IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 05.12.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

and

W.M.P.Nos.51551 & 51552 of 2025

Tvl.Santhi Sarees

Represented by its Sole Proprietor

Mr.Elangovan Mathialazhagan

No.116-117, Gandhi Road

Kancheepuram, Tamil Nadu 631 502. ... Petitioner

Vs.

1.Assistant Commissioner (ST)(FAC)

Kancheepuram Rural Assessment Circle

C T Building, First Floor, Collectorate Campus

Kancheepuram 631 501.

2.The Deputy Commissioner (ST) (GST)

GST-Appeals, Chennai -I

3^rd Floor, Annexe Building

Greams Road, Chennai 600 006. ... Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records pertaining to the order dated 01.09.2024 issued in Form GST DRC-07 bearing Reference No.ZD330924000015Z and to direct the Appellate Authority (Respondent 2) to condone the delay of 443 days in filing the

appeal and to hear the dispute on merits.

For Petitioner : Mr.C.BOSCO For Respondents : Ms.Amirtha Poonkodi Dinakaran Government Advocate

ORDER

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

2. This Writ Petition is being disposed of at the stage