WP/42787/2026 of Ms Keerthi Enterprises Vs The Deputy State Tax Officer on 16 October 2026

ORDER

Mr.R.Sethu Prabakaran, learned Government Advocate (Tax) takes notice for the Respondents.

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W.P.No.42787 of 2026

2. With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself.

3. The Petitioner has filed this Writ Petition challenging the Order in Form GST APL-02 dated 12.05.2026 passed by the 2nd Respondent.

4. The learned counsel for the Petitioner submitted that on scrutinization of the returns filed by the Petitioner for the Financial Year 2021-22, certain discrepancies were found by the Officials, pursuant to which, the 1st Respondent had issued the Show Cause Notice in GST Form DRC-01 dated 23.09.2025 and thereafter, issued the Reminder Notices dated 23.10.2025, 31.10.2025 & 21.11.2025, calling upon the Petitioner to file its reply and appear for personal hearing on 28.10.2025, 04.11.2025 & 24.11.2025 respectively.

4.1. It is further submitted by the learned counsel for the Petitioner that since the Show Cause Notice was uploaded in the “View Additional Notices and Orders” column in GST Portal and the Petitioner’s erstwhile Accountant had failed to bring the same to the knowledge of the Petitioner, the Petitioner could not file any Reply/Objection to the Show Cause Notice and also, could not appear for personal hearings, as a result of which, the 1st Respondent had passed an ex-parte Assessment Order dated 04.12.2025 along with summary of

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the Order in Form GST DRC-07, confirming the tax and penalty proposed in the Show Cause Notice and directing the Petitioner to pay a sum of Rs.33,04,098/-.

4.2. The learned counsel for the Petitioner submitted that when the Petitioner came to know about the ex-parte Assessment Order dated 04.12.2025, he immediately directed his new Accountant to file a statutory appeal before the 2nd Respondent and the Appeal was filed on 02.04.2026. The three month appeal filing period expired on 04.03.2026 and the expiry date of one month condonable period is 04.04.2026. In the present case, the Appeal has been filed 28 days beyond the three month appeal filing period and two days prior to the expiry of the condonable period of one month. There was only a delay of 28 days in filing the Appeal. Therefore, the Appeal filed by the Petitioner is well within the time prescribed under Section 107(4) of the Central Goods and Services Tax Act, 2017.

4.3. It is submitted by the learned counsel for the Petitioner that after the filing of Appeal dated 02.04.2026, the 2nd Respondent vide Notice dated 08.04.2026, called upon the Petitioner to appear for personal hearing on 17.04.2026. But on the said date, the Petitioner was sick and he was unable to appear for personal hearing. Therefore, the 2nd Respondent vide Order in Form GST APL-02 dated 12.05.2026, rejected the Petitioner's Appeal for the reason that “delay in submission of appeal”. After the rejection of Appeal dated

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02.04.2026, the Petitioner once again filed an Appeal dated 05.06.2026 along with Medical Certificate. However, the 2nd Respondent has rejected the same as time barred.

4.4. The learned counsel for the Petitioner also submitted that the delay in filing the Appeal was neither willful nor wanton. Therefore, the learned counsel prayed this Court to condone the delay of 28 days in filing the Appeal and issue appropriate direction to the 2nd Respondent to dispose of the Petitioner's Appeal.

5. The learned Government Advocate (Tax) appearing for the Respondents submitted that when filing the Appeal dated 02.04.2026, the Petitioner did not produce any supporting documents showing sufficient cause for the delay in filing the Appeal. Hence, the 2nd Respondent has rejected the Petitioner’s Appeal.

6. Heard the learned counsel on either side and perused the materials available on record.

7. In the present case, challenging the ex-parte Assessment Order dated 04.12.2025 passed by the 1st Respondent, the Petitioner preferred an Appeal before the 2nd Respondent on 02.04.2026. Since there was a delay of 28 days in

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filing the Appeal and the Petitioner did not produce any supporting documents showing sufficient cause for the said delay, the 2nd Respondent vide Order dated 12.05.2026, rejected the Petitioner’s Appeal. The reason stated by the Petitioner for belated filing of the Appeal appears to be genuine. Hence, this Court is inclined to issue/pass the following directions/orders:

(i) The impugned Order in Form APL-02 dated 12.05.2026 passed by the 2nd Respondent is set aside and the delay of 28 days in filing the Appeal against the Assessment Order dated 04.12.2025 is condoned.

(ii) The Petitioner is directed to re-present the Appeal before the 2nd Respondent, within a period of two weeks from the date of receipt of a copy of this order.

(iii) On such representation of Appeal by the Petitioner, the 2nd Respondent shall take up the Petitioner's Appeal and dispose of the same on merits and in accordance with law, as expeditiously as possible, after affording an opportunity of hearing to the Petitioner.

8. With the above directions, this Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petition is closed. 16-10-2026 mrr Index: Yes/No Speaking/Non-Speaking Order Neutral Citation: Yes/No

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To

1. The Deputy State Tax Officer, Udhagai (South), The Nilgiris.

2. The Deputy Commissioner (CT), GST Appeals, Commercial Taxes Department, Coimbatore, Tamil Nadu.

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KRISHNAN RAMASAMY, J. mrr W.P.No.42787 of 2026 16-10-2026

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