WP/41738/2026 of Ms GP Associates Vs The Deputy Commissioner CT on 16 October 2026

ORDER

This writ petition is filed for the following relief : “calling for the records of the impugned order GST APL 02 dated 21.07.2025 for the Financial Year 2021-22 Tax Period April 2021 under Section 107(4) of the CGST/TNGST Act, 2017 issued by the first respondent herein quash the same.”

2. The learned counsel for the petitioner submits that in the instant case, the pre-show cause notice, show-cause notice, and all subsequent communications were uploaded by the second respondent exclusively under the 'Additional Notices and Orders' tab on the GST common portal. He contends that the petitioner, not being well-versed in digital portal navigation, failed to notice or access the said communications. Consequently, the petitioner was prevented from participating in the proceedings, culminating in the passing of an ex-parte assessment order dated 19.03.2025 under Section 74 of the CGST/TNGST Act, 2017 for the Financial Year 2021-2022.

3. The learned counsel further submits that owing to a lack of immediate knowledge of the said assessment order, the petitioner preferred the statutory appeal belatedly, though within the condonable period of one month beyond the prescribed three-month limitation period under Section 107(4) of the Act. However, the first respondent / appellate authority, vide the impugned

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order dated 21.07.2025, rejected the appeal in limine solely on the technical ground that the petitioner had failed to adduce a medical certificate explaining the delay. He concludes that the petitioner is willing to abide by any stringent condition, including the imposition of nominal costs, provided the impugned order of rejection is set aside and the matter is remanded to the appellate authority for consideration on merits.

4. Per contra, the learned Special Government Pleader appearing for the respondents submits that since the petitioner failed to adduce any documentary evidence or medical certificate to substantiate the delay, the first respondent was perfectly justified in rejecting the appeal. He, therefore, prays for the dismissal of the writ petition.

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

6. It is an undisputed fact that the ex parte assessment order was passed by the second respondent on 19.03.2025. Aggrieved by the same, the petitioner preferred a statutory appeal under Section 107 of the CGST/TNGST Act, 2017 on 19.07.2025. Accounting for the prescribed limitation period of

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three months, which expired on 19.06.2025, the appeal was preferred within the further condonable window of one month under Section 107(4) of the Act. However, the first respondent rejected the appeal in limine vide the impugned order dated 21.07.2025, solely on the ground that the petitioner failed to furnish supporting medical documentation to justify the delay. According to the petitioner, a bona fide medical exigency prevented him from accessing the portal and filing the appeal within the primary period of limitation.

7. This Court, having regard to the specific plea of medical exigency and the fact that the appeal was filed within the statutory condonable period, is of the view that the reason assigned by the petitioner is plausible and constitutes sufficient cause. The petitioner cannot be denied an adjudication on merits purely on technicalities, especially when the statutory framework permits condonation. Consequently, this Court is inclined to interfere with the impugned order and the same is set aside.

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

i) The impugned rejection order dated 21.07.2025 is set aside subject to the payment of Rs.5,000/- to the credit of The Principal, Government Naturopathy Medical College and Hospital [Account No.7883022723, IFSC Code:IDIB000M157], within a

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period of three weeks from the date of receipt of a copy of this order.

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 on merits and in accordance with law, after providing sufficient opportunity to the petitioner, as expeditiously as possible. Consequently, the connected miscellaneous petition in W.M.P.No.46851 of 2026 is ordered and W.M.P.No.46854 of 2026 is closed. 16-10-2026

Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rap

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To

1. The Deputy Commissioner CT GST Appeals, Coimbatore

2. The State Tax Officer Thudiyalur Circle,Coimbatore, Tamil Nadu.

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WP No. 41738 of 2026

KRISHNAN RAMASAMY, J. rap WP No. 41738 of 2026 16-10-2026

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