Madras High Court
WP/39419/2026 of Shanmugam Jayavelu Vs Deputy Commercial Tax oficer on 7 October 2026
WP No. 39419 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39419 of 2026
CNR:{HCMA011990662026}
Shanmugam Jayavelu
Rep by its proprietor S.Shanmugam Jayavelu No.20/21,2nd street Ambethkar, Lakshmipuram Thiruvannamiyur chennai-600 041
..Petitioner(s)
Vs
Deputy Commercial Tax oficer
Thiruvannamalai South-III
Chennai South Tamilnadu
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Mandamus, directing the respondent to set aside the order in reference numberZD330726256410J dated 29.07.2026 rejecting appeal against ARN 3305260119280 stating that delay of 18 days in submission of Appeal and the same as illegal, arbitrary, opposed to the spirit of statues, rules and settled principles of natural justice of law and direct the respondent condone delay of 18 days in filing the appeal and take in to filed by granting opportunity to defend the case within a time frame as may fixed by this Honble Court For Petitioner(s):
Mr.S.Siva
For Respondent(s):
Mr.B.Sivaraman, GA
WP No. 39419 of 2026
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Order
This writ petition has been filed challenging the order dated 29.07.2026 passed by the respondent.
2. Mr.B.Sivaraman, learned Government Advocate, 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.
4. The learned counsel for the petitioner would submit that in this case, initially, the impugned assessment order came to be passed on 19.12.2025. Aggrieved over the said assessment order, an appeal dated 06.05.2026 was preferred by the petitioner with a delay of 18 days. 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 18 days had occurred. Since the said delay is beyond the condonable period, the appeal was rejected by the respondent, vide impugned rejection order dated 29.07.2026, on the aspect of limitation. Hence, this writ petition has been filed.
WP No. 39419 of 2026
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.
7. In the case on hand, initially, the assessment order came to be passed on 19.12.2025. Aggrieved over the same, an appeal was belatedly preferred by the petitioner on 06.05.2026, i.e., with a delay of 18 days. Since the delay was beyond the condonnable period, the said appeal was rejected by the respondent vide impugned order dated 29.07.2026. 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 18 days 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
WP No. 39419 of 2026
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 29.07.2026 passed by the respondent is set aside and the delay of 18 days in filing the appeal before the respondent is hereby condoned.
(ii) Thereafter, 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. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To Deputy Commercial Tax oficer Thiruvannamalai South-III Chennai South Tamilnadu
WP No. 39419 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 39419 of 2026 07-10-2026