Madras High Court
WP/42426/2026 of Stellantis India Private Limited Vs Assistant Commissioner Assistant Commissioner ST on 14 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR. JUSTICE KRISHNAN RAMASAMY
W.P.No.42426 of 2026
and W.M.P.No.47669 of 2026
CNR: {HCMA012479142026}
Stellantis India Private Limited,
(Successor of PCA Motors Private Limited)
Rep. by its Authorised Signatory Sudharsan, Adhigattur Village, Kadambathur P.O., Thiruvallur, Tiruvallur, Tamil Nadu – 631 203.
..Petitioner(s)
Vs
1. The Assistant Commissioner/
Assistant Commissioner (ST),
Sholinganallur South-III
Chennai South, 2nd Floor,
Room No. 218, The Integrated Building for Commercial Taxes Registration Department, (South Tower), Nandanam, Chennai – 35.
2. The Deputy Commissioner (CT)
Office of the GST Appeal-II,
PAPJM Building, 2nd Floor,
Greams Road, Chennai – 600 006.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in the file of the First Respondent in respect of the Impugned Order under section 73 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 including the Summary of the Order in Form GST DRC-07 both dated
26.12.2025 and having Reference Number ZD331225340626K and its annexure dated 26.12.2025 in GSTIN/ 33AAFCP2232D2Z0/ 2021-22 passed by the First Respondent for FY 2021-22 along with the acknowledgement in Form GST
APL-02 dated 04.08.2026 having Reference Number ZD330826015013U
issued by the Second Respondent under Rule 108 of Central Goods and Services Tax Rules, 2017/ Tamil Nadu Goods and Services Tax Rules, 2017 for the FY 2021-22 and quash the same as illegal, contrary to the provisions of the Tamil Nadu Goods and Service Tax Act, 2017 / Central Goods and Service Tax Act, 2017.
For Petitioner(s):
Mr.N V Narayanan
For Respondent(s):
Mrs.Amirtapoonkodi Dinakaran
Additional Government Pleader
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ORDER
This Writ Petition has been filed challenging the impugned rejection order dated 04.08.2026 passed by the second respondent.
2. Mrs.Amirtapoonkodi Dinakaran, learned Additional Government Pleader, takes notice on behalf of the respondents. By consent of both parties, the main writ petition is taken up for disposal at the admission stage itself.
3. The learned counsel for the petitioner submits that the first respondent issued a show cause notice – DRC-01 dated 07.07.2025 to the petitioner alleging certain deficiencies. The petitioner filed a detailed reply to the same on 04.08.2025. Subsequent to the filing of the said reply, an ex parte assessment order was passed by the first respondent on 26.12.2026. Since the impugned order was uploaded on the common portal under the GSTIN registration belonging to the erstwhile company, M/s.PCA Motors Private Limited, the petitioner was unaware of the said assessment order, and failed to file the appeal within time. After knowing about the said assessment order, the petitioner preferred an appeal against the same with a delay of 74 days. Since the said delay was beyond the condonable period, the appeal was rejected on the grounds of limitation by the second respondent vide rejection order dated 04.08.2026.
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 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 on either side and perused the materials available on record.
7. In the case on hand, the ex parte assessment order was passed by the first respondent on 26.12.2026. Aggrieved by 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 second respondent vide the impugned order dated 04.08.2026. According to the petitioner, they remained unaware of the said order as it was uploaded in the common portal under the GSTIN registration belonging to the erstwhile company and hence, the petitioner 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 04.08.2026 is set aside and the delay in filing the appeal against the assessment order is hereby condoned, subject to the payment of an additional
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 sahll 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 is disposed of. No costs. Consequently, the connected miscellaneous petition is closed. 14-10-2026 Neutral Citation: Yes/No ham
To
1. The Assistant Commissioner/ Assistant Commissioner (ST), Sholinganallur South-III Chennai South, 2nd Floor, Room No. 218, The Integrated Building for Commercial Taxes Registration Department, (South Tower), Nandanam, Chennai – 35.
2. The Deputy Commissioner (CT) Office of the GST Appeal-II, PAPJM Building, 2nd Floor, Greams Road, Chennai – 600 006.
KRISHNAN RAMASAMY, J. ham W.P.No.42426 of 2026 and W.M.P.No.47669 of 2026 14-10-2026