WP No. 27299 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27299 of 2026 and WMP.No.29896 of 2026 Palanimanikkam Rajkumar S/o.Palanimanikkam, No.24, Kandasamy Lay out, 1st Street, 1st Floor, Pitchampalayam, Tiruppur - 641603. ..Petitioner Vs 1.The Deputy Commissioner (CT) Appellate Authority, Erode. 2.The Deputy State Tax Officer - 1 office of the Assistant Commercial (ST), Anupparpalayam assessment circle, Tiruppur - 641603. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records of the Impugned order dated 22.04.2026 vide FORM GST APL-02 Ref. No.ZD3304261881873 passed by the 1st Respondent and quash the same as arbitrary, against the principles of natural justice and total inconformity with the provisions of the GST ACT, 2017 and consequently direct the 1st Respondent to hear the appeal on merits. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 27299 of 2026 For Petitioner: Mr. Vasanthanayagan K For Respondents: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order in original dated 29.12.2025 was challenged by lodging an appeal on 21.04.2026. Said appeal was rejected on the ground of delay probably because it was not accompanied by an application to condone delay. 2. Ms. Dhana Madhri, learned Government Counsel (Tax), accepts notice for both the respondents. 3. The documents on record indicate that the appeal was lodged within the condonable period. Therefore, the interest of justice warrants re-consideration thereof subject to an application to condone delay being filed. Towards that end, the impugned appellate order is set aside. If the petitioner lodges an application to condone delay within 15 days from the date of receipt of a copy of this order, the appellate authority is directed to receive the same and consider the appeal and condone delay application by treating the appeal as having been filed on 21.04.2026. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 27299 of 2026 4. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 24-07-2026 Index: Yes/No Neutral Citation: Yes/No kj To 1.The Deputy Commissioner (CT) Appellate Authority, Erode. 2.The Deputy State Tax Officer - 1 office of the Assistant Commercial (ST), Anupparpalayam assessment circle, Tiruppur - 641603. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 27299 of 2026 SENTHILKUMAR RAMAMOORTHY, J. kj WP No. 27299 of 2026 and WMP.No.29896 of 2026 24-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis