Tvl Muthulakshmi Construction v. The Deputy Commissioner (Ct)(Gst-Appeals)-Ii

ORDER Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent.

¶2This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Appeal Rejection Order dated 12.01.2026 whereby the petitioner's appeal dated

29.12.2025 against the Assessment Order dated 19.09.2025 passed for the Tax Period 2019-2020 by the 2nd respondent was dismissed on the ground of limitation.

¶4It is noticed that the petitioner had deposited 10% of the disputed tax, as confirmed by the Assessment Order dated 19.09.2025, at the time of filing the appeal on 29.12.2025.

¶5It is further noticed that there was only a marginal delay of 11 days in filing the appeal which falls within the condonable period of limitation. The petitioner has also filed an application seeking condonation of delay. Page3 of 5

¶6However, there appears to have been no consideration or deliberation on the said application. Be that as it may, the substantial benefit of the appellate remedy cannot be denied, particularly when the appeal has been filed within the condonable period of limitation.

¶7Considering the same and following the consistent view taken by this Court under similar circumstances, the impugned order dated 12.01.2026 passed by the office of the first respondent is set aside, and the case is remitted back to the first respondent for fresh consideration.

¶8The first respondent is directed to consider the appeal on their own merits and in accordance with law, without further reference to limitation, and to pass appropriate orders as expeditiously as possible.

¶9Needless to state, before passing any final order, the petitioner shall be heard.

¶10This Writ Petition is allowed in the above terms. No costs. Connected Writ Miscellaneous Petitions are closed. 09-02-2026 Index: Yes/No Speaking/Non-speaking order av Page4 of 5 To

¶1The Deputy Commissioner (CT)(GST-Appeals)-II, 3rd Floor, C.T.Annexe Building, No.1, Greams Road, Chennai-600 006.

¶2The Assistant Commissioner (ST), Selaiyur Assessment Circle, Greenway Road, Chennai 600 028. WPoNo.o4549oofo2026 C.SARAVANAN,oJ. av o WP.oNo.o4549oofo2026 and WMP.oNos.5031oando5032oofo2026 o 09-02-2026 Page5oofo5

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP. No. 4549 of 2026 and WMP. Nos.5031 and 5032 of 2026 Tvl. MUTHULAKSHMI CONSTRUCTION Rep. by its Proprietor Arumugapandian, Having Registered Address at No.38, 10th Street, Padmavathy Nagar, Madambakkam, Chennai 600 073. ..Petitioner Vs 1. The Deputy Commissioner (CT)(GST-Appeals)-II, 3rd Floor, C.T.Annexe Building, No.1, Greams Road, Chennai-600 006. 2. The Assistant Commissioner (ST), Selaiyur Assessment Circle, Greenway Road, Chennai 600 028. ..Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari to call for the records pertaining to impugned order passed by the 1st respondent in Form GST APL-02 dated 12.01.2026, bearing Reference No. ZD330126078261O and quash the same. For Petitioner : Mr.Mansoor Ilahi For Respondents: Mr.C.Harsharaj, Special Government Pleader Page2 of 5