MEERA PREM Adithya Reddy vs The Commissioner of GST and Central Excise (Appeals-I) — WP/19039/2026

Case under Others Section 1. Disposed: Contested--DISPOSED OF on 08th June 2026.

Case disposed

CNR: HCMA010554892026

e-Filing Number

03-03-2026

Filing Number

WP/40997/2026

Filing Date

03-Mar-2026

Registration No

WP/19039/2026

Registration Date

08-May-2026

Judge

Honourable Mr Justice Senthilkumar Ramamoorthy

Coram

Honourable Mr Justice Senthilkumar Ramamoorthy

Bench Type

Single Bench

Category

Tax/Tolls ( 150 )

Judicial Branch

WRITSECTION

Decision Date

08-Jun-2026

Nature of Disposal

Contested--DISPOSED OF

Last updated 10-Jun-2026

Acts & Sections

Others Section 1

Petitioner(s)

  1. 1.MEERA PREM Adithya Reddy

Respondent(s)

  1. 1.The Commissioner of GST and Central Excise (Appeals-I)

  2. 2.The Assistant Commissioner of GST and Central Excise

Case History

  1. Case disposedDisposed

  2. 08-Jun-2026

    Honourable Mr Justice Senthilkumar RamamoorthyView PDF

    Summary: The Madras High Court set aside the appellate rejection order solely based on limitation grounds. The petitioner's statutory appeal filed on 18.04.2023 was rejected because it missed the one-week deadline from 05.04.2023, but the court found that the order was uploaded later and the certified copy became available later. The court condoned the delay, finding the appeal was lodged approximately one week from when the order copy became available to the petitioner, and directed the appellate authority to receive and dispose of the appeal on merits without considering the limitation issue. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 08-Jun-2026

    For Admission

    Honourable Mr Justice Senthilkumar Ramamoorthy

  4. 03-Mar-2026

    Case filed

    Registration No. WP/19039/2026

casestatus.in Summary

Summary: The Madras High Court set aside the appellate rejection order solely based on limitation grounds. The petitioner's statutory appeal filed on 18.04.2023 was rejected because it missed the one-week deadline from 05.04.2023, but the court found that the order was uploaded later and the certified copy became available later. The court condoned the delay, finding the appeal was lodged approximately one week from when the order copy became available to the petitioner, and directed the appellate authority to receive and dispose of the appeal on merits without considering the limitation issue. This case analysis is maintained by casestatus.in based on publicly available court records.

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