Rajendran Subbarayan v. The Deputy Commissioner Ct

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 19768, 19771, 19776 & 19779 of 2026 and WMP.Nos.21069, 21070, 21072, 21082, 22881, 22882, 21088 & 21089 of 2026 Rajendran Subbarayan Proprietor of Sri Maruthi Traders, No.219, 219 / 4, Karumathampatti, Thekkalur Road , Avinashi Kaniyur, Coimbatore , Tamil Nadu 641659. ..Petitioner in all four WPs. Vs

¶1The Deputy Commissioner CT Commercial Taxes Buildings, Dr. Balasundaram road, Coimbatore, Tamil Nadu 641 018. .. 1st Respondent in all four WPs.

¶2Commercial Tax Officer Karumathampatti Coimbatore III, TamilNadu – 641 018. ..2nd Respondent in W.P.Nos.19768, 19776 & 19779 of 2026

¶2The Assistant Commissioner Karumathampatti Coimbatore III, Coimbatore. ..2nd Respondent in W.P.No.19771 of 2026 Prayer in W.P.No.19768 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records in Reference No. ZD331125434316Q dated 25.11.2025 on the file of the 1st respondent relating to FY 2020-21 and quash the same and Page2 of 4 consequently direct the 1st respondent to accept, number, and hear the appeal on merits and de freeze the bank account of the petitioner. Prayer in W.P.No.19771 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records in Reference No. ZD331125434384N dated 25.11.2025 on the file of the 1st respondent relating to FY 2018 - 19 and quash the same and consequently direct the 1st respondent to accept, number, and hear the appeal on merits and de freeze the bank account of the petitioner. Prayer in W.P.No.19776 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records in Reference No. ZD331125434411Y dated 25.11.2025 on the file of the 1st respondent relating to FY 2019 - 20 and quash the same and consequently direct the 1st respondent to accept, number, and hear the appeal on merits and de freeze the bank account of the petitioner. Prayer in W.P.No.19779 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records in Reference No. ZD331125434265P dated 25.11.2025 on the file of the 1st respondent relating to FY 2019 - 20 and quash the same and consequently direct the respondent to accept, number, and hear the appeal on merits and de freeze the bank account of the petitioner. In all four WPs. For Petitioner: Mr. Gunaseelan S For Respondents: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) Page3 of 4 COMMON ORDER In all these writ petitions, the petitioner challenges appellate orders rejecting the appeals on the ground of limitation.

¶2The admitted position is that the appeals were lodged beyond the condonable period under Section 107 of applicable GST enactments. Therefore, there is no infirmity in the orders rejecting these appeals. Consequently, no case is made out warranting interference under Article 226 of the Constitution of India. Hence, these writ petitions are disposed of by declining the relief requested, but by leaving it open to the petitioner to challenge the orders in original. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 12-06-2026 Index : Yes/No KJ To

1.The Deputy Commissioner CT Commercial Taxes Buildings, Dr. Balasundaram road, Coimbatore, Tamil Nadu 641 018. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. KJ

2.Commercial Tax Officer Karumathampatti Coimbatore III, TamilNadu – 641 018.

3.The Assistant Commissioner, Karumathampatti, Coimbatore III, Coimbatore. WP Nos. 19768, 19771, 19776 & 19779 of 2026 and WMP.Nos.21069, 21070, 21072, 21082, 22881, 22882, 21088 & 21089 of 2026 12-06-2026