Madras High Court
WP/37433/2026 of Sakthivel Enterprises Represented by its Authorise Vs Deputy Commissioner (ST) (GST) (Appeals), Hosur on 30 September 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37433 of 2026
and WMP.Nos.42023 & 42024 of 2026
CNR: {HCMA012091392026}
Sakthivel Enterprises Represented by its Authorised Signatory Mr.Akkannan Rameshbabu, IX Phase, G-11, SIDCO Industrisal Estate, SIPCOT Hosur, Krishnagiri, Tamilnadu 635126.
..Petitioner
Vs
1. Deputy Commissioner (ST) (GST) (Appeals)
Hosur, 4th Floor, Sapthagiri Sri Vari Mansion, Adjacent to Five Star Petrol Bunk Gandhi Nagar, SIPCOT Phase II, Kumadhepalli Post, Hosur- 635 109.
2. Deputy State Tax Officer -1,
Hosur (South)- 1 Circle
Integrated Commercial Tax Building,
First Floor, Seetharamedu, Old Bus stand, Hosur-635 109.
..Respondents
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the impugned order-in-appeal no. ZD330626273050O in GSTIN /
33ABJFS3133L1Z3 dated 29.06.2026 passed by the 1st Respondent under Sections 107 of the Central Goods and Services Tax Act, 2017 read with the corresponding provision under the Tamil Nadu Goods and Services Tax Act, 2017 for the year 2020-21, and quash the same, and direct the 1st Respondent to admit the appeal and hear the case on merits without reference to limitation.
For Petitioner:
Mr. Srinivasan V
For Respondents:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
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ORDER
Order in original dated 25.06.2024 was carried in appeal by the petitioner. Said appeal was presented on 24.10.2024 along with an application to condone delay. Said appeal was rejected on the ground of delay by the impugned order dated 29.06.2026.
2. Learned counsel for the petitioner submits that the appeal was erroneously rejected on the ground of delay by computing the prescribed period and the condonable period as 90 days and 30 days, respectively, instead of three months and a further one month.
3. Mr. R. Sethu Prabakaran, learned Government Advocate (Tax), accepts notice for both the respondents.
4. The record shows that the appeal was lodged on 24.10.2024. As per Section 107, the prescribed period is three months from the date of communication of the relevant order and the condonable period is a further one month. If so computed, the appeal was presented within the condonable period. In the condone delay application, the petitioner stated that Mr. Ramesh Babu, a partner of the petitioner firm, was unwell between 20.09.2024 and 23.10.2024 and was, consequently, able to meet the consultant and provide necessary instructions only on 24.10.2024. The rejection of the appeal in these facts and circumstances is untenable. Hence, the impugned order is set aside. Since I find that sufficient cause is shown, the delay is condoned. Consequently, the appellate authority is directed to receive and dispose of the appeal on merits.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 30-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ
SENTHILKUMAR RAMAMOORTHY, J. KJ To
1. Deputy Commissioner (ST) (GST) (Appeals) Hosur, 4th Floor, Sapthagiri Sri Vari Mansion, Adjacent to Five Star Petrol Bunk Gandhi Nagar, SIPCOT Phase II, Kumadhepalli Post, Hosur- 635 109.
2. Deputy State Tax Officer -1, Hosur (South)- 1 Circle Integrated Commercial Tax Building, First Floor, Seetharamedu, Old Bus stand, Hosur-635 109. WP No. 37433 of 2026 30-09-2026