M/s Ksr and Co. v. The Deputy Commissioner (Ct)

Madras HC8 Jan 2026WP/579/2026

Case brief

AI extract

What is this about?

Madras High Court, WP No. 579 of 2026, C. Saravanan J., 08-01-2026: condonation of marginal delay in filing GST appeal against section 74 assessment order dated 19.08.2025; appeal filed 12.12.2025 within condonable period with 10% pre-deposit of disputed tax; appeal rejection order dated 16.12.2025 quashed; remitted for fresh decision on merits without reference to limitation; certiorari under Article 226; no costs.

What did the court decide?

Impugned appeal rejection order dated 16.12.2025 quashed; matter remitted to the 1st respondent for a fresh order on merits without further reference to limitation; petitioner to be heard before any final order; no costs; connected Writ Miscellaneous Petitions closed. ¶¶30

M/s Ksr and Co. Vs The Deputy Commissioner (Ct) — Writ and Judicial Review | Madras HC (2026)

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WP No. 579 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 08-01-2026

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CORAM

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THE HONOURABLE MR JUSTICE C. SARAVANAN

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WP No. 579 of 2026 and WMP Nos.688 & 689 of 2026

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Tvl.KSR and Co., Represented by Partner, Mr.Shanmugasundaram R. 4/44, Karanampettai, Palladam, Coimbatore, Tamil Nadu 641 401.

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Petitioner(s)

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The Deputy Commissioner (CT), O/o the Appellate Deputy Commissioner (ST), GST Appeal (Erode and Salem), Palladam-2, Tiruppur-III, Tiruppur, Tamil Nadu.

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The Assistant Commissioner (ST), Palladam 2 Assessment Circle, Palladam.

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Respondent(s)

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PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the 2nd Respondent herein in GSTIN:33AAGFK5162R1ZV/2023-24 dated 19.08.2025, order under section 74 and the summary of the order in Form GST DRC-07 both dated 19.08.2025 issued in Reference No.ZD330825196196Y and Consequential order passed by the 1st Respondent in GSTIN/Temp ID/UIN 33AAGFK5162R1ZV against ARN # AD3312250216794 dated 16.12.2025 and quash the same.

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

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For Petitioner(s): Mr.Jayaprathap A N R For Respondent: Ms.Amirtha Dinakaran Government Advocate

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WP No. 579 of 2026

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O RDER

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Ms.Amirtha Dinakaran, learned Government Advocate, takes notice for the Respondents.

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This 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 Government Advocate for the Respondents.

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The petitioner is before this Court against the impugned assessment order dated 19.08.2025 passed by the 2nd respondent and appeal rejection order dated 16.12.2025 passed by the 1st respondent, whereby the petitioner's appeal against the order dated 19.08.2025 was rejected on the ground of limitation.

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It is noticed that the petitioner had filed an appeal on 12.12.2025, that is after the expiry of limitation, but within the condonable period of limitation. At the time of filing an appeal, the petitioner had also pre-deposited 10% of the disputed tax, as it

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

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WP No. 579 of 2026

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evidenced from the reading of the impugned appeal rejection order dated 16.12.2025 of the 1st respondent. The delay is only marginal and therefore, the delay must be condoned.

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Considering the fact that the delay is only marginal and following the consistent view taken by this Court under similar circumstances, the impugned order, dated 16.12.2025 passed by the 1^st respondent is quashed and case is remitted back to the 1st Respondent to pass fresh order on merits, without further reference to limitation.

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