Madras High Court
WP/40176/2026 of LINGAMMAL MILLS, Rep by its Partner, MR.Sivasamy R Vs The Deputy Commissioner (ST) - Appellate Authority on 12 October 2026
WP No. 40176 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40176 of 2026
and WMP No.45115 of 2026
CNR: {HCMA012115662026}
Lingammal Mills, Rep by its Partner,
Sivasamy Rangasamy
225/1, Kurumbapalayam Road, Irugur,
Coimbatore - 641103.
..Petitioner(s)
Vs
1. The Deputy Commissioner (ST) - Appellate Authority, GST Appeals, coimbatore.
2. The Commercial Tax Officer,
Karumathampatti Assessment Circle,Coimbatore III,Coimbatore, Tamilnadu.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus calling for the records relating to the impugned order passed by the 1st respondent in Form GST APL-02 bearing reference No.ZD330426051323R dated 07.04.2026
rejecting the petitioner’s statutory appeal bearing ARN AD3303261098940 and the assessment order passed by the 2nd respondent in reference No.ZD331225045090Z dated 03.12.2025 for the financial year 2021-2022 and __________
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WP No. 40176 of 2026
quash the same and consequently set aside the assessment order dated 03.12.2025 and remand the matter to the 2nd respondent for fresh consideration and adjudication in accordance with law, after affording the petitioner a reasonable and effective opportunity to file its objections, furnish the necessary documents and records, make the necessary corrections and reconciliations in respect of the discrepancies alleged in the proceedings and thereafter pass a fresh and reasoned order on merits, after affording the petitioner an opportunity of personal hearing.
For Petitioner(s):
Mr. A.Praveen Kumar
For Respondent(s):
Ms. G. Dhanamadhri
Special Government Pleader (T)
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ORDER
The present Writ Petition has been filed challenging the order dated 07.04.2026 passed by the first respondent, whereby the petitioner’s statutory appeal was rejected.
2. The learned counsel for the petitioner submits that the petitioner preferred the statutory appeal before the first respondent with a delay of 27 days, which is well within the condonable period. However, the first respondent mechanically rejected the appeal solely on the ground of delay, without considering the statutory power to condone the same or recording any reasons __________
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WP No. 40176 of 2026 for refusing to entertain the appeal on merits. He submits that the impugned order is, therefore, contrary to the statutory scheme.
3. In response, Ms. G. Dhanamadhri, learned Special Government Pleader (T) appearing for the respondents, submits that no application for condonation of delay was filed along with the appeal.
4. In reply, the learned counsel for the petitioner undertakes to file an appropriate application for condonation of delay before the appellate authority, and requests this Court to grant liberty for the same.
5. Considering the facts and circumstances of the case and the submissions made on either side, this Court is of the view that since the appeal was filed with a delay of 27 days, which falls within the statutory condonable period, the petitioner ought to be provided a sufficient opportunity to agitate their case on merits by way of a statutory appeal. __________
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WP No. 40176 of 2026
6. Accordingly, the impugned order dated 07.04.2026 passed by the first respondent is set aside. The petitioner is directed to file an appropriate application to condone the delay of 27 days, along with an appeal, before the appellate authority within a period of two (2) weeks from the date of receipt of a copy of this order. Upon filing of the same, the appellate authority is directed to consider the condone delay application, take the appeal on record, and thereafter, pass a speaking order on merits and in accordance with law, after providing a reasonable opportunity of personal hearing to the petitioner, as expeditiously as possible.
7. With the above directions, this Writ Petition stands disposed of. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed. 12-10-2026 Asi __________
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WP No. 40176 of 2026 To
1. The Deputy Commissioner (ST) - Appellate Authority, GST Appeals, Coimbatore.
2. The Commercial Tax Officer, Karumathampatti Assessment Circle, Coimbatore III,Coimbatore, Tamilnadu. __________
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WP No. 40176 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 40176 of 2026 and WMP No.45115 of 2026 12-10-2026 __________
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