Smt. Tatikonda Dhana laxmi Vs Superintendent of Central Tax and another (Telangana High Court)
Telangana High Court Permits Delayed GST Appeal After Withdrawal of Writ Petition in Section 73 Demand Case
In another important procedural relief under GST law, the Telangana High Court allowed the taxpayer to pursue the statutory appellate remedy despite delay in filing the appeal against a GST demand order passed under Section 73 of the CGST Act.
The Court reiterated that where a taxpayer had bona fide approached the High Court through writ proceedings, the appellate authority should consider the delay sympathetically while examining the appeal’s maintainability.
The ruling once again reflects the Telangana High Court’s practical approach of ensuring substantive adjudication instead of rejecting matters solely on procedural technicalities.
Case Background
Petitioner
Smt. Tatikonda Dhana Laxmi
Respondents
The Superintendent of Central Tax and another
Facts of the Case
The petitioner challenged:
- Order-in-Original dated 19.09.2025
- Summary Order in Form GST DRC-07 dated 23.09.2025
The proceedings were initiated under:
- Section 73 of the Central Goods and Services Tax Act, 2017
The impugned order imposed:
- Tax liability of Rs.10,08,006/-
- Interest
- Penalty
Proceedings Before High Court
Instead of directly filing a statutory appeal under Section 107 of the CGST Act, the petitioner approached the Telangana High Court through a writ petition.
