Tvl. Surya Traders vs. The Deputy Commissioner (St) (Appeals)
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Before: and
The writ petition is filed challenging the impugned order dated 25.03.2026. The said order is passed in the appeal filed by the petitioner rejecting the same as beyond the period of limitation. It can be seen that under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017,
the appeal has to be filed within a period of three months and the condonable limit is the further period of one month.
In the instant case, upon calculation, it is seen that the period of three months and the further period of one month, in all totaling four months, expired on 25.05.2025. However, since the appeal was filed on 26.05.2025, it was dismissed on the ground that there was a delay of one day. 2 https://www.mhc.tn.gov.in/judis
The learned counsel appearing for the petitioner would bring to the notice of this Court that the authority calculated the delay by including both the dates on which the impugned order was communicated and the date of filing, whereas either of the said dates ought to have been excluded.
The learned Additional Government Pleader appearing for the respondent though supporting the order of the appellate authority, is not in a position to assert that both days were not included in the calculation.
In view thereof, considering that the delay is only one day and that, if one of the said days is excluded, the appeal would fall within the condonable limit, I am of the view that the impugned order calls for interference. 3 https://www.mhc.tn.gov.in/judis
In view thereof, the impugned order dated 25.03.2026 shall stand set aside and the delay in filing the appeal shall stand condoned. Consequently, the appeal shall stand restored to the file of the 1st respondent for consideration on merits. The 1st respondent shall treat the delay as having been condoned and proceed to deal with the appeal in the manner known to law and pass appropriate orders on merits and in accordance with law.
With the above directions and observations, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 17.04.2026 Neutral Citation: No rgm 4 https://www.mhc.tn.gov.in/judis To 1.The Deputy Commissioner (ST) (Appeals), Trichy and Thiruvarur Division, Integrated Commercial Taxes Buildings, 20/1, Sachidhanandha Moopanaar Road, Thanjavur Camp Office, Thanjavur. 2.The State Tax Officer, Mannargudi Assessment Circle, West First Street, Water Tank Building, Mannargudi - 614 001. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
rgm and W.M.P.(MD).Nos.8565 and 8566 of 2026 17.04.2026 6 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.