WP/40718/2026 of M/s.Deeejay Minerals Private Limited Vs The Appellate Deputy Commissioner (ST) on 13 October 2026

Order

This writ petition has been filed by the petitioner challenging the 1st respondent’s order in Form GST APL-02 with reference No. ZD3304262435497 dated 29.04.2026.

2. Mr.R.Sethu Prabakaran, learned Government Advocate (Taxes) takes notice on behalf of the respondents.

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. Learned counsel for the petitioner would submit that the petitioner preferred an appeal before the Appellate Authority against the impugned assessment order dated 11.11.2025, with a delay of one day beyond the

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statutory limitation period of three months, after remitting the mandatory pre- deposit of 10% of the disputed tax liability. However, the Appellate Authority rejected the appeal on the ground that it had been filed beyond the statutory limitation period.

5. He would further submit that the petitioner had not received the physical copies of the show cause notice or the consequential assessment order dated 11.11.2025. Since the petitioner’s accountant, who was exclusively handling all GST-related matters, was unavailable, the petitioner was unaware of the assessment proceedings being passed. Immediately upon becoming aware of the impugned assessment order, the petitioner preferred an appeal before the 1st respondent with a delay of one day. However, the appeal was rejected on the ground that the delay exceeded the condonable period.

6. Learned Government Advocate appearing for the respondents would submit that the Appellate Authority rejected the appeal as it had been preferred beyond the statutory limitation period. He would further submit that, if this Court is satisfied with the reasons assigned by the petitioner for the delay, appropriate orders may be passed subject to such conditions as deemed fit, enabling the petitioner to pursue the appeal in accordance with law.

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7. Heard the learned counsel for the petitioner as well as the learned Government Advocate appearing for the respondents and perused the materials available on record.

8. Upon hearing and perusal of records, the reason assigned by the petitioner, for the delay in filing the appeal against the assessment order, appears to be genuine. Therefore, this Court is inclined to condone the delay in filing the appeal against the impugned assessment order.

9. Accordingly, this Court pass the following order:

(i) The delay in filing the appeal against the assessment order dated 11.11.2025 is hereby condoned subject to the payment of Rs.2,000/- (Rupees Two Thousand Rupees only) payable to the High Court Legal Service Authority, within a period of one week from the date of receipt of a copy of this order.

(ii) The petitioner is directed to re-present the appeal within a period of two weeks thereafter.

(iii) The Appellate Authority is directed to take the appeal on record without insisting upon the limitation aspect, subject to verification of the aforesaid payment and, if the appeal is otherwise in order, proceed to consider the same on merits and in accordance with law, after affording an opportunity of hearing to the petitioner. The aforesaid exercise shall be completed within a

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period of six weeks from the date of re-presentation of the appeal by the petitioner.

10. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is closed. 13-10-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst To

1. The Appellate Deputy Commissioner (ST) GST Appeals-II, No. 1, Greams Road, Commercial Tax Offices, Chennai - 600 006.

2. The Assistant Commissioner (ST) Alandur Assessment Circle, Room No. 303, III Floor, Integrated Commercial Taxes Buildings (South Tower), Nandanam, Chennai - 600 035.

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KRISHNAN RAMASAMY J. rst WP No. 40718 of 2026 AND WMP NO. 45684 OF 2026 13-10-2026 (1/2)