Madras High Court
WP/39227/2026 of Shabana S Vs The Deputy Commissioner CT on 14 October 2026
W.P.Nos.39227 & 39735 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR. JUSTICE KRISHNAN RAMASAMY
W.P.Nos.39227 & 39735 of 2026
and W.M.P.No.44040 of 2026
W.P.No.39227 of 2026
CNR:{HCMA012056562026}
Shabana S
Proprietor of M/s. Zha Awards and Rewards, First Floor, Old No.12, New No.17, Arcot Road, Kodambakkam, Chennai, Tamil Nadu – 600 024.
..Petitioner(s)
Vs
1. The Deputy Commissioner CT
2. The Deputy State Tax Officer – 2,
..Respondent(s)
W.P.No.39735 of 2026
CNR:{HCMA012056572026}
Shabana S
..Petitioner(s)
Vs
1. The Deputy Commissioner CT,
2. The Deputy State Tax Officer – 2,
..Respondent(s)
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W.P.Nos.39227 & 39735 of 2026
PRAYER in
W.P.No.39227 of 2026
: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records pertaining to the impugned order dated 05.12.2025 in Ref No.
ZD331225099406A passed by the 2nd Respondent for financial year 2021-22
and quash the same.
PRAYER in
W.P.No.39735 of 2026
: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records pertaining to the impugned order dated 24.06.2026 in form GST APL-02 passed by the 1st respondent in Ref No.ZD3306262357069 for financial year 2021-22
and quash the same.
W.P.No.39227 of 2026,
For Petitioner(s):
Mr.Madan.G
For Respondent(s):
Mr.I.Dinesh
Additional Government Pleader
W.P.No.39735 of 2026,
For Petitioner(s):
Mr.Madan.G
For Respondent(s):
Mrs.Amirtapoonkodi Dinakaran
Additional Government Pleader
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COMMON ORDER
The Writ Petition in W.P.No.39735 of 2026 has been filed challenging the impugned rejection order dated 24.06.2026 passed by the first respondent.
2. Mrs.Amirtapoonkodi Dinakaran, learned Additional Government Pleader, takes notice on behalf of the respondents. By consent of both parties, the main writ petitions are taken up for disposal at the admission stage itself.
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W.P.Nos.39227 & 39735 of 2026
3. The learned counsel for the petitioner submits that the second respondent issued a show cause notice – DRC-01 dated 18.09.2025 to the petitioner alleging certain deficiencies. The petitioner filed a reply to the same on 06.10.2025. Subsequent to the filing of the said reply, an assessment order was passed by the second respondent on 05.12.2025. Since the petitioner was facing medical issues, she failed to file the appeal within time. After knowing about the said assessment order, the petitioner preferred an appeal against the same on 12.05.2026 with a delay of 37 days. Since the said delay was beyond the condonable period, the appeal was rejected on the grounds of limitation by the first respondent vide rejection order dated 24.06.2026.
4. He further submits that the petitioner undertakes to pay an additional 5% of the disputed tax to the respondents, over and above the amount already deposited and has made an endorsement to that effect in the case bundle. Hence, he prays to condone the delay in filing the appeal.
5. On the other hand, the learned Additional Government Pleader appearing for the respondents submits that the delay in filing the appeal occurred only due to the fault on the part of the petitioner and requests this Court to pass appropriate orders.
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W.P.Nos.39227 & 39735 of 2026
6. Heard the learned counsel on either side and perused the materials available on record.
7. In the case on hand, the assessment order was passed by the second respondent on 05.12.2025. Aggrieved by the same, an appeal was preferred belatedly by the petitioner with a delay. Since the delay was beyond the condonable period, the said appeal was rejected by the first respondent vide the impugned order dated 24.06.2026. According to the petitioner, due to her illness, she was unable to file the appeal within time.
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 on terms.
9. Therefore, though the petitioner had already paid 10% of the disputed tax amount as a pre-deposit while filing the appeal, considering the delay, this Court directs the petitioner to pay additional 5% of the disputed tax amount to the respondents, as agreed by the petitioner. Accordingly, this Court passes the following order:
i) The impugned rejection order dated 24.06.2026 is set aside and the delay in filing the appeal against the assessment order is hereby condoned, subject to the payment of an additional
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W.P.Nos.39227 & 39735 of 2026
5% of the disputed tax amount by the petitioner to the respondents’ Department within a period of four weeks from the date of receipt of a copy of this order. The setting aside of the impugned order shall take effect from the date of payment of the said amount.
ii) If the appeal filed by the petitioner has been returned, the petitioner is directed to re-present the appeal along with the copy of this order, within a period of two weeks from the date of payment of the said amount.
iii) Thereafter, the second respondent/Appellate Authority is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing a sufficient opportunity of hearing to the petitioner, as expeditiously as possible.
10. With the above directions, this Writ Petition in W.P.No.39735 of 2026 is disposed of. No costs.
11. In view of the order passed in W.P.No.39735 of 2026, the Writ Petition in W.P.No.39227 of 2026 is dismissed. Consequently, the connected miscellaneous petition is closed. 14-10-2026 Neutral Citation: Yes/No ham
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W.P.Nos.39227 & 39735 of 2026
To
1. The Deputy Commissioner CT
2. The Deputy State Tax Officer – 2,
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W.P.Nos.39227 & 39735 of 2026
KRISHNAN RAMASAMY J. ham W.P.Nos.39227 & 39735 of 2026 AND W.M.P.No.44040 of 2026 14-10-2026
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