WP No. 29314 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29314 of 2026 and W.M.P.Nos.32203 & 32207 of 2026 M/s.Bharani Hospitality Services, Represented by its Proprietor Althar Vishwanathshetty jithendrasetty 5/199,1st Floor, Chinna Elasagiri, Zuzuwadi PO,Hosur, Krishnagiri, Tamilnadu 635126. ..Petitioner(s) Vs Deputy Commissioner (ct) (Also known as deputy commissioner (appeals)) Hosur, tamilnadu. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, To call for the records on the files of the Respondent herein Form GST APL -04 in Order No. ZD3306262692663 dated 29.06.2026 in GSTIN No. 33ABFPJ6014R1ZH for the Tax period 2021-2022 and quash the same and direct to the respondent to accept my Appeal No. & Year AD330426031424G dated 15.04.2026 filed against the order passed in Form GST DRC -07 with Reference No. ZD331225185681D dated 12.12.2025. For Petitioner(s): Mr.Raju Sharma M https://www.mhc.tn.gov.in/judis WP No. 29314 of 2026 __________ Page2 of 4 For Respondent(s): Ms.G.Dhana Madhri, Special Government Pleader (Tax) ************ ORDER Challenging the order dated 12.12.2025, the petitioner endeavour to lodge the appeal on 08.04.2026. He was unable to do so on account of a technical glitch. The appeal was rejected thereafter on the ground of delay. 2. Referring to these screenshot pertaining to the lodging of the appeal, learned counsel submits that the petitioner endeavoured to lodge the appeal within the condonable period but could not do so to a technical glitch. 3. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondent. 4. The record shows that the petitioner endeavoured to lodge the appeal on 08.04.2026. This was within the condonable period. The petitioner cannot be put to prejudice for not being able to do so on account of a technical glitch. Hence, the appellate order is set aside and the appellate authority is directed to consider the petitioner’s appeal and the condone delay application by treating the appeal as having been filed on 08.04.2026. https://www.mhc.tn.gov.in/judis WP No. 29314 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 07-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy Commissioner (ct) (Also known as deputy commissioner (appeals)) Hosur, tamilnadu. https://www.mhc.tn.gov.in/judis WP No. 29314 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 29314 of 2026 and W.M.P.Nos.32203 & 32207 of 2026 07-08-2026 https://www.mhc.tn.gov.in/judis