WP/38023/2026 of M/S.Accsys Dot Com Store Private Limited Vs Assistant Commissioner (ST) on 6 October 2026

ORDER

This writ petition has been filed challenging the impugned assessment order dated 05.12.2025 passed by the first respondent and rejection order dated 26.05.2026 passed by the second respondent.

2. Ms.G.Dhana Madhri, 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, the first respondent issued a show cause notice – DRC-01 dated 29.08.2025 to the petitioner alleging certain deficiencies. For which, the petitioner has filed his reply on 07.11.2025. Subsequent to the filing of the said reply, the ex parte impugned assessment order came to be passed by the first respondent on 05.12.2025. Since the petitioner’s Manager Mr.B.Mohanakrishnan passed away on 06.02.2026, 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 56 days. Since the said delay is beyond the condonable period, the appeal was rejected by the second respondent, vide rejection order dated 26.05.2026, on the aspect of limitation. Hence, he prayed to set aside the rejection order and

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WP No. 38023 of 2026

remand the matter to the second respondent for fresh consideration.

4. On the other hand, the learned Special 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.

5. Heard the learned counsel on either side and perused the materials available on record.

6. In the case on hand, the ex parte assessment order came to be passed on 05.12.2025. Aggrieved over the same, an appeal was belatedly preferred by the petitioner on 30.04.2026, i.e., with a delay of 56 days. Since the delay was beyond the condonable period, the said appeal was rejected by the second respondent vide impugned order dated 26.05.2026. According to the petitioner, they remained unaware of the said order, since his Manager has failed to intimate the same to them and hence, they were unable to file the appeal within time.

7. 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

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WP No. 38023 of 2026

the impugned assessment order.

8. Accordingly, this Court passes the following order:

i) The impugned rejection order dated 26.05.2026 is set aside and the delay of 56 days in filing the appeal against the assessment order is hereby condoned.

ii) If the appeal filed by the petitioner was returned, the petitioner is directed to represent the appeal, within a period of two weeks from the date of receipt of a copy of this order.

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. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is closed. 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM

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WP No. 38023 of 2026

To:

1. Assistant Commissioner (ST) pallavaram assessment circle, Tambaram Zone, No.305, 3rd floor, greenways road, R.A.Puram, chennai – 600028.

2. Deputy Commissioner (CT) Chengalpattu.

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WP No. 38023 of 2026

KRISHNAN RAMASAMY, J. VM WP No. 38023 of 2026 06-10-2026

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