Madras High CourtWP/19176/2026disposed of

Tvl. Avd Traders v. Deputy Commissioner Ct

2026-06-08Honourable Mr Justice Senthilkumar Ramamoorthy2 pages

WP No. 19176 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 19176 of 2026 and WMP.No.20451 of 2026 Tvl. AVD Traders Represented by its Proprietor Vinothkumar No. 1/399, Sirukallathur Main Road, Kundrathur, Kanchipuram 600 069.

..Petitioner Vs

1. Deputy Commissioner (CT) Office of the GST Appeal Chennai II, PAPJM Building, 2nd Floor, Greams Road, Chennai 06.

2. Deputy State Tax Officer - 2 Kundrathur Assessment Circle, No. 4/109, Bangalore Highway Road, Poonamallee, Chennai 123.

..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the order in GST APL -02 bearing reference no. ZD330425167172L dated 23.04.2025 issued by the 1st Respondent in respect of GSTIN No. 33ALMPV0635K1ZS, and quash the same as illegal, arbitrary, contrary to material facts and in violation of the principles of natural justice. For Petitioner:

Mr. Raghunandan Sriram For Respondents:

Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ https://www.mhc.tn.gov.in/judis

WP No. 19176 of 2026 SENTHILKUMAR RAMAMOORTHY, J.

ORDER

An appellate order dated 23.04.2025 is challenged in this writ petition. The appeal was rejected on the ground that it was lodged beyond the condonable period. Considering the limitation period prescribed in Section 107 of applicable GST enactments, the rejection of the appeal does not suffer from any infirmity warranting interference. Therefore, this writ petition is disposed of by declining to interfere with the appellate order, but by granting leave to the petitioner to challenge the order in original before this Court. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 08-06-2026 Index : Yes/No KJ To 1.Deputy Commissioner (CT) Office of the GST Appeal Chennai II, PAPJM Building, 2nd Floor, Greams Road, Chennai 06. 2.Deputy State Tax Officer - 2 Kundrathur Assessment Circle, No. 4/109, Bangalore Highway Road, Poonamallee, Chennai 123.

WP No. 19176 of 2026 and WMP.No.20451 of 2026 __________ https://www.mhc.tn.gov.in/judis