Madras High Court
WP/37148/2026 of Sakthivel Enterprises Vs Deputy Commissioner ST GST Appeals Hosur on 28 September 2026
WP No. 37148 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37148 of 2026
and WMP.Nos.41718 & 41720 of 2026
CNR: {HCMA012091372026}
Sakthivel Enterprises
Represented by its Authorised Signatory
Mr Akkannan Ramesh babu,
IX Phase G-11 SIDCO,
Industrisal Estate,
SIPCOT Hosur, Krishnagiri
Tamilnadu-635 126.
..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 – I,
Hosur (South) – I 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. ZD330626273002P 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 tax period March 2019, and quash the same, and direct the 1st
WP No. 37148 of 2026
Respondent to admit the appeal and hear the case on merits without reference to limitation.
For Petitioner:
Mr. Srinivasan V
For Respondents:
Mr. B. Sivaraman
Government Advocate (Tax)
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ORDER
An order in original dated 29.04.2024 was carried in appeal by the petitioner. Said appeal was lodged on 28.08.2024 along with an application to condone delay. The appeal was later rejected on 29.06.2026 solely on the ground of delay.
2. Learned counsel for the petitioner submits that the appellate authority concluded that the appeal had been presented beyond the condonable period by computing the limitation in days instead of months.
3. Mr. B. Sivaraman, learned Government Advocate (Tax), accepts notice for the respondents.
4. On perusal of the impugned appellate order, it appears that the appellate authority concluded that the appeal had been presented beyond the condonable period by erroneously computing the prescribed period as ninety days and the condonable period as a further thirty days. Section 107 of the
WP No. 37148 of 2026
applicable GST statutes prescribes the limitation period of three months and a further condonable period of one month. If limitation is computed in accordance with the statute, the petitioner’s appeal was filed within the condonable period. Therefore, the rejection of the petitioner’s appeal is untenable and said order is set aside. On perusal of the condone delay application of the petitioner, I find that sufficient cause is shown. Hence, the delay is condoned. As a corollary, the appeal is restored for adjudication 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. 28-09-2026 Index : Yes/No Neutral Citation : Yes/No 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 – I, Hosur (South) – I Circle Integrated Commercial Tax Building, First Floor, Seetharamedu Old Bus stand, Hosur – 635 109.
WP No. 37148 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37148 of 2026 28-09-2026