Padmam Furniture Industries v. The Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 30.01.2026 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.2851 and 2854 of 2026 PADMAM FURNITURE INDUSTRIES Prop:Mrs.Arunkumar Easwari 18,19,20, GA Road Old Washermenpet Chennai,Tamil Nadu - 600 081.
... Petitioner Vs.
The Assistant Commissioner (ST) Royapuram Assessment Circle Integrated Commercial Taxes Building 32, Elephant Gate Bridge Road Chennai-600 003.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the respondent assessment proceedings GSTIN:33AACPE9096N1ZB/2020-2021 dated 20.02.2025 and to quash this impugned assessment proceedings. For Petitioner : Mr.Sankar Ganesh S For Respondent : Ms.Amirtha Poonkodi Dinakaran, Government Advocate *************** 1/4
O R D E R
The petitioner is before this Court against the impugned assessment order dated 20.02.2025 after the petitioner's statutory appeal against the impugned order was dismissed by the Appellate Authority / Respondent vide order dated 22.07.2025 on the ground of limitation.
2. It is submitted by the learned counsel for the petitioner that the said appeal was filed with a delay of four (4) days beyond the condonable period of limitation prescribed under Section 107 of the respective GST Enactments.
3. Considering the marginal delay in filing the appeal and following the consistent view taken by this Court under similar circumstances, the case is remitted back to the Appellate Authority/Respondent to dispose of the appeal filed by the petitioner on merits, without further reference to limitatio on its own turn. 2/4
4. Accordingly, this writ petition is disposed of with the above observations. No costs. Consequently, the connected W.M.Ps. are closed. 30.01.2026 nvi To:
The Assistant Commissioner (ST) Royapuram Assessment Circle Integrated Commercial Taxes Building 32, Elephant Gate Bridge Road Chennai-600 003.
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C.SARAVANAN, J.
nvi W.P.No.2621 of 2026 3nd W.M.P.Nos.2851 and 2854 of 2026 30.01.2026 4/4