WP No. 26556 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. 26556 of 2026 Vasantham Textiles Rep by its Propreitrix R.Vasantharani, 693/ 1A, R.R.G.F. Complex, Dharapuram Road,Tiruppur - 641 604, Tiruppur District. ..Petitioner(s) Vs 1. The Deputy Commissioner State Tax Appeals, Tiruppur 16 Indira nagar 1st street, avinasi road, tiruppur - 641603, Tiruppur District. 2. The Commercial Tax Officer Pongalur Circle,16 Indira Nagar 1st Street,Avinasi Road. Tiruppur - 641603 Tiruppur District. ..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 First Respondent in his proceedings in order No. ARN: AD330725098135W dated 07.05.2026 and quash the same as illegal and direct the First Respondent to grant an opportunity of being heard to the Petitioner and make representation to the appeal and decide the appeal on merits in accordance with law. https://www.mhc.tn.gov.in/judis WP No. 26556 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.S.Ramanathan For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********** ORDER The petitioner had applied for revocation of the cancellation of GST registration. Said application was rejected. The matter was carried in appeal before the appellate authority. On the ground of non-prosecution, the appeal was rejected. Relying on sub-section (11) of Section 107 of applicable GST enactments, learned counsel for the petitioner submits that the appeal should have been considered and disposed of on merits notwithstanding the absence of the petitioner or the authorized representative of the petitioner. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 3. On perusal of the impugned order, it is evident that it is not a decision on merits. After recording that hearing notices were issued to the petitioner on four occasions and that the petitioner failed to appear in response thereto, the appeal was rejected. The appellate authority probably resorted to this course of action in view of the prescription in sub-section (9) that not more than three https://www.mhc.tn.gov.in/judis WP No. 26556 of 2026 __________ Page3 of 4 adjournments should be granted. The petitioner has stated that the authorized representative was unable to appear because the hearing notices had been posted on the portal. Considering these aspects, the appellate order is set aside and the matter is remanded to the appellate authority. The appellate authority is directed to consider and dispose of the appeal on merits. 4. This writ petition is disposed of on the above terms. 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. The Deputy Commissioner State Tax Appeals, Tiruppur 16 Indira nagar 1st street, avinasi road, tiruppur - 641603, Tiruppur District. 2. The Commercial Tax Officer Pongalur Circle,16 Indira Nagar 1st Street,Avinasi Road. Tiruppur - 641603 Tiruppur District. https://www.mhc.tn.gov.in/judis WP No. 26556 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26556 of 2026 22-07-2026 https://www.mhc.tn.gov.in/judis