Madras High Court
WP/37918/2026 of MANIVANNAN Vs THE DEPUTY COMMISSIONER (ST) on 30 September 2026
WP No. 37918 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37918 of 2026
and W.M.P. Nos.42573 and 42574 of 2026
CNR: {HCMA011846992026}
Manivannan
Proprietor, Tvl. P.R.S. Traders,
D.No.1/599-6, Ground Floor,
Bye Pass Road, Ganapathikottai,
Palacode, Dharmapuri District 636 808.
(GSTIN 33ATCPM3297Q1Z3)
..Petitioner
Vs
1. The Deputy Commissioner (ST)
GST Appeals,
Office of the Appellate Deputy
Commissioner (ST),
Commercial Taxes Department, Hosur,
Palacode, Dharmapuri District.
2. The State Tax Officer (ST),
Palacode Circle, Palacode,
Dharmapuri District.
..Respondents
Petition 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 of rejection of appeal in Form GST
APL-02 vide Ref. No. ZD330426071267D dated 08.04.2026 on the file of the 1st respondent and to quash the same, and consequently direct the 1st respondent to take on file the appeal filed by the Petitioner in Form GST APL-01 vide ARN AD330326102034T dated 30.03.2026 against the order in Form GST DRC-07 Ref. No. ZD331225061474L dated 04.12.2025
on the file of the 2nd Respondent for the year 2021-22, by condoning the delay of 26 days in filing the same, and to dispose of the appeal on merits.
WP No. 37918 of 2026
For Petitioner:
Mr.M.Sivakumar
For Respondents:
Mr.B.Sivaraman,
Government Advocate (Tax)
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ORDER
An original order dated 04.12.2025 was challenged by the petitioner by way of a statutory appeal. Said appeal was lodged on 30.03.2026. The appeal was rejected by impugned order dated 08.04.2026 mainly on the ground of delay.
2. Mr.B.Sivaraman, learned Government Advocate (Tax), accepts notice for the respondents.
3. The record shows that the appeal was lodged within the condonable period. In the appeal, the petitioner stated that GST compliance was handled by the erstwhile consultant and that the petitioner became aware of the impugned order only upon receiving the telephonic communication from the proper officer after the expiry of the three month window. The rejection of the appeal without considering the reasons for seeking condonation is untenable. Hence, the impugned appellate order is set aside. Upon examining the reasons for delay and being satisfied that sufficient cause is shown, the delay is condoned. As a corollary, the appellate authority is directed to receive and dispose of the appeal on merits.
WP No. 37918 of 2026
4. 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 mmi To
1. The Deputy Commissioner (ST) GST Appeals, Office of the Appellate Deputy Commissioner (ST), Commercial Taxes Department, Hosur, Palacode, Dharmapuri District.
2. The State Tax Officer (ST), Palacode Circle, Palacode, Dharmapuri District.
WP No. 37918 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37918 of 2026 30.09.2026