WP/41558/2026 of Sri Kirthika Builders Private Limited Vs The Deputy Commissioner (ST) on 16 October 2026

ORDER

This writ petition is filed for the following relief : calling for the records pertaining to the Impugned Order dated 24.07.2026 in Form GST APL-02 bearing Ref No. ZD330726215383H passed by the 1st respondent and quash the same, and further direct the 1st respondent to condone the delay and hear the appeal filed by the petitioner on 22.07.2026 against the GST DRC-07 order dated 27.03.2026 for the tax period 2019- 2020 on merits within a stipulated time frame fixed by this Court, and pass such further orders as this Court may deem fit and proper in the circumstances of the case and thus render justice.

2. Ms.G.Dhana Madhri, learned Special Government Pleader, accepts notice on behalf of the respondents. With the consent of the learned counsel on either side, the writ petition is taken up for final hearing at the admission stage itself.

3. The learned counsel for the petitioner would submit that in this case,

WP No. 41558 of 2026

the second respondent issued a show cause notice – DRC-01 dated 30.09.2025 to the petitioner alleging certain deficiencies. For which, the petitioner has filed his reply on 29.10.2025. Subsequent to the filing of the said reply, the ex parte impugned assessment order came to be passed by the second respondent on 27.03.2026. Due to medical exigencies, the petitioner was unaware of the said assessment order, and failed to file their appeal within time. After knowing about the said assessment order, the petitioner preferred an appeal against the same with a delay of 22 days. Since the said delay is beyond the condonable period, the appeal was rejected by the first respondent, vide rejection order dated 24.07.2026, on the aspect of limitation. Hence, he prayed to set aside the rejection order and remand the matter to the first respondent for fresh consideration.

4. On the other hand, the learned Special Government Pleader appearing for the respondents would submit that the delay, in filing the appeal, has occurred only due to the fault on the part of the petitioner and requests this Court to pass appropriate orders.

5. Heard the learned counsel on either side and perused the materials available on record.

6. In the case on hand, the ex parte assessment order came to be passed

WP No. 41558 of 2026

on 27.03.2026. Aggrieved over the same, an appeal was belatedly preferred by the petitioner on, 22.07.2026 i.e., with a delay of 22 days. Since the delay was beyond the condonable period, the said appeal was rejected by the first respondent vide impugned order dated 24.07.2026. According to the petitioner, they remained unaware of the said order, due to his medical exigencies and hence, they were unable to file the appeal within time.

7. The above reason assigned by the petitioner, for the delay in filing the appeal against the assessment order, appears to be genuine. In such view of the matter, this Court is inclined to condone the delay, in filing the appeal against the impugned assessment order.

8. Accordingly, this writ petition is disposed of with the following directions:

i) The impugned rejection order dated 24.07.2026 passed by the first respondent is set aside and the delay of 22 days in filing the appeal against the assessment order is hereby condoned.

ii) If the appeal filed by the petitioner was returned, the petitioner is directed to re-present the appeal, within a period of two weeks from the date of receipt of a copy of this order.

iii) Thereafter, the first respondent/Appellate Authority is directed to take the appeal on record and pass appropriate orders

WP No. 41558 of 2026

on merits and in accordance with law, after providing sufficient opportunity to the petitioner, as expeditiously as possible. No costs. Consequently, connected miscellaneous petition in W.M.P.No.46639 of 2026 stands closed. 16-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rap To

1. The Deputy Commissioner (ST), GST Appeals Salem, Commercial Taxes Building, Pitchards Road, Hasthampatti, Salem, Tamil Nadu - 636 007.

2. The State Tax Officer (Intelligence), Inspection Cell - 4, Commercial Taxes Building, Pitchards Road, Hasthampatti, Salem - 636 007.

WP No. 41558 of 2026

KRISHNAN RAMASAMY, J. rap WP No. 41558 of 2026 16-10-2026