Tvl. Gokulam Medicals vs. The State Tax Officer

The crux of the submissions made by the learned counsel appearing for the petitioner is that the impugned assessment order was passed on 29.12.2025. The limitation period prescribed under Section 107 of the Act expired on 29.03.2026, and the appellate authority was empowered to condone a further delay of one month, i.e., up to 29.04.2026. The appeal was, in fact, filed on 29.04.2026. However, the same was rejected on the ground of delay. As a matter of fact, the appellate authority itself has recorded in the impugned order that a petition seeking condonation of delay had been filed.

The learned Government Standing Counsel appearing on behalf of the respondents is not in a position to controvert the dates recorded in the order passed by the appellate authority. From the said order, it is evident that the original assessment order is dated 29.12.2025 and that the appeal was filed on 29.04.2026. 3 https://www.mhc.tn.gov.in/judis

When the appeal is filed beyond the condonable period, it is liable to be rejected, and the appellate authority has rightly rejected it. However, in the present case, I find that the petitioner had taken a specific stand in response to the proposal and had annexed a document in support thereof and the same was rejected. It does not appear that this issue was raised with the taxpayer during the personal hearing.

As a matter of fact, since the submissions made by the taxpayer were neither considered nor disposed of on their merits, but were rejected solely on a technical ground, I am of the view that the petitioner is entitled to one more opportunity. This Court has been extending such opportunities on equitable grounds, subject to appropriate conditions. However, since it is recorded that a part of the demand has already been realized under the impugned order itself, no additional condition is imposed.

In view thereof, this writ petition is ordered on the following terms: 4 https://www.mhc.tn.gov.in/judis i. The impugned order dated 29.12.2025 and the consequential order dated 29.05.2026 are set aside and the matter is remanded back to the file of the respondent for fresh consideration. ii. The delay in filing the appeal shall stand condoned and the main appeal shall be renumbered and shall be dealt with on merits and in accordance with law. iii. The assessee shall appear before the respondent without fail and submit their reply and documents in support of their claim which can be duly signed by the supplier and it is for the respondents to consider the matter afresh and pass orders in accordance with law. iv. Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall stand raised. v. No costs. Consequently, connected miscellaneous petition is closed. 24.06.2026 (2/2) NCC:Yes/No rgm 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY

The Appellate Deputy Commissioner (CT), Commercial Tax Building, Virudhunagar.