Madras High Court
WP/40483/2026 of Farida Prime Tannery Private Limited Vs The Appellate Deputy Commissioner (ST)(GST) on 13 October 2026
WP No. 40483 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40483 of 2026
CNR:{HCMA012343222026}
AND
WMP NO. 45433 & 45434 OF 2026
Farida Prime Tannery Private Limited,
Represented by its Authorised Signatory
Mr.D.C.Ravi, No. 8/2, Jalal Road Extension, Ambur -635802.
..Petitioner(s)
Vs
1. The Appellate Deputy Commissioner (ST)
(GST), Commercial Taxes Building,
Bharathiyar Salai, Fort Round, Vellore 632001
2. Assistant Commissioner (ST) (FAC),
Ambur Assessment Circle,
Ward-D, Block-30, Union Bank
1st Floor, Bypass Road,
Melkrishnapuram, Ambur 635802
3. Deputy Commercial Tax Officer, Ambur
Commercial Tax Office,
Commercial Taxes Building, Ward-1,
Block 18, Survey No. 442, Pudhupet Road, Tiruppathur 635601
4. Assistant Commissioner (Circle)
Commercial Tax Office,
Survey No. 442, Pudhupet Road,
Tiruppathur-635601.
..Respondent(s)
WP No. 40483 of 2026
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Certirorified Mandamus, calling for the records of the Impugned Order dated 25.07.2026 in Form GST APL-02 with Reference No.
ZD3307262205795 issued by the 1st Respondent against the Petitioners appeal with ARN AD3304260557416, and to quash the same, and consequently direct the 1st Respondent to consider and dispose of the aforesaid appeal filed by the Petitioner in accordance with law For Petitioner(s):
Mr.Krithajnya R
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
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Order
This writ petition has been filed challenging the order dated 25.07.2026 passed by the respondent.
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.
WP No. 40483 of 2026
4. The learned counsel for the petitioner would submit that in this case, initially, the assessment order came to be passed on 26.12.2025. Aggrieved over the said assessment order, an appeal dated 27.04.2026 was preferred by the petitioner with a delay of 1 day beyond 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 1 day had occurred. Since the said delay is beyond the condonable period, the appeal was rejected by the respondent, vide impugned rejection order dated 25.07.2026, on the aspect of limitation. Hence, this writ petition has 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.
WP No. 40483 of 2026
7. In the case on hand, initially, the assessment order came to be passed on 26.12.2025. Aggrieved over the same, an appeal was belatedly preferred by the petitioner on 27.04.2026, i.e., with a delay of 1 day beyond the condonable period. Therefore, the said appeal was rejected by the respondent vide impugned order dated 25.07.2026. According to the petitioner, since the impugned order was only uploaded in the GST Portal and the same remained unnoticed by the petitioner, due to which there was a delay of 1 day 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 25.07.2026 passed by the respondent is set aside and the delay of 1 day in filing the appeal before the respondent is hereby condoned.
(ii) Therefore, the 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, this writ petition is disposed of. No costs.
WP No. 40483 of 2026
Consequently, the miscellaneous petition in WMP.No.45434 of 2026 is closed and the miscellaneous petition in WMP.No.45433 of 2026, which has been filed to dispense with the production of original assessment order, is ordered. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To
1. The Appellate Deputy Commissioner (ST) (GST), Commercial Taxes Building, Bharathiyar Salai, Fort Round, Vellore -632001.
2. Assistant Commissioner (ST) (FAC), Ambur Assessment Circle, Ward-D, Block-30, Union Bank 1st Floor, Bypass Road, Melkrishnapuram, Ambur 635802
3. Deputy Commercial Tax Officer, Ambur Commercial Tax Office,
Survey No. 442, Pudhupet Road, Tiruppathur 635601
4. Assistant Commissioner (Circle) Commercial Tax Office, Commercial Taxes Building, Ward-1, Block 18, Survey No. 442, Pudhupet Road, Tiruppathur-635601.
WP No. 40483 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 40483 of 2026 13-10-2026