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Madras High CourtWP/20458/2026disposed of

Ss.R.P.Chemicals v. The Deputy Commissioner (St) (Appeals)

2026-06-11Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY S.R.P.Chemicals Rep by its Proprietrix Jesintha, Ground Floor No.10A,Srinivasa Street, Korattur, Chennai 600 076.

..Petitioner Vs

1. The Deputy Commissioner (ST) (Appeals), Tiruvallur and Kancheepuram, Tiruvallur (Headquarters), Chennai-06.

2. The Assistant Commissioner, Surappattu,Avadi, Thiruvallur District.

..Respondents Petition filed under Article 226 of the Constitution of India praying to issue a writ of mandamus directing the 1st respondent to dispose the appeal filed by the petitioner in Appeal No.AD330326075469S dated 24.03.2026 and to pass the orders on merits by condoning the delay the application in preferring the appeal against the impugned order ZD331125108407S dated 07.11.2025 passed by the 2nd respondent within the stipulated period in accordance with law. For Petitioner:

Mr.A.Vijayakannan For Respondents:

Mr.R.Sethu Prabakaran, Government Counsel (Tax)

ORDER

After filing an appeal against the order in original beyond the condonable period, the petitioner seeks a mandamus to direct the Appellate Authority to consider and dispose of said appeal on merits.

2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondents.

3. Section 107 of applicable GST enactments specifies a period of limitation and the period within which any delay may be condoned. Admittedly, the petitioner has lodged the appeal beyond the said period. In those circumstances, mandamus cannot be issued to the Appellate Authority.

4. Therefore, this writ petition is disposed of by declining to issue the direction prayed for, but by granting leave to the petitioner to challenge the order in original before this Court. There shall be no order as to costs.

11.06.2026 Index: Yes/No mmi To

1. The Deputy Commissioner (ST) (Appeals) Tiruvallur and Kancheepuram, Tiruvallur (Headquarters), Chennai-06.

2. The Assistant Commissioner Surappattu,Avadi, Thiruvallur District.

SENTHILKUMAR RAMAMOORTHY, J.

mmi 11.06.2026