IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 03.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.46806 of 2025 M/s.Complete Solutions Rep by Proprietor Dhilip Kumar ... Petitioner Vs.

The Joint Commissioner (Appeals)

Office of the Commissioner of GST &

Central Excise (Appeals), Coimbatore, 6/7, ATD Street, Race Course Road, Coimbatore – 641 018. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the Impugned Order vide APL – 04 bearing A.No.82/2024-GST-JC-CBE-DIN 20250559KV00006126B6 dated 29.08.2025 passed by the Respondent herein to quash the same.

For Petitioner : M/s.B.Revathi For Respondent : Mr.Sai Srujan Tayi Senior Standing Counsel

ORDER

Mr.Sai Srujan Tayi, learned Senior Standing Counsel takes notice for the Respondent.

2. In this Writ Petition, the Petitioner has challenged the impugned Order in Appeal No.CBE-CGST-JC-APP-103/2025 in File No.82-2024-GST-JC-CBE.

3. By the impugned order, the Petitioner's appeal against Order No.51/2023 (DC) was filed on 06.03.2024 has been rejected on the ground of limitation by placing reliance on the following t