Madras High Court
WP/38106/2026 of K PRABHAKARAN Vs The Deputy State Tax officer on 5 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38106 of 2026
CNR: {HCMA012088202026}
and W.M.P.No.42087 & 42809 of 2026
K.Prabhakaran
Rep. by its Proprietor
K. Prabhakaran,
No.99/1, First Floor, Vinayakar Kovil Street, Venkatapuram, Pattabiram, Chennai - 600 072.
..Petitioner(s)
Vs
1. The Deputy State Tax Officer,
Avadi Assessment Circle,
Survey No. 1275/3,
Integrated Commercial Taxes Building,
(North Division ) First Floor, Room No.122
Elephant Gate Bridge Road, Vepery,
Chennai 03.
2. The Deputy Commissioner (CT),
First Floor, Collectorate Campus,
Kancheepuram -631 501.
..Respondent(s)
PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorarified Mandamus, calling for the records relating to the impugned order passed by the 1st respondent in FORM GST DRC-07 bearing Ref. No. ZD331225319737C / FY 2021-2022
dated 20.12.2025, under Section 73 of the CGST/TNGST Acts, 2017, consequential assessment order passed by the 2nd respondent Form GST APL-02
dated 12.08.2026 and quash the respondents impugned orders and consequently
direct the 2nd respondent to entertain and consider the petitioner’s statutory appeal on merits by taking into account the pre-deposit already made by the petitioner and to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents.
For Petitioner(s):
Mr.S.Satheesh Kumar
for Mr.T.Suresh
For Respondent(s):
Mr.B.Sivaraman
Government Advocate
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ORDER
This writ petition has been filed by the petitioner challenging the assessment order passed by the 1st respondent in FORM GST DRC-07 dated 20.12.2025 and the appeal rejection order passed by the 2nd respondent in Form GST APL-02 dated 12.08.2026.
2. Mr.B.Sivaraman, learned Government Advocate (Taxes) takes notice on behalf of the respondents.
3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
4. Learned counsel for the petitioner would submit that aggrieved over the assessment order dated 20.12.2025, the petitioner preferred an appeal before the Appellate Authority, with a delay of one day beyond the statutory limitation period of three months, after remitting the mandatory pre-deposit of 10% of the disputed tax liability. However, the Appellate Authority rejected the appeal on the ground that it had been filed beyond the statutory limitation period.
5. He would further submit that the petitioner had not received the physical copies of the show cause notice or the consequential assessment order dated 20.12.2025. Since the petitioner was unaware of the assessment proceedings being passed and uploaded in the GST portal, the delay has been occurred in filing the appeal. Immediately upon becoming aware of the impugned assessment order, the petitioner preferred an appeal before the 2nd respondent with a delay of one day beyond the condonable period. However, the appeal was rejected on the ground that the delay exceeded the condonable period.
6. Learned Government Advocate appearing for the respondents would submit that the Appellate Authority rejected the appeal as it had been preferred beyond the statutory limitation period and the petitioner has not filed an application for condonation of delay. He would further submit that, if this Court is satisfied with the reasons assigned by the petitioner for the delay, appropriate orders may be passed subject to such conditions as deemed fit, enabling the petitioner to pursue the appeal in accordance with law.
7. Heard the learned counsel for the petitioner as well as the learned Government Advocate appearing for the respondents and perused the materials available on record.
8. Upon hearing and perusal of records, the reason assigned by the petitioner, for the delay in filing the appeal against the assessment order, appears to be genuine. Therefore, this Court is inclined to condone the delay in filing the appeal against the impugned assessment order.
9. Accordingly, this Court pass the following order:
(i) The impugned appeal rejection order dated 12.08.2026 is hereby set aside, and the delay in filing the appeal against the assessment order dated 20.12.2025 is condoned.
(ii) The petitioner is directed to re-present the appeal on condition to deposit an additional 5% of the disputed tax amount for the relevant assessment period, over and above the 10% statutory pre-deposit already made, as agreed by the petitioner, within a period of two weeks from the date of receipt of a copy of this order.
(ii) The Appellate Authority is directed to take the appeal on record without insisting upon the limitation aspect, subject to verification of the aforesaid payment and, if the appeal is otherwise in order, proceed to consider the same and pass appropriate orders on merits and in accordance with law, as expeditiously as possible, after affording an opportunity of hearing to the petitioner.
10. With the above directions, this writ petition is disposed of. No costs. The connected writ miscellaneous petitions in W.M.P.No.42807 of 2026, filed seeking to dispense with the production of original impugned order is hereby ordered as prayed for and W.M.P.No.42809 of 2026, filed seeking interim stay is closed. 05-10-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst
To
1. The Deputy State Tax Officer, Avadi Assessment Circle, Survey No. 1275/3 , Integrated Commercial Taxes Building, (North Division ) First Floor, Room No.122 Elephant Gate Bridge Road, Vepery, Chennai 03.
2. The Deputy Commissioner CT, First Floor, Collectorate Campus, Kancheepuram -631 501.
KRISHNAN RAMASAMY, J. rst WP No. 38106 of 2026 05-10-2026 (1/2)