Tvl RBN Stores vs The Assistant Commissioner (ST),
- Court
- Madras High Court
WP No. 41324 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41324 & 41327 of 2026
CNR:{HCMA012278282026}
AND
WMP NO. 46347 & 46346 OF 2026
Tvl RBN Stores
Rep by its Proprietor
Mr.K.B. Krishna,
2nd Avenue Extention,
D4, Anna Nagar East, Chennai,
Tamilnadu – 600102.
GSTIN 33DSZPK7081K1ZV
..Petitioner(s) in both
petitions
Vs
1. The Assistant Commissioner (ST),
Ayanavaram Assessment Circle,No.1, Papjm
Annnex Building. 3rd Floor, Greams Road,
Chennai-06.
2. The Deputy Commissioner (CT)
Ayanavaram Assessment Circle,No.1, Papjm
Annnex Building. 3rd Floor, Greams Road,
Chennai -06.
..Respondent(s) in both
petitions
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying
for issuance of Writ of Certiorarified Mandamus,
calling for the records of the impugned proceedings of the First
Respondent in GSTIN No.33DSZPK7081K1ZV/ 2021-22 dated 24.12.2025
along with its consequential Summary Order in FORM GST DRC-07 in
Reference No. ZD331225382642G under Section 73 of the TNGST Act, 2017
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dated 24.12.2025 for the FY 2021-22 passed by the First Respondent and also
the order passed by the Second Respondent dated 26.05.2026 in FORM GST
APL - 02 in Reference No. ZD330526262049C and to quash the same as illegal
and not in accordance with law and consequently direct the First Respondent to
conduct fresh assessment proceedings after providing a reasonable opportunity
of hearing to me in accordance with law
calling for the records of the impugned proceedings of the First
Respondent in GSTIN No.33DSZPK7081K1ZV/ 2021-22 dated 24.12.2025
along with its consequential Summary Order in FORM GST DRC-07 in
Reference No. ZD3312253806759 under Section 73 of the TNGST Act, 2017
dated 24.12.2025 for the FY 2021-22 passed by the First Respondent and also
the order passed by the Second Respondent dated 08.06.2026 in FORM GST
APL - 02 in Reference No. ZD3306260664359 and quash the same as illegal
and not in accordance with law and consequently direct the First Respondent to
conduct fresh assessment proceedings after providing a reasonable opportunity
of hearing to me in accordance with law
For Petitioner(s): Mrs.S.Premalatha
For Respondent(s): Ms.G.Dhana Madhri, SGP
Order
This writ petition has been filed challenging the assessment orders dated
24.12.2025 and the appeal rejection orders dated 26.05.2026 & 08.06.2026
passed by the respondents.
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2. Ms.G.Dhana Madhri, learned Special Government Pleader, takes notice
on behalf of the respondent.
3. By consent of the parties, the main writ petitions are taken up for
disposal at the admission stage itself.
4. The learned counsel for the petitioner would submit that in these cases,
initially, the show cause notice were issued by the respondents on 25.09.2025 &
11.06.2025. Subsequently, vide communications dated 20.11.2025 &
23.09.2025, the petitioner sought time for filing the replies. However, without
granting any such time, the assessment orders dated 24.12.2025 came to be
st
passed by the 1 respondent. Aggrieved over the said assessment orders, the
petitioner filed the appeals on 30.04.2026 & 06.05.2026 with a delay of 6 days
and 12 days, respectively, beyond the condonable period. According to the
petitioner, the said delay had occurred only due to the fault of the part of the
petitioner’s consultant. Since the said delay is beyond the condonable period,
nd
the appeal was rejected by the 2 respondent, vide impugned rejection orders
dated 26.05.2026 & 08.06.2026, on the aspect of limitation. Hence, he requests
this Court to set aside the rejection order and condone the delay subject to any
terms.
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5. On the other hand, the learned counsel appearing for the respondents
would submit that though all the notices and orders were duly uploaded by the
respondents, the petitioner had failed to file the appeal in time. Hence, he would
contend that the said delay has occurred only due to the fault on the part of the
petitioner and requests this Court to pass appropriate orders.
6. Heard the learned counsel for the petitioner and the respondents and
also perused the materials available on record.
7. In the case on hand, initially, the assessment orders dated 24.12.2025
st
came to be passed by the 1 respondent. Aggrieved over the said assessment
orders, the petitioner filed the appeals on 30.04.2026 & 06.05.2026 with a delay
of 6 days and 12 days, respectively. Since the said delay is beyond the
nd
condonable period, the appeal was rejected by the 2 respondent, vide
impugned rejection orders dated 26.05.2026 & 08.06.2026, on the aspect of
limitation. According to the petitioner, due to fault on the part of the petitioner’s
consultant, they were unable to file the appeals within time.
8. The above reasons assigned by the petitioner, for the delay in filing the
appeal against the assessment order, appears to be genuine. In such view of the
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matter, this Court is inclined to condone the delay, in filing the appeal against
the impugned assessment order on terms.
9. Therefore, though the petitioner had already paid 10% of the disputed
tax amount as statutory pre-deposit while filing the appeal, considering the
delay, this Court directs the petitioner to pay a sum of Rs.5,000/-, as agreed by
the petitioner. Accordingly, this Court passes the following order:-
(i) Accordingly, the appeal rejection orders dated
nd
26.05.2026 & 08.06.2026 passed by the 2 respondent are set
aside and the delay of 6 days & 12 days in filing the appeals
before the respondent is hereby condoned, subject to the
payment of a sum of Rs.5,000/-, in each petitions, to the
Principal Government Naturopathy Medical College and
Hospital, Account No.7883022723, IFSC Code:
IDIB000M157.
nd
(ii) Upon payment of said amount, the 2 respondent-
Appellate Authority is directed to take the appeals on record
and pass appropriate orders on merits and in accordance with
law, after providing sufficient opportunity to the petitioner, as
expeditiously as possible.
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10. With the above directions, these writ petitions are disposed of. No
costs. Consequently, the connected miscellaneous petitions are also closed.
26-10-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
nsa
To
1. The Assistant Commissioner (ST),
Ayanavaram Assessment Circle,
No.1, Papjm Annnex Building.
3rd Floor, Greams Road, Chennai-06.
2. The Deputy Commissioner (CT)
Ayanavaram Assessment Circle,
No.1, Papjm Annnex Building. 3rd Floor,
Greams Road, Chennai -06.
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WP No. 41324 of 2026
KRISHNAN RAMASAMY J.
nsa
WP No. 41324 & 41327 of 2026
26-10-2026
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