Madras High Court
WP/41077/2026 of Sri Harini Silks Vs State Tax Officer on 7 October 2026
WP No. 41077 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41077 of 2026
and W.M.P.No.46099 of 2026
CNR: {HCMA012413712026}
Sri Harini Silks
Represented by its Partner,
Ranganathan Ramachandran,
No.22-H, Nagalathu Street,
Kanchipuram,Tamilnadu 631 501
..Petitioner(s)
Vs
1. State Tax Officer
Kancheepuram Assessment Circle,
1st Floor, Commercial Tax Office,
Collectorate Campus, Kancheepuram 631 501
2. The Deputy Commissioner CT
GST Appeal, Kancheepuram,
Taluk Office Building, Collectorate Campus, Kancheepuram 631 501.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus calling for the records of impugned order under Section 74A(5)(1) dated 15.05.2026 having Reference No.ZD330526150058I passed by the 1st respondent for the financial year 2024- 25 and Appeal rejection order having Reference No. ZD3309262146375 dated 25.09.2026 passed by the 2nd respondent and quash the same as illegal, erroneous on facts and violative of principles of Natural Justice and consequently direct the second respondent to condone the delay in filing the appeal and thereby directing to consider the matter afresh on merits after providing an opportunity of personal hearing.
WP No. 41077 of 2026
For Petitioner(s):
Mr.V.Parthiban
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (T)
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ORDER
This writ petition has been filed challenging the impugned rejection order dated 25.09.2026 passed by the second respondent.
2. Mr.I.Dinesh, learned Additional 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, the first respondent issued a show cause notice – DRC-01 dated 23.08.2025 to the petitioner alleging certain deficiencies. For which, the petitioner has filed his reply on 11.11.2025. Subsequent to the filing of the said reply, the ex parte assessment order came to be passed by the first respondent on 15.05.2026. Since the petitioner’s accountant has failed to follow the adjudication proceedings, the petitioner was unaware of the said assessment order, and failed to file their appeal within time. After knowing about the said assessment order, the petitioner preferred an appeal against the same with a delay of 39 days. Since the said delay is beyond the condonable period, the appeal was rejected by the second respondent, vide rejection order dated 25.09.2026, on the aspect of limitation.
WP No. 41077 of 2026
4. He would further submit that the petitioner undertakes to pay 5% of the disputed tax to the respondents and also made an endorsement to that effect in the case bundle. Hence, he prayed to condone the delay in filing the appeal.
5. On the other hand, the learned Additional Government Pleader 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 on either side and perused the materials available on record.
7. In the case on hand, the ex parte assessment order came to be passed by the first respondent on 15.05.2026. Aggrieved over the same, an appeal was belatedly preferred by the petitioner on 24.09.2026, i.e., with a delay of 39 days. Since the delay was beyond the condonable period, the said appeal was rejected by the second respondent vide impugned order dated 25.09.2026. According to the petitioner, they remained unaware of the said order, since his GST consultant has failed to follow the adjudication proceedings and hence, they were unable to file the appeal within time.
WP No. 41077 of 2026
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, though the petitioner had already paid 10% of the disputed tax amount as pre-deposit while filing the appeal, considering the delay of 39 days, this Court directs the petitioner to pay additional 5% of the disputed tax amount, as agreed by the petitioner, to the respondents. Accordingly, this Court passes the following order:
i) The impugned rejection order dated 25.09.2026 is set aside and the delay of 39 days in filing the appeal against the assessment order is hereby condoned, subject to the payment of additional 5% of the disputed tax amount by the petitioner to the respondent-Department. The setting aside of the impugned order will take effect from the date of payment of the said amount.
ii) If the appeal filed by the petitioner was returned, the petitioner is directed to re-present the appeal along with the copy of this order, within a period of two weeks from the date of payment of the said amount.
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
WP No. 41077 of 2026
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 closed. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM To:
1. State Tax Officer Kancheepuram Assessment Circle, 1st Floor, Commercial Tax Office, Collectorate Campus, Kancheepuram 631 501
2. The Deputy Commissioner CT GST Appeal, Kancheepuram, Taluk Office Building, Collectorate Campus, Kancheepuram 631 501
WP No. 41077 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 41077 of 2026 07-10-2026