WP/42777/2026 of M/s KPC TRADERS Vs The Deputy Commissioner Appeal on 27 October 2026

ORDER

The present Writ Petition has been filed challenging the order of the first respondent dated 30.07.2026, wherein the appeal filed by the petitioner was rejected on the ground of delay.

2. The learned counsel for the petitioner submits that during the relevant period, the petitioner’s husband was undergoing continuous medical treatment, due to which the petitioner was not in a position to file the appeal within the prescribed period of limitation. She further submits that the petitioner is ready and willing to pay a sum of Rs.5,000/- as costs for condoning the delay. __________

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WP No. 42777 of 2026

3. On the other hand, the learned Government Advocate appearing for the respondents submits that the delay in filing the appeal occurred solely due to the laches on the part of the petitioner. However, he leaves it to the discretion of this Court to pass appropriate orders.

4. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents, and perused the materials available on record.

5. The reason assigned by the petitioner for the delay in filing the appeal against the assessment order appears to be genuine and acceptable. In such view of the matter, this Court is inclined to condone the delay, on terms.

6. Accordingly, the delay of 109 days in filing the appeal stands condoned, on condition that the petitioner pays a sum of Rs. 5,000/- (Rupees Five Thousand Only) as costs to the Principal, Government Naturopathy Medical College and Hospital, Account No. 7883022723, IFSC Code: __________

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WP No. 42777 of 2026 IDIB000M157, within a period of four (4) weeks from the date of receipt of a copy of this order. Accordingly, this Court passes the following order:-

i) The impugned rejection order dated 30.07.2026 passed by the first respondent is set aside and the delay of 109 days in filing the appeal against the assessment order is hereby condoned. The setting aside of the impugned order will take effect from the date of payment of the said amount.

ii) The petitioner is directed to re-present the appeal along with the proof of payment and a copy of this order, within a period of two (2) weeks from the date of such payment.

iii) Upon fulfilment of the said condition, the first respondent/Appellate Authority is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing sufficient opportunity to the petitioner, as expeditiously as possible.

7. With the above directions, this Writ Petition is disposed of. No costs. W.M.P.No.48094 of 2026 filed to dispense with the production of the original impugned order is allowed. Consequently, the connected Miscellaneous Petition is closed. 27-10-2026 Asi __________

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WP No. 42777 of 2026 To

1. The Deputy Commissioner Appeal GST Appeals-II, Commercial Taxes Department, Greams Road, Chennai 600 006

2. The Assistant Commissioner ST Nandambakkam Assessment Circle, Integrated Commercial Taxes Registration Building, Nandanam, Chennai 600 035 __________

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WP No. 42777 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 42777 of 2026 and WMP Nos.48094 and 48099 of 2026 27-10-2026 __________

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