WP No. 26804 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26804 of 2026 and WMP.Nos.29337 & 29340 of 2026 R.Nandakumar Proprietor Janatha Agencies, GSTIN 33ABOPN0668E1ZN, 85/42, Bedford, Coonoor, The Nilgiris-643101. ..Petitioner Vs 1. The Joint Commissioner Commercial Tax Department, State Tax Department, Coimbatore division. 2. The Deputy Commissioner Commercial Tax Department, State Tax Department, Coimbatore Division. 3. The Assistant Commissioner State Tax Department, Coonoor Circle, The Nilgiris. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for records relating to Impugned Order dated 30.04.2026 passed by the 2nd Respondent vide FORM GST APL-02 in Ref. No. ZD3304262626179 rejecting Appeal in ARN AD330326015470L and Quash the same. For Petitioner: Mr. G. Derrick Sam for Mr.Mohamed Ismail .A For Respondents: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26804 of 2026 __________ Page2 of 4 ORDER An original order dated 06.11.2025 was carried in appeal on 05.03.2026. Said appeal was rejected on the ground of delay. 2. Learned counsel for the petitioner submits that an application to condone delay was filed along with the appeal, but such appeal was rejected without considering such application. 3. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 4. The record shows that the appeal was lodged within the condonable period. In the application to condone delay, it is stated that the Chartered Accountant, representing the petitioner in GST matters, was unwell during the relevant period and that this caused delay of 29 days beyond the prescribed period. Without considering this application, the rejection of the appeal cannot be countenanced. 5. Accordingly, the impugned appellate order is set aside. Being satisfied that sufficient cause was shown by the petitioner, the delay is condoned. Consequently, the appellate authority is directed to receive and dispose of the appeal on merits without going into the question of limitation. https://www.mhc.tn.gov.in/judis WP No. 26804 of 2026 __________ Page3 of 4 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 28-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Joint Commissioner Commercial Tax Department, State Tax Department, Coimbatore division. 2. The Deputy Commissioner Commercial Tax Department, State Tax Department, Coimbatore Division. 3. The Assistant Commissioner State Tax Department, Coonoor Circle, The Nilgiris. https://www.mhc.tn.gov.in/judis WP No. 26804 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26804 of 2026 28-07-2026 https://www.mhc.tn.gov.in/judis