Madras High Court
WP(MD)/28714/2026 of Sree Sakthi Timber Depot Vs The Appellate Deputy Commiss on 5 October 2026
WP(MD) NO. 28714 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 05-10-2026
CORAM
THE HONOURABLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) NO. 28714 of 2026
{CNR: HCMD011426092026}
Case QR
WMP (MD) No.21787 of 2026
1. Sree Sakthi Timber Depot
represented by its Partner/Authorised Signatory Thiru. SUDALAI MANI PALANIVELRAJAN
having its place of business at No.30
Thamaraikulam North
Mannargudi
Tiruvarur
Tamil Nadu 614001. GSTIN 33AABFS2612K1ZH
Petitioner(s)
Vs
1. The Appellate Deputy Commissioner, Goods and Services Tax (Appeals)
Trichy Division
Office of the Deputy Commissioner (CT)
Tiruchirappalli
Tamil Nadu.
2. The State Tax Officer
Mannargudi Assessment Circle
Commercial Taxes Department
West First Street
Water Tank Building
Mannargudi
Tiruvarur - 614 001.
Respondent(s)
For Petitioner(s):
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Mr.Maharajan R
For Respondent(s): Ms.P.Sudarkodi Nachyar, GA (Taxes)
Prayer:
Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus or any other appropriate Writ, order or direction, calling for the records relating to the impugned order dated 21.09.2026
passed in Form GST APL-02 by the 1st Respondent, and quash the same and directing the 1st Respondent to condone the delay in filing the appeal in Form GST APL-01
dated 29.04.2026 (ARN AD330426061885U), take the same on file, and dispose of it on merits in accordance with law and pass such further or other orders as this Honble court may deem fit and proper in the circumstances of this case and thus render justice.
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ORDER
Original order dated 22.12.2025 was carried in appeal by the petitioner. Said appeal was lodged on 29.04.2026 and rejected under impugned order dated 21.09.2026.
2. Learned counsel for the petitioner submits that an application for rectification was filed before lodging the appeal. He submits that proper reconciliation of input tax credit in relation to the IGST head was not carried out while issuing the original order.
3. Ms.P.Sudarkodi Nachiyar, learned Government Advocate (Taxes), accepts notice for the respondents.
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4. On perusal of the original order, it is clear that the petitioner did not contest the matter. Therefore, there does not appear to be any basis for the rectification application in the absence of any internal inconsistency in the original order. The appeal was lodged beyond the condonable period as per Section 107 of the applicable GST statutes. Consequently, there is no infirmity in the order rejecting the appeal.
5. Hence, this Writ Petition is disposed of by declining to interfere with the impugned appellate order, but by leaving it open to the petitioner to challenge the original order in accordance with law. No costs. Consequently, the connected miscellaneous petition is closed. 05-10-2026 PKN
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To
1. The Appellate Deputy Commissioner, Goods and Services Tax (Appeals) Trichy Division Office of the Deputy Commissioner (CT) Tiruchirappalli Tamil Nadu.
2. The State Tax Officer Mannargudi Assessment Circle Commercial Taxes Department West First Street Water Tank Building Mannargudi Tiruvarur - 614 001.
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SENTHILKUMAR RAMAMOORTHY
,J.
PKN W.P (MD)No.28714 of 2026 05.10.2026
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