Madras High Court
WP(MD)/29565/2026 of Tvl. Sri Bhuvaneshwari and Co Vs The Deputy Commissioner (ST) on 15 October 2026
WP(MD) No. 29565 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 29565 of 2026
CNR:{HCMD011455452026}
AND
WMP(MD) No. 22454 of 2026
Tvl. Sri Bhuvaneshwari and Co
Rep. by its Partner B. Prabhakar
..Petitioner(s)
Vs
1. The Deputy Commissioner (ST)
(First Appellate Authority), (GST Appeals), Madurai
2. The Assistant Commissioner (ST) (FAC)
Dindigul Town Assessment Circle,
Dindigul
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARIFIED
MANDAMUS calling for records pertaining to the impugned order passed by the 1st Respondent vide his order in FORM GST APL-04, Appeal No and Year AP/GST/2013/2025 dated 22-05-2026 and quash the same as it is illegal and in gross violations of the principles of natural justice and further direct the 1st respondent to admit the appeal heard on the merits.
__________
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WP(MD) No. 29565 of 2026
For Petitioner(s):
M/s A. Satheesh Murugan
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
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ORDER
Challenging Order-in-Original dated 03.04.2025, the petitioner presented an appeal on 09.08.2025. The Appellate Authority rejected the appeal as being time barred. Said order is impugned herein.
2. Section 107 of applicable GST enactments specifies a limitation period of three months and a condonable period of a further one month. The appeal was clearly presented beyond the condonable period. Hence, there is no infirmity in the order rejecting the appeal.
3. In view thereof, this Writ Petition is dismissed by leaving it open to the petitioner to challenge the original order in judicial review. There shall be no order as to costs. Consequently, the connected miscellaneous petition is closed. 15-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd __________
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WP(MD) No. 29565 of 2026 To
1. The Deputy Commissioner (ST) (First Appellate Authority), (GST Appeals), -Madurai
2. The Assistant Commissioner (ST) (FAC) Dindigul Town Assessment Circle, Dindigul __________
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WP(MD) No. 29565 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 29565 of 2026 AND WMP(MD) No. 22454 of 2026 15-10-2026 __________
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