Sai Ram Kirana and General Store Vs Superintendent of Central Tax (Telangana High Court)
In the case of Sri Sai Ram Kirana and General Store vs. Superintendent of Central Tax & Ors. (W.P. No. 10537 of 2026, dated 09.04.2026), the Telangana High Court has reiterated a taxpayer-friendly approach by permitting filing of a delayed appeal and granting interim protection from coercive recovery.
Background of the Case
The petitioner challenged an Order-in-Original dated 19.08.2024 and the corresponding Form GST DRC-07 dated 28.08.2024, issued under Section 73 of the CGST Act, 2017 for the tax period April 2019 to March 2020, involving demand of tax, interest, and penalty.
A crucial aspect of the case was that the petitioner claimed to have become aware of the demand only upon receipt of a garnishee notice in Form GST DRC-13 dated 31.12.2025, which sought attachment of the bank account.
Proceedings Before the High Court
During the hearing, the petitioner chose not to press the matter on merits and instead sought:
- Liberty to file an appeal before the appellate authority
- Consideration of delay sympathetically
The Revenue contended that the statutory remedy of appeal was always available to the petitioner.
Key Observations of the Court
The Hon’ble High Court refrained from examining the merits of the case and focused on ensuring access to statutory remedy.
