Madras High Court
WP/37439/2026 of Sri Krishna Timber Mart Vs The Deputy Commissioner (CT) on 29 September 2026
WP No. 37439 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37439 of 2026
and W.M.P. No.42037 of 2026
CNR: {HCMA012115812026}
M/s.Sri Krishna Timber Mart
Represented by its Proprietor,
Narasimman Krishnamoorthy,
4/350-D, K.N. Sawlur, K Naduhalli,
Dharmapuri - 636 701
..Petitioner
Vs
1. The Deputy Commissioner (CT)
GST -Appeals, Hosur.
2. The Assistant Commissioner (ST) (FAC)
Dharmapuri Assessment Circle.
Commercial Taxes Building,
Near Collectorate, Dharmapuri -636 705
..Respondents
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the first respondent in his proceedings in GSTIN/Temp ID/UIN 3BFFPK2655L1ZC
and quash the order dated 07.04.2026 passed therein.
For Petitioner:
Mr. C. Subramanian
For Respondents:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
WP No. 37439 of 2026
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ORDER
Challenging an original order dated 19.11.2025, the petitioner lodged an appeal on 04.03.2026. Said appeal was rejected solely on the ground of delay in spite of being accompanied by an application to condone delay.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondents.
3. The record shows that the appeal was lodged within the condonable period along with an application to condone delay. In those circumstances, the rejection of the appeal without considering the application to condone the delay is untenable. Hence, the impugned appellate order is set aside.
4. On perusal of the application to condone delay, I find that the petitioner stated that he was not aware of the order until an adjustment was made from his electronic credit ledger towards the demand made therein. It is also stated that the petitioner had to thereafter engage counsel and provide necessary papers. Considering these reasons, I am satisfied that sufficient cause is shown. Hence, the delay is condoned and the appellate authority is directed to receive and dispose of the appeal on merits.
WP No. 37439 of 2026
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 29.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To
1. The Deputy Commissioner (CT) GST -Appeals, Hosur.
2. The Assistant Commissioner (ST) (FAC) Dharmapuri Assessment Circle. Commercial Taxes Building, Near Collectorate, Dharmapuri -636 705
WP No. 37439 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37439 of 2026 29.09.2026