Madras High Court
WP/39491/2026 of M/s.Paramount Cosmetics (India) Limited Vs The State Tax Officer on 8 October 2026
WP No. 39491 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39491 of 2026
and WMP No.44367 of 2026
CNR: {HCMA011978662026}
M/s.Paramount Cosmetics (India) Limited, Represented by its Managing Director MR.Hiitesh Topiiwaalla, No.124/3B, Chennapalli Village,Shoolagiri Taluk, Krishnagiri, Tamilnadu -635117.
..Petitioner(s)
Vs
1. The State Tax Officer
south-2 assessment circle,
commercial taxes building, 1st floor, seetharam nagar, bangalore road, hosur, tamilnadu - 635109.
2. The Deputy Commissioner (GST Appeals)
2nd floor, Commercial Taxes Building, Pitchards Road, Hasthampatty, Salem - 636007.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for the records relating to impugned order-in-original bearing reference no.
GSTIN/33AACCP8839P1ZQ/2021-2022 along with summary order in form GST DRC-07 bearing Ref No.ZD331025096103T dated 10.10.2025 passed by
WP No. 39491 of 2026
the 1st respondent and quash the same being arbitrary, passed in violation of principles of natural justice in contravention of section 75 and section 169 of CGST/TNGST Act, 2017 and also in violation of articles 14,19(1)(g) and 265 of the constitution.
For Petitioner(s):
Ms. N.Asmitha
For Respondent(s):
Ms. G. Dhanamadhri
Special Government Pleader (T)
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ORDER
This Writ Petition has been filed challenging the order dated 10.10.2025 passed by the 1st respondent and the rejection of appeal dated 08.04.2026 passed by the 2nd respondent.
2. Ms. G. Dhanamadhri, learned Special Government Pleader takes notice on behalf of the respondents. By consent of the parties, the main Writ Petition is taken up for disposal at the admission stage itself.
3. The learned counsel for the petitioner would submit that in this case, all notices/communications were uploaded by the respondent under the “View Additional Notices and Orders” column in the GST common portal. Since the petitioner was not aware of the said notices, they failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by
WP No. 39491 of 2026 the first respondent without providing any opportunity of personal hearing to the petitioner. Therefore, this petition has been filed.
4. Further, she would submit that challenging the order passed by the first respondent, the petitioner has also filed an appeal before the second respondent with a delay of 37 days beyond the condonable period. However, the same has been rejected vide order dated 08.04.2026 on the ground that it was filed beyond the condonable period. she further submits that because the primary impugned order was passed ex parte, the petitioner was unable to file the appeal within the prescribed time. She would further submit that 30% of the disputed tax amount has already been recovered by the Department.
5. On the other hand, the learned Special Government Pleader appearing appearing for the respondents would submit 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 for the petitioner and the learned Additional Government Pleader for the respondents and also perused the materials available on record.
WP No. 39491 of 2026
7. In the case on hand, the ex parte assessment order came to be passed on 10.10.2025. Aggrieved over the same, an appeal was belatedly preferred by the petitioner on 16.03.2026, i.e., with a delay of 37 days beyond the condonable period, which was subsequently rejected by the second respondent vide order dated 08.04.2026. According to the petitioner, since the assessment order was passed ex parte, they remained unaware of the proceedings and were consequently unable to file the appeal within the prescribed period of limitation.
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, taking into consideration that 30% of the disputed tax amount has already been recovered by the department, this Court is not inclined to impose any further condition for the deposit of tax. Accordingly, this Court passes the following order:
WP No. 39491 of 2026
i) The impugned rejection order dated 08.04.2026 passed by the second respondent is set aside and the delay of 67 days in filing the appeal against the assessment order is hereby condoned.
ii) If the appeal filed by the petitioner was completely rejected, the petitioner is directed to file a fresh appeal along with the copy of this order, within a period of two (2) weeks from the date of receipt of a copy of this roder.
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 sufficient opportunity 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 also closed. 08-10-2026 Asi To
1. The State Tax Officer South-2 assessment circle, commercial taxes building, 1st floor, seetharam nagar, bangalore road, hosur, tamilnadu - 635109.
2. The Deputy Commissioner (GST Appeals) 2nd floor, Commercial Taxes Building, Pitchards Road, Hasthampatty, Salem - 636007.
WP No. 39491 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 39491 of 2026 and WMP No.44367 of 2026 08-10-2026