WP No. 26029 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26029 of 2026 M/s. Poly Kems Rep. by its Proprietor Mr. Ramakrishnan Manivannan, No.1/49, Mariyamman Kovil Street, Chettiyappanur, Vaniyambadi Taluk, Vellore Tamilnadu-635 751 ..Petitioner(s) Vs 1. The Deputy Commissioner (ST) GST Appeals, Vellore No.4, Barathiyar Salai, Fort Round Road, Vellore, Tamilnadu-632 001 2. The Assistant Commissioner St Vaniyambadi Assessment Circle, Pandit Jawaharlal Nehru Road, Court Complex, Vaniyambadi -635 751 ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus, directing the 1st respondent to permit the petitioner to file an appeal along with a petition for condonation of delay against the order in Form DRC-07 dated 06.01.2026 (Ref. No. ZD33126026536N) passed by the 2nd respondent, and to dispose of the same on merits. For Petitioner(s): Mr.J.Balasundar For Respondent(s): Ms.G.Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26029 of 2026 __________ Page2 of 4 ORDER Intending to file an appeal against order in original dated 06.01.2026, the petitioner has prayed for a mandamus to direct the appellate authority to receive such appeal. 2.Ms.Dhana Madhri, learned Government Counsel (Tax), accepts notice for the respondents. 3.Because the prescribed period and the condonable period have elapsed, the direction prayed for by the petitioner cannot be granted. Therefore, by declining to issue such mandamus, this writ petition is disposed of by leaving it open to the petitioner to challenge the order in original in accordance with law. No costs. 17-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 26029 of 2026 __________ Page3 of 4 To 1. The Deputy Commissioner (ST) GST Appeals, Vellore No.4, Barathiyar Salai, Fort Round Road, Vellore, Tamilnadu-632 001 2. The Assistant Commissioner St Vaniyambadi Assessment Circle, Pandit Jawaharlal Nehru Road, Court Complex, Vaniyambadi -635 751 https://www.mhc.tn.gov.in/judis WP No. 26029 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26029 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis