Madras High Court
WP(MD)/28527/2026 of M/s. VON INDUSTRIES Vs The Appellate Deputy Commiss on 5 October 2026
W.P.(MD) No.28527 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 05.10.2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.(MD) No.28527 of 2026
{CNR: HCMD011407612026}
and
W.M.P.(MD) No.21645 of 2026
Case QR
M/s.VON INDUSTRIES,
Rep. by its Proprietrix,
Mrs.Meera Kannan,
119-1 and 2, C-Pudhur,
Sittalangudi Post,
Vadipatti Taluk, Madurai- 625 221.
... Petitioner
Vs.
1.The Appellate Deputy Commissioner (ST), Madurai Rural (West) Circle, 1st Floor, CTO Complex, Dr. SVKS Thangaraj Salai, Madurai - 625 020.
2.The State Tax Officer,
Madurai Rural (West) Assessment Circle,
1st Floor, CTO Complex,
Dr.SVKS Thangaraj Salai,
Madurai - 625 020.
... Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records
W.P.(MD) No.28527 of 2026
relating to the impugned rejection order in Form GST APL-02 dated 01.09.2026 issued by the first respondent and quash the same as illegal, arbitrary and unjust and direct the first respondent to entertain the statutory appeal filed by the petitioner against the assessment order dated 27.04.2024
for FY 2017-18 and dispose of the same on merits after affording a reasonable opportunity of personal hearing.
For Petitioner
: Mr.M.Anbarasan
For Respondents
: Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
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O R D E R
The original order dated 27.04.2024 was challenged by the petitioner by filing W.P.(MD) No.12094 of 2025. The said Writ Petition was disposed of on 25.04.2025 by permitting the petitioner to file an appeal within two weeks from the date of receipt of a copy of the order. The petitioner lodged the appeal on 22.08.2026. The said appeal was rejected by the impugned order dated 01.09.2026.
2. The learned counsel for the petitioner submits that the appeal was rejected solely on the ground of delay. He seeks another opportunity to present the appeal.
W.P.(MD) No.28527 of 2026
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondents.
4. The record shows that the appeal was not lodged within two weeks as permitted by this Court and was instead submitted about 16 months after the earlier order of this Court. The limitation prescribed under Section 107 of the applicable GST enactments is three months from the date of communication of the relevant order. The party concerned is permitted to apply for condonation of a further period of one month. Given that the appeal was presented long after the period of limitation had expired, I find no infirmity in the impugned order rejecting the appeal.
5. Therefore, this Writ Petition is disposed of by leaving it open for the petitioner to assail the original order in accordance with law. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed. 05.10.2026 JEN NCC : No Index : No
W.P.(MD) No.28527 of 2026 To
1. The Appellate Deputy Commissioner (ST), Madurai Rural (West) Circle, 1st Floor, CTO Complex, Dr. SVKS Thangaraj Salai, Madurai - 625 020.
2. The State Tax Officer, Madurai Rural (West) Assessment Circle, 1st Floor, CTO Complex, Dr.SVKS Thangaraj Salai, Madurai - 625 020.
W.P.(MD) No.28527 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN W.P.(MD) No.28527 of 2026 05.10.2026