Sravanti Associates Vs Superintendent of Central Tax (Telangana High Court)
In the case of M/s. Sravanti Associates vs. Superintendent of Central Tax & Ors. (W.P. No. 10290 of 2026, dated 07.04.2026), the Telangana High Court has once again adopted a taxpayer-friendly approach by permitting the filing of a delayed appeal and directing the appellate authority to consider the delay sympathetically.
Brief Facts of the Case
The petitioner challenged an Order-in-Original dated 03.10.2025 passed under the provisions of the CGST Act, 2017 and SGST Act, 2017, pertaining to the tax period April 2021 to March 2022, which imposed tax and penalty.
During the course of hearing, instead of contesting the matter on merits, the petitioner sought:
- Liberty to file an appeal before the appellate authority
- Consideration of delay in filing such appeal on sympathetic grounds
Submissions Before the Court
- The Petitioner submitted that:
- There was some delay in approaching the appellate authority
- The delay should be condoned considering the facts and circumstances
- The Department fairly submitted that:
- The petitioner has a statutory remedy of appeal
- All grounds can be raised before the appellate authority
Observations of the High Court
The Hon’ble Court did not go into the merits of the dispute and confined itself to ensuring that the petitioner is not deprived of the statutory remedy.
