WP No. 26245 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26245 of 2026 and WMP Nos.28643 and 28644 of 2026 Hashini Pharma Propx V.Jegapriya Rep by its Proprietor Jegapriya, 7, Chinthamani Nagar, Hospital Street, Vasantha Pharma Agencies, Virudhachalam, Cuddalore District 606 001. ..Petitioner(s) Vs 1. The Deputy Commissioner (Appeals) Trichy and Vellore (GST), No.4, Bharathiyar Salai, Fort Round Road, Vellore- 632 001. 2. The Deputy State Tax Officer- I Chidambaram-II Assessment Circle, Near Court, C. Mutlur Bye Pass Road, Chidambaram 608 001 ..Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, calling for the records relating to Form GST APL-02 bearing Reference No.ZD3304262582389 dated 30.04.2026 passed by the first respondent rejecting the appeal filed under ARN No.AD3303260519830 and quash the same and consequently direct the first respondent to restore the appeal by condone the delay of 35 days, entertain the appeal on merits. For Petitioner(s): Mr.R.Prakalathan For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26245 of 2026 __________ Page2 of 3 ORDER Against order in original dated 10.11.2025, an appeal was lodged on 17.03.2026. Said appeal was rejected on the ground of limitation. 2.Mr.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for both the respondents. 3.The record shows that the appeal was lodged beyond the condonable period. Therefore, there is no infirmity in the order rejecting the appeal. Hence, the Writ Petition is disposed of by leaving it open to the petitioner to challenge the order in original in accordance with law. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To 1. The Deputy Commissioner (Appeals) Trichy and Vellore (GST), No.4, Bharathiyar Salai, Fort Round Road, Vellore- 632 001. 2. The Deputy State Tax Officer- I Chidambaram-II Assessment Circle, Near Court, C. Mutlur Bye Pass Road, Chidambaram 608 001 https://www.mhc.tn.gov.in/judis WP No. 26245 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26245 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis