Tvl Ags Irrigation Vs Appellate Authority — Writ and Judicial Review | Madras HC (2026)

Tvl Ags Irrigation Vs Appellate Authority — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Appellate rejection order dated 27.01.2026 (Form GST APL-02) set aside; petitioner permitted to re-present the appeal, which the appellate authority must receive and decide on merits without reference to limitation if re-presented within two weeks; writ petition disposed of with no order as to costs and connected miscellaneous petitions closed.

Issue for consideration

Whether the appellate authority's rejection of the petitioner's appeal (Form GST APL-02, 27.01.2026) on the ground that it was lodged four days beyond the period of limitation should be set aside so that the appeal against the order in original dated 03.09.2025 may be considered and disposed of on merits.

Court's answer

Considering the length of delay and the reasons assigned by the petitioner, the appellate order dated 27.01.2026 rejecting the appeal as time-barred is set aside and the petitioner is permitted to re-present the appeal before the appellate authority.

Ratio / Principle

If the appeal is re-presented within two weeks from receipt of a copy of this order, the appellate authority is directed to receive and dispose of it on merits without reference to limitation.

Detailed headnote1 paragraphs

Madras High Court (Senthilkumar Ramamoorthy, J.), WP No. 6665 of 2026, decision dated 20-02-2026: Tvl. AGS Irrigation's appeal against the order dated 03.09.2025 (Form GST DRC-07, Ref. No. ZD330925042752B) for FY 2022-23 was rejected by the Appellate Authority (Deputy Commissioner [CT]) as lodged four days beyond the period of limitation, by Rejection Order in Form GST APL-02 dated 27.01.2026 (Ref. No. ZD3301261758953). Considering the length of delay, the reasons assigned, and that the petitioner had remitted the requisite pre-deposit, the Court set aside the appellate order and permitted the petitioner to re-present the appeal; if re-presented within two weeks, the appellate authority is directed to receive and dispose of it on merits without reference to limitation. Writ petition disposed of; no order as to costs.

WP No. 6665 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20-02-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

WP No. 6665 of 2026 and WMP.Nos.7249 & 7250 of 2026

Tvl. AGS Irrigation, Rep. by its proprietor G.Saradha, 11 and 12, Ekangipuram Main Street, Ayanavaram, Chennai 23.

..Petitioner

Vs

Appellate Authority, Deputy Commissioner [CT], Commercial Taxes Building, Greams Road, Chennai 06.

Assistant Commissioner (ST) (FAC), Purasawakkam Assessment Circle, No.1, PAPJM Annexe Building, 3rd Floor, Greams Road, Chennai 06.

..Respondents

Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of impugned Rejection Order in Form GST APL-02 dated 27.01.2026 bearing Reference No. ZD3301261758953 of the 1st Respondent Appellate Authority together with impugned order dated 03.09.2025 bearing Reference No. ZD330925042752B in Form GST DRC-07 along with its annexure of the 2nd Respondent passed in Petitioner’s GSTIN 33ABEPS2681N1Z8 for the FY 2022-23 and quash the same.

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WP No. 6665 of 2026

For Petitioner:

Mr. R.Anish Kumar

ORDER

The order in original dated 03.09.2025 was challenged before the appellate authority by the petitioner. On the ground that the appeal was lodged four days beyond the period of limitation, the appeal was rejected. The petitioner remitted the requisite pre-deposit.

Upon considering the length of delay and the reasons assigned by the petitioner, it is just and necessary that the appeal be considered and disposed of on merits. Therefore, appellate order dated 27.01.2026 is set aside and the petitioner is permitted to re-present the appeal before the appellate authority. If re-presented within two weeks from the date of receipt of a copy of this order, the appellate authority is directed to receive and dispose of the same on merits without reference to limitation.

The writ petition is disposed of on the above terms. There will be no order as to costs. Consequently, connected miscellaneous petitions are closed.

20-02-2026

Index : Yes/No Internet:Yes/No Neutral Citation : Yes/No

kj

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WP No. 6665 of 2026

To

1.Appellate Authority, Deputy Commissioner [CT], Commercial Taxes Building, Greams Road, Chennai 06.

2.Assistant Commissioner (ST) (FAC), Purasawakkam Assessment Circle, No.1, PAPJM Annexe Building, 3rd Floor, Greams Road, Chennai 06.

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https://www.mhc.tn.gov.in/judis

WP No. 6665 of 2026

SENTHILKUMAR RAMAMOORTHY, J.

KJ

WP No. 6665 of 2026 and WMP.Nos.7249 & 7250 of 2026

20-02-2026

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