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M/s.Boxman Logistics Private Limited v. The Deputy Commissioenr (St)

Madras HC10 Feb 2026WP/4559/2026

Case brief

AI extract

What is this about?

Madras HC, WP 4559/2026, Boxman Logistics Pvt Ltd v Deputy Commissioner (ST) GST Appeal Chennai-I & Assistant Commissioner (ST) Surappattu: GST appeal dismissed for 13-day delay beyond condonable limitation period (S.107); writ allowed; matter remitted for fresh order on merits subject to deposit of 15% of disputed tax within 30 days; appeal to be restored without reference to limitation on compliance.

What did the court decide?

Writ petition allowed: case remitted to the first respondent to pass a fresh order on merits, subject to the petitioner depositing 15% of the disputed tax in cash or from its Electronic Cash Register within 30 days; on compliance, the appeal to be restored without reference to limitation. No costs; connected Writ Miscellaneous Petitions closed. ¶32

M/s.Boxman Logistics Private Limited Vs The Deputy… — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the impugned order dated 11.11.2025 of the first respondent dismissing the petitioner's appeal on the ground of limitation should be quashed and the appeal restored. +1 more

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Court's answer

No fault can be attributed to the first respondent for dismissing the appeal vide the impugned order, as the first respondent is governed by the respective GST Enactments, particularly Section 107 of the Act.

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Ratio / Principle

Considering that the petitioner may have a case on merits, the case is remitted back to the first respondent to pass a fresh order on merits, subject to the petitioner depositing 15% of the disputed tax in cash or from the petitioner's Electronic Cash Register within 30 days from receipt of a copy of the order.

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Key takeaways

If the petitioner complies with the deposit stipulation, the first respondent shall restore the appeal without reference to limitation.ratio¶31

Detailed headnote1 paragraphs

Madras High Court (C. Saravanan J.) allowed W.P. No. 4559 of 2026 filed by M/s. Boxman Logistics Private Limited against the order dated 11.11.2025 of the Deputy Commissioner (ST), GST Appeal Chennai-I, dismissing the petitioner's appeal dated 16.08.2024 (filed against the Assistant Commissioner (ST), Surappattu Assessment Circle's order dated 04.04.2024 for tax period 2018-2019) on the ground of limitation, the appeal having been lodged with a delay of 13 days beyond the condonable period under Section 107 of the Act. Holding that no fault could be attributed to the first respondent but that the petitioner may have a case on merits, the Court remitted the matter to the first respondent to pass a fresh order on merits, subject to the petitioner depositing 15% of the disputed tax in cash or from its Electronic Cash Register within 30 days; on such compliance the appeal is to be restored without reference to limitation. Connected Writ Miscellaneous Petitions closed; no costs.

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WP No. 4559 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 10-02-2026

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CORAM

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THE HON'BLE MR JUSTICE C. SARAVANAN

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WP.No. 4559 of 2026 and WMP.Nos.5040 & 5041 of 2026

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M/s.Boxman Logistics Private Limited, Rep. by its Director Anil Atri, S/o.Krishnan Dutt Atri, Survey No. 1326/2B Erikarai Salai, G.N.T. Road, Madhavaram, Chennai-600 066.

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..Petitioner

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The Deputy Commissioner (ST) Office of Deputy Commissioner, GST Appeal Chennai-I, Greams Road, Main Building 2nd Floor, Chennai-600 006.

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The Assistant Commissioner (ST), Office of the Commercial Tax Officer, Surappattu Assessment Circle, Integrated Commercial Taxes Building, Wall Tax Road, Chennai-600 003.

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..Respondent(s)

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Writ Petition filed under Article 226 of the Constitution of India, praying to Certiorarified Mandamus to call for the records of the Impugned Order reference number ZD331125169753C dated 11.11.2025 passed by the 1^st Respondent to quash the same and further direct the 1^st Respondent to restore the appeal filed by the Petitioner.

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__________ Page1 of 5

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

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WP No. 4559 of 2026

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For Petitioner(s): Mr.S.Sathish Kumar For Respondent(s): Mr.TNC.Kaushik, Addl. Govt. Pleader

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Order

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Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the Respondents.

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This Writ Petition is being disposed of at the stage of admission itself

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with the consent of the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondents.

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In this writ petition, the petitioner is before this Court against the impugned order dated 11.11.2025 passed by the first respondent. By the impugned order, the petitioner’s appeal dated 16.08.2024 filed against the order dated 04.04.2024 passed by the second respondent for the tax period 2018-2019 was dismissed on the ground of limitation.

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The petitioner had filed the appeal with a delay of 13 days beyond the condonable period of limitation. Therefore, the first respondent dismissed the appeal through the impugned order dated 11.11.2025.

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Page2 of 5

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

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WP No. 4559 of 2026

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The first respondent is governed by the provisions of the respective

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GST Enactments, particularly Section 107 of the Act. Hence, no fault can be attributed to the first respondent for dismissing the appeal vide the impugned order.

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Having considered the fact that the petitioner may have a case on merits, the case is remitted back to the first Respondent to pass a fresh order on merits, subject to the Petitioner depositing 15% of the disputed tax in cash or from the Petitioner's Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order.

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In case the Petitioner complies with the above stipulation, the

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first respondent shall restore the appeal without reference to limitation.

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This Writ Petition stands allowed with the above observations. No

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costs. Connected Writ Miscellaneous Petition is closed.

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10-02-2026

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No

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__________ Page3 of 5

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

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WP No. 4559 of 2026

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The Deputy Commissioner (ST) Office of Deputy Commissioner, GST Appeal Chennai-I, Greams Road, Main Building 2nd Floor, Chennai-600 006.

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The Assistant Commissioner (ST), Office of the Commercial Tax Officer, Surappattu Assessment Circle, Integrated Commercial Taxes Building, Wall Tax Road, Chennai-600 003.

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__________ Page4 of 5

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

WP No. 4559 of 2026

C.SARAVANAN J.

WP No. 4559 of 2026

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