WP No. 27431 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No. 27431 of 2026 and W.M.P.No.30066 of 2026 Radiant Real Properties India Pvt Ltd. Rep. by its Managing Director K. Badrinath 1st Floor, B 12, Grand CAG Central, 496, Nava India Avinashi Road, Coimbatore 641 018 ..Petitioner(s) Vs 1. The State Tax Officer Commercial Tax Office, Avinashi Road Assessment Circle, Dr. Balsundaram Road, Coimbatore -641 018 2. The Deputy Commissioner (CT) (GST) Appeal Commercial Tax Office, Dr. Balasundaram Road, Coimbatore 641 018 ..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 Respondent No. 2 Form GST APL-02 dated 12.05.2026 with Ref. ZD3305260954926 and quash the same and direct the respondent No. 2 to grant an opportunity to rectify the defects in Appeal bearing ARN AD3304260097355 including by filing application for condonation of delay. For Petitioner(s): Mr.Raghunandan Sriram https://www.mhc.tn.gov.in/judis WP No. 27431 of 2026 __________ Page2 of 4 For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) ORDER Assailing order in original dated 05.12.2025, an appeal was lodged before the appellate authority on 03.04.2026. Said appeal was rejected solely on the ground of delay. 2.Ms.Amirta, learned Government Counsel (Tax), accepts notice for both the respondents. 3.The record shows that the appeal was lodged within the condonable period. Said appeal was rejected solely on the ground of delay probably on account of non filing of an application to condone delay. 4.In these circumstances, the interest of justice warrants that the appeal be considered subject to the filing of an application to condone delay. Towards this end, the appellate order is set aside and the petitioner is permitted to file an application to condone delay. If such application were to be filed within 15 days from the date of receipt of a copy of this order, the appellate authority is directed to consider the appeal and the condone delay application by treating the appeal as having been filed on 03.04.2026. https://www.mhc.tn.gov.in/judis WP No. 27431 of 2026 __________ Page3 of 4 5. The Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 27-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To 1. The State Tax Officer, Commercial Tax Office, Avinashi Road Assessment Circle, Dr. Balsundaram Road, Coimbatore -641 018 2. The Deputy Commissioner (CT) (GST) Appeal Commercial Tax Office, Dr. Balasundaram Road, Coimbatore 641 018 https://www.mhc.tn.gov.in/judis WP No. 27431 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27431 of 2026 27-07-2026 https://www.mhc.tn.gov.in/judis