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W.P.(MD)No.3210 of 2026

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 05.02.2026

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

W.P.(MD)No.3210 of 2026

& W.M.P(MD)Nos.2645 & 2646 of 2026

M/s.A.Subramanian

GSTIN AQEPS3256NSD001

No.1, State Bank Colony

Medical College Road

Thanjavur-613007.

... Petitioner

Vs.

1. The Assistant Commissioner of GST and Central Excise,

Thanjavur Division, Ponnagar

Medical College Road

Thanjavur - 613007.

2. The Commercial (Appeals)

O/o The Commissioner of GST and Central Excise (Appeals)

Coimbatore Circuit Office at Trichirapalli

No.1, Williams Road, Contonment

Thiruchirappalli - 620001.

... Respondent

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorarified Mandamus, to call for the

records on the file of the 1st Respondent in Order No 46/2022-ST dated

31/3/2022 and consequential rejection of appeal in Order in Appeal No

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W.P.(MD)No.3210 of 2026

43/2025-TRY-ST-APP dated 31/3/2025 and to quash the both as cryptic,

non-speaking, illegal , arbitrary,wholly without jurisdiction and direct

the respondent to pass order afresh after affording opportunity of

personal hearing.

For Petitioner : Mr.Sudalai Muthu N

For Respondent : Mr.R.Gowri Shankar

ORDER

This writ petition has been filed challenging the the impugned

assessment order dated 31.03.2022 and impugned rejection order dated

31.03.2025 by the respondents.

2. Mr.R.Gowri Shankar, learned counsel, takes notice on behalf of

the respondents.

3. By consent of the parties, the main writ petition is taken up for

disposal at the admission stage itself.

4. The learned counsel for the petitioner would submit that in this

case, initially, the assessment order was passed on 31.03.2022. However,

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W.P.(MD)No.3210 of 2026

due to severe health issues and prolonged treatment, the petitioner was

unable to file his reply and participate in the personal hearing prior to the

passing of assessment order and also he was not in a position to file an

appeal within the prescribed time limit. Therefore, an appeal was

preferred with a delay of 282 days, which is beyond the condonnable

period. Hence, the said appeal was rejected by the respondent, vide

impugned rejection order dated 31.03.2025, on the aspect of limitation.

5. Further, he would submit that now, the petitioner is willing to

pay additional 10% of the disputed tax amount over and above the

statutory pre-deposit, which was already paid to the respondent while

filing the appeal. Hence, he requests this Court to pass appropriate

orders.

6. On the other hand, the learned counsel appearing for the

respondents would fairly submit that the delay may be condoned and

requests this Court to pass appropriate orders on terms.

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W.P.(MD)No.3210 of 2026

7. Heard the learned counsel for the petitioner and the learned

counsel for the respondents and also perused the materials available on

record.

8. In the case on hand, the assessment order came to be passed on

31.03.2022. Aggrieved over the same, the appeal was belatedly preferred

by the petitioner, i.e., with a delay of 282 days, which is beyond the

condonnable period. In such case, the said appeal was rejected by the

respondent vide impugned order dated 31.03.2025. According to the

petitioner, due to his severe health issues and prolonged treatment, he

was not in a position to file an appeal within the prescribed time limit

and hence, there was a delay of 282 days in filing the appeal.

9. The above reason assigned by the petitioner, for the delay in

filing the appeal against the assessment order, appears to be genuine. In

such view of the matter, in the interest of justice, this Court is inclined to

condone the delay, in filing the appeal against the impugned assessment

order. Accordingly, this Court passes the following order:-