WP/38229/2026 of M/s. Bhandari Construction and Developers Private Vs The Deputy Commissioner on 5 October 2026

Order

This writ petition has been filed challenging the impugned appeal rejection order dated 02.09.2026 passed by the respondent.

2. Learned counsel appearing for the petitioner would submit that the petitioner was issued with the show cause notice dated 03.06.2025, pertaining to the Financial year 2019-2020. Thereafter, the petitioner duly filed its detailed reply within the prescribed time, enclosing all necessary documents, supporting records and explanations substantiating its contentions. However, despite the detailed reply and the materials placed on record and despite seeking additional time to submit the certificate asked for, the Assessing Officer proceeded to pass the DRC-07 dated 20.04.2026 confirming a demand of Rs.59,01,219/-. Subsequently, a sum of Rs.7,02,387/- was debited from petitioner’s Electronic Credit Ledger without any notice. Since the order had not been served upon the petitioner either through post and was available only on GST portal, the petitioner had no actual knowledge until the receipt of the Bank’s communication regarding the lien marked over the petitioner’s bank account for a sum of Rs.1,20,97,275/-. Thus the assessment order has been passed without affording any personal hearing opportunity.

WP No. 38229 of 2026

3. He would further submit that the petitioner preferred an appeal before the respondent, by depositing 10% of the disputed tax demand in respect of the assessment period. However, the same was rejected on the ground of limitation since there was a delay of 9 days beyond the condonable period in filing the appeal. Therefore, the learned counsel for the petitioner, prayed to condone the delay and provide an opportunity to the petitioner to putforth their case by way of appeal as already 65% of the disputed tax demand has been recovered from the petitioner.

4. Learned Government Advocate appearing for the respondent would submit that the Appellate Authority rejected the appeal as it had been preferred beyond the statutory limitation period. 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.

5. Heard the learned counsel appearing for the petitioner as well as the learned Government Advocate appearing for the respondent and perused the materials available on record.

6. Considering the submissions made by the learned counsel for the petitioner as well as the learned Government Advocate appearing for the respondent, it is evident that assessment order has been passed without

WP No. 38229 of 2026

affording any personal hearing opportunity to the petitioner and since the assessment order was uploaded in GST portal, the petitioner was not aware of the same and the delay has occurred in filing the appeal. Thus, this Court is of the view that the reason assigned by the petitioner for the delay in filing the appeal against the assessment order, appears to be genuine. Accordingly, this Court pass the following order:-

(i) The impugned appeal rejection order dated 02.09.2026 is hereby set aside, and the delay in filing the appeal against the assessment order dated 20.04.2026 is condoned and the petitioner is directed to re-present the appeal within a period of two (2) weeks from the date of receipt of a copy of this order.

(ii) Upon such re-presentation, the Appellate Authority is directed to take the appeal on record without insisting upon the limitation aspect, subject to verification that 65% of the disputed tax demand has already been recovered from the petitioner. If the appeal is otherwise in order, the Appellate Authority shall proceed to consider the same on merits and in accordance with law, after affording an opportunity of hearing to the petitioner and pass appropriate orders, as expeditiously as possible,

(iii) Upon production of proof with regard to the payment of 65% of the disputed tax made by the petitioner, the concerned Bank is directed de-freeze of the petitioner's bank account forthwith and intimate the same to the respondent.

WP No. 38229 of 2026

7. With the above directions, this writ petition is disposed of. No costs. The connected writ miscellaneous petitions in W.M.P.No.42945 of 2026, filed seeking to dispense with the production of original impugned order is hereby ordered as prayed for and W.M.P.No.42946 of 2026, filed seeking interim stay is closed. 05-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst To The Deputy Commissioner, On behalf of the Appellate Authority, Hosur, Tamil Nadu.

WP No. 38229 of 2026

KRISHNAN RAMASAMY J. rst WP No. 38229 of 2026 AND WMP NO. 42946 OF 2026, W.M.P.No.42945 of 2026 05-10-2026