WP/39188/2026 of Ms Shri Pavithra Auto Product Private Limited Vs The Deputy Commissioner CT Appellate Authority on 6 October 2026

Order

in GSTIN.33AASCS5559D1Z1/2018-19 dated 21.12.2024 all passed by the 2nd respondent and Form GST DRC-08 bearing Reference No. ZD331224184148G dated 21.12.2024 passed by the 3rd respondent and the appeal Rejection Order in Form GST APL-02 bearing Reference No. ZD330826018889S dated 04.08.2026 passed by the 1st Respondent and consequential Urgent Recovery Notice bearing Reference No. GSTIN/33AASCS5559D1Z1 dated 19.08.2026 issued by the 4th Respondent, and to quash all same. For Petitioner(s): Mr. Leeban Arivalagan for M/s. Rifai And Lee Advocates For Respondent(s): Mr. I. Dinesh Additional Government Pleader

ORDER

This Writ Petition has been filed challenging the impugned rejection order dated 04.08.2026 passed by the 1st respondent on the ground that there was a delay of 127 days, which is beyond the condonable period.

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 the delay is due to the reason that the Consultant engaged by the petitioner failed to inform the ex parte order to the petitioner. The ex parte impugned assessment order came to be passed by the respondent on 10.08.2023. Being unaware of the said ex parte order, the petitioner has failed to file their appeal within time. Thereafter, the appeal against the aforesaid assessment order was preferred by the petitioner with a delay of 127 days. Since the said delay is beyond the condonable period, the appeal was rejected by the first respondent, vide rejection order dated 04.08.2026, on the aspect of limitation. He would fairly submit that the petitioner is ready and willing to pay additional 10% of the disputed tax amount. To that effect, he has also made an endorsement in the Court bundle.

4. 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.

5. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents and also perused the materials available on record.

6. In the case on hand, the ex parte assessment order came to be passed on 10.08.2023. Aggrieved over the same, an appeal was belatedly preferred by the petitioner on 01.09.2025, i.e., with a delay of 127 days. Since the delay was beyond he condonnable period, the said appeal was rejected by the respondent vide impugned order dated 04.08.2026. According to the petitioner, since the assessment order was passed in ex parte, they remained unaware of the said order 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 the impugned assessment order, on terms.

8. Therefore, though the petitioner had already paid 10% of the disputed tax amount as pre-deposit while filing the appeal, considering the delay of 127 days, this Court directs the petitioner to pay additional 10% of the disputed tax amount within a period of two (2) weeks from the date of receipt of a copy of this order, as agreed by the petitioner, to the respondents. Accordingly, this Court passes the following order:

i) The impugned rejection order dated 04.08.2026 is set aside and the delay of 127 days in filing the appeal against the assessment order is hereby condoned. 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 completely rejected, the petitioner is directed to file a fresh appeal along with the copy of this order, within a period of two weeks from the date of payment of the said payment.

iii) Thereafter, the first 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. W.M.P.No.43995 of 2026 filed to dispense with the production of the original impugned order is allowed. Consequently, the connected W.M.P.No.44659 of 2026 is also closed. 06-10-2026 Asi

To

1. The Deputy Commissioner CT Appellate Authority Under GST Appeals, Kancheepuram, Tamilnadu.

2. The Assistant Commissioner ST, Thirumullaivoyal Assessment Circle Room No.115, 1st Floor, Integrated Commercial Taxes Building, No.32, Elephant Gate Bridge Road, Chennai- 600 003.

3. The Assistant Commissioner CT, Thirumullaivoyal Assessment Circle Room No.115, 1st Floor, Integrated Commercial Taxes Building, No.32, Elephant Gate Bridge Road, Chennai- 600 003.

4. The Deputy Commissioner ST, Avadi Zone Integrated Commercial Taxes Building, No.32, Elephant Gate Bridge Road, Chennai- 600 003

KRISHNAN RAMASAMY, J. Asi WP No. 39188 of 2026 and WMP Nos.43995 and 44659 of 2026 06-10-2026