Madras High Court
WP/42428/2026 of Bharat Industrial Supplier Vs Deputy Commissioner ST on 15 October 2026
WP No. 42428 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 42428 of 2026
and WMP Nos.47671 and 47672 of 2026
CNR: {HCMA012490992026}
Bharat Industrial Supplier
Represented by its Proprietor Faheema Kutbudeen, No.4, Periyanna Maistry Street, Broadway, Chennai-600 001
..Petitioner(s)
Vs
1. Deputy Commissioner ST
Appeals Chennai(north)
No.1 Greams Road
Chennai-600 006
2. Assistant Commissioner ST Broadway
Assessment Circle
No.32, Intergrated Commercial Taxes offices Elephant Gate Bridge Road, Vepery, Chennai
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus calling for the records relating to the impugned order of the first respondent passed in Reference No. ZD330526232799Z in GSTIN / 33BNSPK3534P1ZE dated 23.05.2026 in Form GST APL-02 and quash the same, and further direct the
WP No. 42428 of 2026
first respondent to admit the appeal and hear the case on merits without reference to limitation, and pass For Petitioner(s):
Mr. Jawahar Surya P
For Respondent(s):
Ms. Amirta Poonkodi Dinakaran
Additional Government Pleader (T)
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ORDER
The present Writ Petition has been filed challenging the order dated 23.05.2026 passed by the first respondent.
2. The learned counsel for the petitioner submits that there was a delay of 29 days in filing the appeal, which is well within the condonable period. However, the appeal was rejected summarily without assigning any reasons. He further submits that due to acute financial difficulties, the petitioner was unable to file the appeal within the prescribed period of limitation, resulting in the said delay. Since the delay is minimal and within the condonable limit, he prays for its condonation.
3. On the other hand, the learned Additional Government Pleader appearing for the respondents would submit that the delay, in filing the appeal,
WP No. 42428 of 2026 has occurred only due to the fault on the part of the petitioner and requests this Court to pass appropriate orders.
4. Having considered the facts and circumstances of the case and the submissions made by the learned counsel on either side, the explanation offered by the petitioner for the delay in filing the appeal against the assessment order appears to be genuine. The delay is only 29 days, which is within the condonable period, and the first respondent ought to have considered the explanation on its merits. Instead, the first respondent rejected the appeal by a cryptic order without assigning any reasons. In view of the same, this Court is inclined to condone the delay in filing the appeal against the impugned assessment order dated 22.12.2025, on terms.
5. Accordingly, this Court passes the following order:-
i) The impugned rejection order dated 23.05.2026 is hereby set aside, and the delay of 29 days in filing the appeal against the assessment order stands condoned.
ii) The petitioner is directed to re-present the appeal along with a copy of this order within a period of two weeks from the date of receipt of a copy of this order.
WP No. 42428 of 2026
iii) Upon such re-presentation, the first respondent/ Appellate Authority is directed to take the appeal on file and pass appropriate orders on merits and in accordance with law, after providing a reasonable opportunity of being heard to the petitioner, as expeditiously as possible.
9. With the above directions, this Writ Petition stands allowed. No costs. W.M.P.No.47671 of 2026 filed to dispense with the production of the original impugned order is allowed. Consequently, the connected W.M.P.No.47672 of 2026 is also closed. 15-10-2026 Asi To
1. The Deputy Commissioner ST, Appeals Chennai (North), No.1 Greams Road, Chennai-600 006.
2. The Assistant Commissioner ST Broadway, Assessment Circle, No.32, Intergrated Commercial Taxes Offices, Elephant Gate Bridge Road, Vepery, Chennai.
WP No. 42428 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 42428 of 2026 and WMP Nos.47671 and 47672 of 2026 15-10-2026