Disposed¶30

Power Engineers v. The Deputy Commissioner Ct

Madras HC6 Jul 2026WP/24022/2026

Case brief

AI extract

What is this about?

GST appeal rejected on ground of delay; Section 107 CGST/TNGST Act 2017 appeal; delay condonation sufficient cause; FORM GST APL-02 ARN AD330326085211F reference ZD3304260302030 dated 06.04.2026; order in original dated 19.12.2025; bank account attachment lifted as postdating pre-deposit; Article 226 writ of certiorarified mandamus; Power Engineers Tiruppur sole proprietorship; Deputy Commissioner (CT)/(ST)(Appeal); Deputy State Tax Officer-II Tiruppur Central-II; Madras High Court writ petition disposed 06-07-2026.

What did the court decide?

Impugned appellate order set aside; delay condoned; appellate authority directed to consider and dispose of the appeal on merits; bank account attachment raised; connected miscellaneous petitions closed; no order as to costs. ¶30

Power Engineers Vs The Deputy Commissioner Ct — GST and Indirect Tax | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the appellate order (FORM GST APL - 02 dated 06.04.2026) rejecting the petitioner's Section 107 CGST/TNGST appeal on the ground of delay, despite a delay-condonation application having been filed with the appeal, should be quashed/set aside and the appeal admitted and decided on merits. +1 more

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Court's answer

On perusal of the delay-condonation application, the Judge was satisfied that sufficient cause was shown; therefore the impugned appellate order was set aside, the delay was condoned, and the appellate authority was directed to consider and dispose of the appeal on merits.

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Ratio / Principle

Because the attachment of the petitioner's bank account was subsequent to the date of making the pre-deposit, the bank attachment is ordered raised (lifted).

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Detailed headnote1 paragraphs

Madras High Court (Senthilkumar Ramamoorthy, J.; decision dated 06-07-2026) disposed of a writ petition filed by Power Engineers, a Tiruppur sole proprietorship, whose appeal under Section 107 of the CGST/TNGST Act, 2017 against an order in original dated 19.12.2025 had been rejected on 06.04.2026 (FORM GST APL - 02, ARN No.AD330326085211F) on the ground of delay, although the appeal lodged on 26.03.2026 was within the condonable period and accompanied by a delay-condonation application. Finding sufficient cause shown, the Court set aside the impugned appellate order, condoned the delay, and directed the appellate authority to consider and dispose of the appeal on merits. Observing that the attachment of the petitioner's bank account postdated the making of the pre-deposit, the Court ordered the bank attachment raised. Connected miscellaneous petitions were closed and there was no order as to costs.

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WP No. 24022 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 06-07-2026

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CORAM

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THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

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WP No. 24022 of 2026 and WMP.Nos.26121 & 26122 of 2026

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Power Engineers (A Sole proprietorship rep by Somasundarakarthikeyan-Proprietor) 109/95, NA, Chinna Nagar, Opposite Rotary Matriculation School, Tiruppur, Tamil Nadu 641601 GSTIN 33ARLPK9630N1Z9.

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..Petitioner

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The Deputy Commissioner (CT) O/o.The Deputy Commissioner (ST)(Appeal) Emperor Textiles building, 2nd floor, 16 Indira Nagar 1st street, Avinashi Road, Tiruppur Tamilnadu – 641603.

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Deputy State Tax Officer - II, (Tiruppur Central II) O/o the Assistant Commissioner (ST), Tiruppur Central-II Circle, Emperor Building, Indira Nagar 1st Street, Avinashi Road, Tirupur, Tamil Nadu 641603.

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..Respondents

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Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records pertaining to FORM GST APL - 02 bearing ARN No.AD330326085211F and reference number ZD3304260302030 dated 06.04.2026 issued by the Appellate Authority, quash the same as being arbitrary and illegal, and also consequently direct the Respondent No. 1 to admit the appeal filed by the Petitioner under

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Page1 of 4

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

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WP No. 24022 of 2026

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Section 107 of the CGST/TNGST Act, 2017 on merits and in accordance with law.

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For Petitioner:	Ms. Samriddhi.S
For Respondents:	Mr. Amirta Poonkodi Dinakaran
	Government Counsel (Tax)

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ORDER

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Order in original dated 19.12.2025 was challenged by lodging an appeal on 26.03.2026 along with an application to condone delay. Said appeal was rejected on 06.04.2026 on the ground of delay. The appellate order is challenged.

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Learned counsel for the petitioner submits that the appeal was rejected in spite of being accompanied by an application to condone delay. She also submits that the bank account of the petitioner was attached in spite of the pre-deposit being made.

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Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of both the respondents.

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The documents on record reveal that the appeal was lodged on

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26.03.2026, which is within the condonable period. An application to condone

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Page2 of 4

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

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WP No. 24022 of 2026

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delay was filed along with the appeal. In spite of such application being filed, the appeal has been rejected on the ground of delay in submission.

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On perusal of the application to condone delay, I am satisfied that sufficient cause is shown. Therefore, the impugned appellate order is set aside, the delay is condoned and the appellate authority is directed to consider and dispose of the appeal on merits. Because the attachment of the petitioner’s bank account was subsequent to the date of making the pre-deposit, the bank attachment is raised.

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

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06-07-2026

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Index : Yes/No

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Neutral Citation : Yes/No KJ To

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1.The Deputy Commissioner (CT) O/o.The Deputy Commissioner (ST)(Appeal) Emperor Textiles building, 2nd floor, 16 Indira Nagar 1st street, Avinashi Road, Tiruppur Tamilnadu – 641603.

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__________ Page3 of 4

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

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WP No. 24022 of 2026

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SENTHILKUMAR RAMAMOORTHY, J.

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Deputy State Tax Officer – II, (Tiruppur Central II), O/o the Assistant Commissioner (ST), Tiruppur Central-II Circle, Emperor Building, Indira Nagar 1st Street, Avinashi Road, Tirupur, Tamil Nadu 641603.

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WP No. 24022 of 2026 and WMP.Nos.26121 & 26122 of 2026

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06-07-2026

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__________ Page4 of 4

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

Power Engineers v. The Deputy Commissioner Ct

Case brief

What is this about?

What did the court decide?

Power Engineers v. The Deputy Commissioner Ct

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

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