Delay in GST Appeal Can Be Condoned If Properly Explained: Telangana HC

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 202...