WP No. 26025 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. 26025 of 2026 M/s. Geo Touch Engineering Rep. by its Proprietor, Mr. Govindhan Ramasamy Vadivelan, Ground Floor Second Portion, No.5,S.A.Raghav Naicker Street, Sholiganallur Chennai -600 119 ..Petitioner(s) Vs 1. The Deputy Commissioner (ST) GST Appeals, Chennai-1, No.1, PAPJM Buildings (Annex), Third Floor, Greams Road, Chennai-600 006 2. Deputy Commercial Tax Officer (st) Deputy State Tax Officer-1. Kelambakkam Assessment Circle, 1st Floor, State Commercial Taxes Office, Greenways Road, R.A. Puram, Chennai-600 028 ..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 29.12.2025 Ref. No. ZD331225434658A passed by the 2nd respondent, and to dispose of the same on merits in accordance with law. 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. 26025 of 2026 __________ Page2 of 4 ORDER An order in original was issued on 29.12.2025. The petitioner did not lodge an appeal within the prescribed period or the condonable period. Instead, the petitioner has requested for a mandamus directing the 1st respondent to receive such appeal and dispose of the same. 2.Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice for the respondents. 3.This writ petition is completely misconceived. Once the period of limitation, including the condonable period, has elapsed, the appellate authority does not have the jurisdiction to receive and dispose of the appeal. In the absence of the statutory duty, mandamus cannot be issued. Therefore, this writ petition is dismissed 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. 26025 of 2026 __________ Page3 of 4 To 1. The Deputy Commissioner (ST) GST Appeals, Chennai-1, No.1, PAPJM Buildings (Annex), Third Floor, Greams Road, Chennai-600 006 2. Deputy Commercial Tax Officer (st) Deputy State Tax Officer-1. Kelambakkam Assessment Circle, 1st Floor, State Commercial Taxes Office, Greenways Road, R.A. Puram, Chennai-600 028 https://www.mhc.tn.gov.in/judis WP No. 26025 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26025 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis