WP/41111/2026 of Aadhil Enterprises Vs The Assistant Commissioner ST on 15 October 2026

Order

This writ petition has been filed challenging the order dated 24.02.2025 passed by the respondent.

2. Ms.G.Dhana Madhri, learned Special Government Pleader, takes notice on behalf of the respondent.

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. When this matter was taken up for hearing, the learned counsel for the petitioner would submit that the petitioner has already filed an appeal dated 26.07.2025 against the impugned assessment order. However, the said appeal was rejected by the respondent vide order dated 22.08.2025 on the aspect of limitation. Therefore, though he had sought for larger relief in this petition, he had restricted his relief to the extent to request this Court to condone the delay in filing the appeal against the assessment order.

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WP No. 41111 of 2026

5. Further, she would submit that the petitioner is ready and willing to pay 10% of the disputed tax amount as additional deposit, over and above the statutory pre-deposit to the respondent. Hence, she requests this Court to pass appropriate orders.

6. In reply, the learned counsel appearing for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal on terms.

7. Heard the learned counsel for the petitioner and the learned counsel for the respondent and also perused the materials available on record.

8. In the case on hand, the petitioner had restricted his relief and requested this Court to condone the delay in filing the appeal against the assessment order since it will be sufficient to meet out the case of the petitioner. Further, it was submitted that the petitioner is ready and willing to deposit 10% of the disputed tax amount as additional deposit, over and above the statutory pre-deposit, to the respondent.

9. Therefore, though this petition has been filed challenging the impugned assessment order dated 24.02.2025, considering the submissions made by the petitioner, this Court is inclined to condone the delay on terms and grant liberty

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to the petitioner to re-present the appeal dated 26.07.2025, which was rejected vide order dated 22.08.2025 on the aspect of limitation.

10. Accordingly, the appeal rejection order dated 22.08.2025 is set aside and the delay of 62 days in filing the appeal against the assessment order is hereby condonned, subject to the payment of additional deposit of 10%, over and above the statutory pre-deposit, to the respondent, as agreed by the petitioner, within a period of 4 weeks from the date of receipt of copy of this order. In such case, the Appellate Authority shall consider and dispose of the appeal dated 26.07.2025, on its own merits and in accordance with law, after providing sufficient opportunity to the petitioner, without pressing for limitation.

11. With the above directions, this writ petition is disposed of. No costs. Consequently, the miscellaneous petition in WMP.No.46143 of 2026 is closed and the miscellaneous petition in WMP.No.46142 of 2026, which has been filed to dispense with the production of original assessment order, is ordered. 15-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa

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To

1. The Assistant Commissioner ST Alandur Assessment Circle, Integrated Commercial Taxes Building, R.No.352, 3rd Floor, Anna Salai, Nandanam, Chennai 600 035

2. The Deputy Commissioner CT GST Appeal-II, PAPJM Building, 2nd Floor, Greams Road, Chennai 600 006

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KRISHNAN RAMASAMY J. nsa WP No. 41111 of 2026 15-10-2026

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