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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
A Mahalingam – Appellant
Versus
The Commissioner (Appeals) – Respondent
| Table of Content |
|---|
| 1. petitioner's challenge to the order-in-appeal. (Para 1 , 2 , 3 , 4) |
| 2. arguments for delayed appeal. (Para 5) |
| 3. consideration of courts on appeals. (Para 6 , 7) |
| 4. court's decision on delay condonation. (Para 8) |
| 5. conclusion and final ruling. (Para 9) |
THE HONOURABLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P.(MD)Nos.2207 and 2209 of 2026 A.Mahalingam ... Petitioner -vs-
1.The Commissioner (Appeals), Office of the Commissioner of GST and Central Excise (Appeals), Coimbatore, Circuit Office at Trichy, No.1, Williams Road, Cantonment, Trichy – 620 001.
2.The Assistant Commissioner, Office of the Assistant Commissioner of GST and Central Excise, Cuddalore Division, No.1, Vallalar Nagar, Manjakuppam, Cuddalore - 607 001. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records of the impugned order passed by the first respondent in Order-in-Appeal No.120/2024-ST-TRY- APP, dated 31.12.2024 and quash the same as arbitrary and consequently, direct the respondents to give one more opportunity to the petitioner for personal hearing.
For Petitioner : Mr.M.Narashima Bharathi Fo
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