WP/40722/2026 of Tvl.Green Flora Vs State Tax Officer (Review) on 13 October 2026

ORDER

The present Writ Petition has been filed challenging the rejection order dated 16.07.2026, whereby the statutory appeal filed by the petitioner was rejected on the ground of a delay of 63 days beyond the condonable period.

2. The learned counsel for the petitioner submits that the petitioner had filed a rectification application, and the rectification order was subsequently passed on 07.04.2026. Computed from the date of the rectification order, the petitioner filed the statutory appeal within a period of two months and three days, which is well within the period of limitation. It is submitted that the calculated total delay of 94 days occurred due to the time taken in pursuing the rectification application. __________

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WP No. 40722 of 2026

3. The learned counsel further submits that in the event, this Court is inclined to condone the delay, the petitioner is ready and willing to deposit an additional 5% of the disputed tax amount over and above the mandatory statutory pre-deposit.

4. In response, the learned Government Advocate (Taxes) appearing for the respondents submits that the delay may be condoned subject to the condition that the petitioner pays an additional 5% of the disputed tax amount over and above the mandatory statutory pre-deposit.

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

6. Therefore, taking into consideration the petitioner's willingness to deposit an additional 5% of the disputed tax amount, this Court directs the petitioner to pay the said additional 5% of the disputed tax amount to the __________

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WP No. 40722 of 2026 respondents within a period of three (3) weeks from the date of receipt of a copy of this order. Accordingly, the following orders are passed:-

i) The impugned rejection order dated 16.07.2026 passed by the second respondent is set aside, and the delay in filing the appeal is hereby condoned. The setting aside of the impugned order shall take effect automatically upon the payment of the said amount.

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

iii) Upon verifying the proof of payment of the additional 5% deposit, the second respondent/Appellate Authority is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing a sufficient opportunity of hearing to the petitioner, as expeditiously as possible.

7. With the above directions, this Writ Petition is disposed of. No costs. W.M.P. No. 45682 of 2026, filed to dispense with the production of the original impugned orders, is allowed. Consequently, the connected Miscellaneous Petition is closed. 26-10-2026 Asi __________

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WP No. 40722 of 2026 To

1. The State Tax Officer (Review) O/o.Joint Commissioner (ST) (Intelligence) Vellore, No.4, Bharathiar Salai, Fort Round Road, Vellore -632 001.

2. The Deputy Commissioner (CT), GST Appeals, Vellore, No. 4, Bharathiar Salai, Fort Round Road, Vellore 632 001. __________

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WP No. 40722 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 40722 of 2026 and WMP Nos.45682 and 45683 of 2026 26-10-2026 __________

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