Madras High CourtWP/18178/2026disposed of

Sri Kumaravelavan Constructions v. The Deputy State Tax Officer

2026-06-02Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP Nos. 19534 & 19538 of 2026 Sri Kumaravelavan Constructions Rep. by its partner, T.Mayilsamy, No.2, Kollanvalasu Komarapalayam Erode District 638108 ..Petitioner(s) Vs

1. The Deputy State Tax Officer (Kodumudi Assessment Circle), Commercial Taxes Building, North Pradakshanam Road, Karur 639 001.

2. The Deputy Commissioner (ST) (GST) (Appeal), Erode And Salem Integrated New Commercial Taxes Building, Erode 638 002.

3. The Chairman and Managing Director Tamil Nadu Police Housing Corporation Limited, 132 EVR Road, Chetpet, Chennai 600 010.

..Respondent(s)

Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Certiorari, calling for records of the respondents ending in the order of the 2nd respondent dated 04.03.2025 in GSTIN: 33ABWFS2039Q1ZD and to quash the same and pass For Petitioner(s):

Mr.D.Selvaraju For Respondent(s):

Ms.Amirta Poonkodi Dinakaran Government Counsel (Tax)

ORDER

An appellate order dated 04.03.2025, rejecting the petitioner's appeal on the ground of limitation, is impugned herein.

2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax) accepts notice on behalf of the respondents.

3. The order-in-original was issued on 26.04.2024, and the appeal therefrom was lodged on 13.02.2025. The rejection of the appeal on the ground that it was presented well beyond the condonable period under the applicable GST Statutes cannot be faulted.

4. Therefore, this Writ Petition is disposed of by declining to interfere with the impugned order. The petitioner is, however, granted leave to challenge the order-in-original by way of a separate writ petition. Consequently, the connected Miscellaneous Petitions are closed. No costs. 02-06-2026 Index: Yes/No Speaking/Non-speaking order Jeni To 1.The Deputy State Tax Officer (Kodumudi Assessment Circle), Commercial Taxes Building, North Pradakshanam Road, Karur 639 001.

2.The Deputy Commissioner (ST) (GST) (Appeal), Erode And Salem Integrated New Commercial Taxes Building, Erode 638 002.

3.The Chairman and Managing Director Tamil Nadu Police Housing Corporation Limited, 132 EVR Road, Chetpet, Chennai 600 010.

SENTHILKUMAR RAMAMOORTHY, J.

Jeni 02-06-2026