WP No. 26391 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26391 of 2026 and WMP.Nos.28851 & 28852 of 2026 Tvl.VIFA CNC AND SERVICES Rep by its Proprietor Vijayan Door No.1/124A2, SF No.283/1, Veerapandi to Athipalayam Road, Iswarya Packings, Athipalayam, Coimbatore - 641 110. ..Petitioner Vs 1. Deputy Commissioner (CT) GST Appeal, Coimbatore. 2. State Tax Officer Periyanaickenpalayam Circle, Coimbatore. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the Order dated 07.11.2025 bearing Reference No. ZD331125103227Z, issued by the 2nd Respondent, in respect of GSTIN : 33AHNPV8676P1Z1/ 2022-2023, and quash the same as illegal, arbitrary, contrary to material facts and in violation of the principles of natural justice. For Petitioner: Mr. Adithya Reddy https://www.mhc.tn.gov.in/judis WP No. 26391 of 2026 __________ Page2 of 4 For Respondents: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER Order in original dated 07.11.2025 is impugned in this writ petition. 2. A statutory appeal was presented against the impugned order on 06.03.2026. Said appeal was rejected on the ground of delay. 3. Learned counsel for the petitioner submits that the statutory appeal was rejected although it was presented within the condonable period. 4. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 5. The record shows that the statutory appeal was lodged within the condonable period. It is unclear as to whether such appeal was accompanied by an application to condone delay. Nonetheless, in view of such appeal having been presented within the condonable period, the interest of justice warrants that the appeal be received and considered subject to the petitioner filing an application to condone delay. https://www.mhc.tn.gov.in/judis WP No. 26391 of 2026 __________ Page3 of 4 6. For reasons aforesaid, this writ petition is disposed of by setting aside the appellate order and directing the appellate authority to receive the appeal, if an application to condone delay were to be filed within 15 days from the date of receipt of a copy of this order. Such appeal shall be treated as having been filed on 06.03.2026. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 21-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. Deputy Commissioner (CT) GST Appeal, Coimbatore. 2. State Tax Officer Periyanaickenpalayam Circle, Coimbatore. https://www.mhc.tn.gov.in/judis WP No. 26391 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26391 of 2026 and WMP.Nos.28851 & 28852 of 2026 21-07-2026 https://www.mhc.tn.gov.in/judis