WP No. 28987 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 28987 of 2026 and W.M.P.Nos.31780, 31781 & 31782 of 2026 Tvl. SPI Equipments India Private Limited Rep by its Managing Director Ashok Kumar Dhana Kumar, 2/205,Behind Adithya Kalyana Mandapam, Natchipalayam, Valukkuparai Post, Coimbatore, Tamilnadu-641032. ..Petitioner(s) Vs 1. The Deputy commissioner (ST)(GST Appeals) Commercial Taxes building, coimbatore 2. The State Tax Officer ST Kuniyamuthur Assessment Circle, Coimbatore ..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 of the 1st Respondent vide the impugned Appeal Rejection Order in Form GST APL-02 bearing reference No. ZD330426260801K dated 30.04.2026 and quash the same as is in violation of Principles of Natural Justice, and to direct the 1st respondent to consider the appeal filed by the petitioner. For Petitioner(s): Ms.J.Prageetha for Mr.S.Jaikumar https://www.mhc.tn.gov.in/judis WP No. 28987 of 2026 __________ Page2 of 4 For Respondent(s): Ms.G.Dhana Madhri, Special Government Pleader (Tax) *********** ORDER An order in original dated 12.12.2025 was carried in appeal on 31.03.2026. Said appeal was dismissed solely on the ground of delay. Learned counsel for the petitioner submits that the appeal was filed along with an application to condone delay. Without considering said application, she submits that the appeal was dismissed on the ground of delay. 2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of both the respondents. 3. The petitioner has placed on record the appeal filed on 31.03.2026 along with an application to condone delay. The rejection of the appeal on the ground of delay without considering the application to condone delay is untenable. Hence, the appellate order is set aside. On perusal of the application to condone delay, I find that it is stated that the Accounts Manager was unwell. The length of delay is 19 days. Considering these aspects, I am satisfied that sufficient cause is shown. Therefore, the delay is condoned and the appellate authority is directed to consider and dispose of the appeal on merits. Because https://www.mhc.tn.gov.in/judis WP No. 28987 of 2026 __________ Page3 of 4 the 10% pre-deposit was made while lodging the appeal, the bank attachment shall stand raised. 4. 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. 05-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Deputy commissioner (ST)(GST Appeals) Commercial Taxes building coimbatore 2. The State Tax Officer ST Kuniyamuthur Assessment Circle,Coimbatore https://www.mhc.tn.gov.in/judis WP No. 28987 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 28987 of 2026 and W.M.P.Nos.31780, 31781 & 31782 of 2026 05-08-2026 https://www.mhc.tn.gov.in/judis