial taxes Building, No.16, Emperar building, Indira Nagar, Avinashi Road Tiruppur -641 003 2. state tax officer (FAC) office of the Assistant Commissioner, Palladam-1 circle, Palladam Tiruppur. ..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 of the 2nd Respondent leading to issuance of Impugned Order dated 27.10.2025 vide GSTIN 33AIGPR8917D1Z6/ 2021-22 and quash the same and further direct the second respondent to pass fresh order after providing an opportunity for personal hearing to the Petitioner and to file reply. https://www.mhc.tn.gov.in/judis WP No. 26584 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.S Sathyanarayanan For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ******* ORDER Challenging order in original dated 27.10.2025, the petitioner lodged an appeal on 30.01.2026. Said appeal was rejected on the ground of delay. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 3. The record shows that the appeal was lodged within the condonable period. In the appeal, the petitioner has provided reasons for delay. It is stated that the Chartered Accountant was in a position to take up the matter only in the fourth week of January 2026 and that the appellant was unavailable on account of having to attend the funeral of a close relative. Considering these reasons, I am satisfied that sufficient cause was shown. The rejection of the appeal in spite of the same being filed within the condonable period solely on the ground of delay cannot be countenanced. Hence, the appellate order is set aside, the delay is condoned and the appellant authority is directed to receive and dispose of the appeal on merits. https://www.mhc.tn.gov.in/judis WP No. 26584 of 2026 __________ Page3 of 4 4. 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. 22-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. Deputy Commissioner (ST) Appeals office of the Deputy Commissioner ST Appeals, Commercial taxes Building, No.16, Emperar building, Indira Nagar, Avinashi Road Tiruppur -641 003 2. state tax officer (FAC) office of the Assistant Commissioner, Palladam-1 circle, Palladam Tiruppur. https://www.mhc.tn.gov.in/judis WP No. 26584 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26584 of 2026 and W.M.P.Nos.29081 & 29083 of 2026 22-07-2026 https://www.mhc.tn.gov.in/judis