WP No. 29506 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. 29506 of 2026 and W.M.P. Nos.32450 and 32451 of 2026 Ms Chemin C and I Private Limited C -102 to 106 110 to 114 , 17th Cross PIPDIC Industrial Estate, Puducherry-605 009 Represented by its Managing Director Shri R Ragu ..Petitioner Vs The Additional Commissioner of GST (Appeals I) 26/1,Mahatma Gandhi Road, Nungambakkam Chennai-600 034 ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari to call for the records connected with impugned Order-in-Appeal No.03/2026 (GSTA-I)( ADC ) dated 30.01.2026 passed by the respondent herein dismissing the statutory appeal filed by the petitioner herein on the ground of bar of limitation and to quash the same for having been passed in gross violation to the principles of natural justice and contrary to the settled principles of law. For Petitioner: Mr.N Viswanathan For Respondent: Mr.Su.Srinivasan, Senior Standing Counsel Mr.J.Harikrishna, Junior Standing Counsel https://www.mhc.tn.gov.in/judis WP No. 29506 of 2026 __________ Page2 of 4 ORDER An appellate order dated 30.01.2026 rejecting the appeal on the ground of limitation is challenged. 2. Learned counsel for the petitioner submits that the order in original was received on 19.04.2024 and that it is recorded erroneously in the impugned appellate order that it was received on 10.04.2024. The appellate authority has recorded that the speed post seal records that it was delivered on 10.04.2024 and that it was placed before the Managing Director/Joint Managing Director of the company on 19.04.2024. Computing the limitation from 10.04.2024, the appellate authority has reached the conclusion that the appeal was presented beyond the condonable period. 3. I find no infirmity in the appellate order warranting interference. Therefore, this writ petition is disposed of by declining to interfere with the impugned appellate order but by leaving it open to the petitioner to challenge the order in original in accordance with law. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 07.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi https://www.mhc.tn.gov.in/judis WP No. 29506 of 2026 __________ Page3 of 4 To The Additional Commissioner of GST (Appeals I) 26/1,Mahatma Gandhi Road, Nungambakkam Chennai-600 034 https://www.mhc.tn.gov.in/judis WP No. 29506 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 29506 of 2026 07.08.2026 https://www.mhc.tn.gov.in/judis