Madras High Court
WP/37453/2026 of Mahalakshmi Blue Metal 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 Nos. 37453 and 37470 of 2026
and
WMP Nos.42053, 42055,42069 and 42072 of 2026
CNR:{HCMA011844852026}
CNR:{HCMA011844962026}
In both Writ Petitions:
Mahalakshmi Blue Metal
Rep by its Proprietor
Mr. Madhu Srinivasan
892 / 1, 892/ 2A, 900/1, 888/4, 892/2B, 892/2C, 893/3, 900/2, Kamandoddi Vill and Post, Shoolagiri, Krishnagiri, Tamil Nadu 635117.
..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 635109.
2. State Tax Officer (Intelligence)
Inspection Cell - 3
Office of the Joint Commissioner (ST)
Intelligence Division, 3/47, Sapthagiri
Complex,
Thorapalli Agraharam Village
Adj to Ashok Leyland Unit II, Gandhi Nagar Hosur (TK), Krishnagiri District – 635109.
..Respondents
Prayer in WP No. 37453 of 2026: 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.
ZD3306262828234 in GSTIN/33AFLPM0649H1ZG dated 30.06.2026 passed by the 1st Respondent under Section 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 2017-18, and quash the same, and direct the 1st Respondent to admit the appeal and hear the case on merits without reference to limitation.
Prayer in WP No. 37470 of 2026: 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.
ZD330626282975T in GSTIN /33AFLPM0649H1ZG dated 30.06.2026 passed by the 1st Respondent under Section 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 2019-20, 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 in both WPs:
Mr. Srinivasan V
For Respondents in both WPs:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
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COMMON ORDER
Orders in original pertaining to two assessment periods, each dated 12.07.2024, were carried in appeal by the petitioner. Said appeals were lodged on 11.11.2024 along with applications to condone delay. The appeals were rejected on the ground of delay by the impugned orders.
2. Mr. R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondents.
3. The record shows that these appeals were lodged within the condonable period along with applications to condone delay. The rejection of the appeals by computing the limitation period erroneously in days instead of months is untenable. Hence, the appellate orders are set aside. In the condone delay applications, the petitioner has stated that he was unable to file the appeals within time on account of the staff not having sufficient experience in handling such matters. Considering the reasons cited and the length of delay, I conclude that sufficient cause is shown. Hence, the delay in filing the appeals is condoned. Consequently, the appellate authority is directed to receive the appeals and dispose of the same on merits.
4. The writ petitions are 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 (1/2) Neutral Citation: Yes/No KJ/ARL
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 635109.
2. State Tax Officer (Intelligence) Inspection Cell - 3 Office of the Joint Commissioner (ST) Intelligence Division, 3/47, Sapthagiri Complex, Thorapalli Agraharam Village Adj to Ashok Leyland Unit II, Gandhi Nagar Hosur (TK), Krishnagiri District – 635109. WP Nos. 37453 and 37470 of 2026 and WMP Nos.42053, 42055, 42069 and 42072 of 2026 30-09-2026 (1/2)