Madras High Court
WP/41252/2026 of Aruna Enterprises Vs The Deputy Commissioner (CT) on 15 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41252 & 41262 of 2026
CNR:{HCMA012162212026}
AND
WMP NO. 46282, 46284, 46289 & 46292 OF 2026
Aruna Enterprises
Represented by its Proprietor
Venkatesan
No.2/7-10, Vijaya Complex,
Bangalore Main Road, Mookandapalli,
Hosur, Krishnagiri District 635126
..Petitioner(s) in both
petitions
Vs
1. The Deputy Commissioner (CT),
GST Appeal, Hosur
Hosur, Krishnagiri-635 09.
2. The Assistant Commissioner (ST)
Hosur South - I Assessment Circle,
Integrated Commercial Taxes Building,
Hosur, Krishnagiri 635109
..Respondent(s) in both
petitions
Common Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, calling for the records relating to the impugned proceedings of the first Respondent in FORM GST APL-02 bearing Reference No.
ZD330426062203S dated 08.04.2026 and the connected proceedings of the second Respondent in the Order under Section 73 / Form GST DRC-07 bearing Reference No. ZD331225365314M dated 23.12.2025, and quash the impugned
proceedings as passed contrary to the provisions of the CGST/TNGST Act, 2017 and against the principles of natural justice and consequently direct the first Respondent to take the appeal on file and dispose of the same on merits in accordance with law calling for the records relating to the impugned proceedings of the first respondent in FORM GST APL 02 bearing Reference No.
ZD330426062188C and connected proceedings of the 2nd respondent in Form GST DRC 07 dated 23.12.2025, the Order passed under Section 73 of the CGST/TNGST Acts, 2017 and Summary of Order in Form GST DRC-07 dated 24.12.2025 bearing Reference No. ZD331225365520P and to quash the impugned proceedings as passed contrary to the provisions of the CGST/TNGST Act, 2017 and against the principles of natural justice and consequently direct the first Respondent to take the appeal on file and dispose of the same on merits in accordance with law For Petitioner(s):
Mr.P.Rajkumar
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
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Common Order
These writ petitions have been filed challenging the appeal rejection order dated 08.04.2026 & the assessment order dated 23.12.2025 passed by the respondents.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional 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. The learned counsel for the petitioner would submit that in this case, initially, the impugned assessment order came to be passed on 23.12.2025. Aggrieved over the said assessment order, an appeal dated 25.03.2026 was preferred by the petitioner with a delay of 2 days within the condonable period. According to the petitioner, the assessment order was not served to the petitioner, but, it was only uploaded in the GST Portal and thus, the same remained unnoticed by the petitioner, due to which the said delay of 2 days had occurred. Since the appeal was filed without any application for condonning the delay of 2 days, the said appeal was rejected by the respondent, vide impugned rejection order dated 08.04.2026, on the aspect of limitation. Hence, these writ petitions have been filed.
5. On the other hand, the learned counsel appearing for the respondents would submit that though all the notices and orders were duly uploaded by the respondents, the petitioner had failed to file the appeal in time. Hence, he would contend that the said delay has occurred only due to the fault on the part of the petitioner and requests this Court to pass appropriate orders.
6. Heard the learned counsel for the petitioner and the respondents and also perused the materials available on record.
7. In the case on hand, initially, the assessment order came to be passed on 23.12.2025. Aggrieved over the same, an appeal was belatedly preferred by the petitioner on 25.03.2026, i.e., with a delay of 2 days. Though the delay was within the condonable period, the aforesaid appeal was rejected by the respondent vide impugned order dated 08.04.2026 due to the non-filing of any condone delay application. According to the petitioner, since the impugned order was only uploaded in the GST Portal and the same remained unnoticed by the petitioner’s consultant, due to which there was a delay of 2 days in filing the appeal.
8. The above reason assigned by the petitioner, for the delay in filing the appeal against the assessment order, appears to be genuine. In such view of the matter, this Court is inclined to condone the delay, in filing the appeal against the impugned assessment order. Accordingly, this Court passes the following order:-
(i) Accordingly, the appeal rejection order dated 08.04.2026 passed by the respondent is set aside and the delay of 2 days in filing the appeal before the respondent is hereby condoned.
(ii) In such case, the 1st respondent-Appellate Authority is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing sufficient opportunity to the petitioner, as expeditiously as possible.
9. With the above directions, these writ petitions are disposed of. No costs. Consequently, the miscellaneous petitions in WMP.Nos.46284 &46292 of 2026 are closed and the miscellaneous petitions in WMP.Nos.46282 & 46289 of 2026, which have been filed to dispense with the production of original impugned orders, are ordered. 15-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To
1. The Deputy Commissioner (CT), GST Appeal, Hosur Hosur, Krishnagiri-635 09.
2. The Assistant Commissioner (ST) Hosur South - I Assessment Circle, Integrated Commercial Taxes Building, Hosur, Krishnagiri 635109
KRISHNAN RAMASAMY J. nsa WP No. 41252 & 41262 of 2026 15-10-2026