Tvl. Prabha Drug House v. The Deputy Commissioner (Ct)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18-06-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.23690, 23693 & 23695 of 2026 Tvl. Prabha Drug House Rep by its Proprietor R Sampath Kumar No 23-1 Janappar Street Hosur Krishnagiri 635 109 ..Petitioner(s) Vs
1. The Deputy Commissioner (CT) GST Appeal Hosur No 3/47 Sapthagiri Complex, Near Ashok Leyland Unit II, Gandhi Nagar, Kumudepalli post, Hosur, Krishnagiri 635 130
2. The Assistant Commissioner ST Hosur North II Circle Commercial Taxes Building 3rd Floor Seetharam Nagar Bangalore Road Hosur 635 109 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the impugned order passed by the first respondent in Form GST APL-02 dated 06.02.2026 with Ref. No. ZD330226052590P and quash the same and further direct the first Respondent admit the appeal.
For Petitioner(s):
Mr.Raghunandan Sriram For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) *******
ORDER
An assessment order was issued by the second respondent on 14.10.2025. The matter was carried in appeal before the first respondent on 28.01.2026, which is within the condonable period. In view of the non filing of an application to condone delay, the appeal was rejected solely on the ground of limitation.
2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice for the respondents.
3. Given the fact that the appeal was lodged within the condonable period, the interest of justice warrants that the petitioner be permitted to re-file the appeal along with an application to condone delay. Towards that end, the impugned order is set aside and the petitioner is permitted to re-file the appeal along with an application to condone delay. If this is done within fifteen days from the date of receipt of a copy of this order, the appellate authority is
directed to receive the appeal and the condone delay application and expeditiously dispose of the same, by reckoning the date of filing as 28.01.2026, i.e., the date on which the appeal was originally filed.
4. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs.
18-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To
1. The Deputy Commissioner (CT) GST Appeal Hosur No 3/47 Sapthagiri Complex, Near Ashok Leyland Unit II, Gandhi Nagar, Kumudepalli post, Hosur, Krishnagiri 635 130
2. The Assistant Commissioner ST Hosur North II Circle Commercial Taxes Building 3rd Floor Seetharam Nagar Bangalore Road Hosur 635 109.
SENTHILKUMAR RAMAMOORTHY, J.
RNA and W.M.P.Nos.23690, 23693 & 23695 of 2026 18-06-2026