M/S.S.V.Travels, Rep. by its proprietor Nalapati L vs The Appellate Authority, The Deputy Commissioner (

W.P.No.20818 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 29.05.2026 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.No.20818 of 2026 & W.M.P.Nos.22457 and 22459 of 2026 M/s.S.V.Travels Represented by its Proprietor Nalapati Lourduswamy Anthonydennisraj Ramakrishna Nagar No.27, Kanadapayalam, Kovilpathagai Chennai - 600 062 ... Petitioner Vs. The Appellate Authority The Deputy Commissioner (CT) Tiruvallur, Tamil Nadu ... Respondent Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus calling for the records relating to the order in GST APL-02 dated 31.03.2026 bearing reference No.ZD330326282404Ion the file of the respondent and quash the same and consequently direct the respondent to condone the delay in filing the statutory appeal and dispose of the same on merits. For Petitioner : Ms.R.Supriya For Respondent : Ms.G.Dhanamadhri Government counsel 1/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 30/06/2026 06:35:08 pm ) W.P.No.20818 of 2026 ORDER Heard both sides. 2. The petitioner suffered an adverse Assessment Order. He did not file appeal within time. Therefore, the respondent had rightly reject