WP No. 29190 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29190 of 2026 and W.M.P.No.32056 of 2026 Natura Greentech Private Limited ,Rep by its Director Abishek Thomas,No. 756, Chithanapalli Village, Nallur post, Hosur- 635109. ..Petitioner(s) Vs 1. The Assistant Commissioner,Hosur (north-2) assessment circle, survey no.773, anna centenary building, ground floor, integrated commercial taxes offices building, seetharammedu, Hosur – 635109. 2. The Deputy Commissioner (CT), 4th Floor, Sapithagiri Sri Vari Mansion, Ashok Leyland Unit- II, SIPCOT Phase- 2 Gandhi Nagar, Hosur- 635 109. ..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 Form GST APL-02 dated 20.04.2026 with Ref. No. ZD330426168118C passed by the 2nd Respondent and quash the same and direct the 2nd Respondent to grant an opportunity to rectify the defects in Appeal bearing ARN# AD330426012441N including by filing application for condonation of delay and further direct the Respondent No.1 not to take any coercive steps against the Petitioner till then. https://www.mhc.tn.gov.in/judis WP No. 29190 of 2026 __________ Page2 of 4 For Petitioner(s): Ms.Vaani Sreekant Iyer For Respondent(s): Ms.G.Dhana Madhri, Special Government Pleader (Tax) ******* ORDER Challenging the assessment order dated 19.12.2025, a statutory appeal was lodged on 06.04.2026. Although accompanied by a request to condone delay, said appeal was rejected solely on the ground of delay. 2. Learned counsel for the petitioner submits that the appeal was rejected on the ground of delay in spite of the appeal being filed within the condonable period. 3. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondents. 4. The record shows that the appeal was lodged within the condonable period. The petitioner has stated that it is registered in Karnataka and does not have a local accounting set up at Hosur resulting in the lack of timely coordination between the branch and head office. The rejection of the appeal without considering the request for condonation cannot be countenanced. https://www.mhc.tn.gov.in/judis WP No. 29190 of 2026 __________ Page3 of 4 5. Hence, the impugned appellate order is set aside. Upon examining the reasons for delay and being satisfied that sufficient cause is shown for the delay of 16 days, the delay is condoned. Consequently, the appellate authority is directed to consider and dispose of the appeal on merits without going into the question of limitation, in accordance with law. 6. This writ petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected writ miscellaneous petition is closed. 06-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Assistant Commissioner, Hosur (north-2) assessment circle, survey no.773, anna centenary building, ground floor, integrated commercial taxes offices building, seetharammedu, Hosur – 635109. 2. The Deputy Commissioner (CT) 4th Floor, Sapithagiri Sri Vari Mansion, Ashok Leyland Unit- II, SIPCOT Phase- 2 Gandhi Nagar, Hosur- 635 109. https://www.mhc.tn.gov.in/judis WP No. 29190 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 29190 of 2026 and W.M.P.No.32056 of 2026 06-08-2026 https://www.mhc.tn.gov.in/judis