Telangana HC Allows GST Appeal Despite Delay Due to Writ Pendency

S. Malla Reddy and Company Vs Deputy Commissioner – 2 (State Taxes) (Telangana High Court) In a significant relief to taxpayers, the Telangana High Court in M/s. S. Malla Reddy and Company vs. Deputy Commissioner (State Taxes) (W.P. No. 10317 of 2026, dated 08.04.2026) has permitted filing of a delayed appeal even after rejection of a rectification application, emphasizing the importance of substantive justice over procedural technicalities. Facts of the Case The petitioner challenged: Order dated 07.11.2025 passed under Section 73 of the CGST/SGST Act, 2017 Corresponding Form GST DRC-0...