Madras High Court
WP/37460/2026 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. 37460 and 37473 of 2026
and
WMP Nos.42060, 42062, 42080 and 42082 of 2026
CNR:{HCMA011844932026}
CNR:{HCMA011845022026}
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. 37460 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.
ZD330626282892Z 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 2018-19, 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. 37473 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.
ZD330626283021N 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 2022-23, 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. 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. The rejection of the appeals by computing the limitation period erroneously in days instead of months is untenable. Subject to applications for condonation of delay being filed within 15 days from the date of receipt of a copy of this order, it is just and necessary that the appeals be considered after considering such applications. Towards that end, the impugned appellate orders are set aside and the appellate authority is directed to consider the applications to condone delay provided the same are filed within fifteen days from the date of receipt of a copy of this order.
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 (2/2) 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. 37460 and 37473 of 2026 and WMP Nos.42060, 42062, 42080 and 42082 of 2026 30-09-2026 (2/2)