ABMS INFR Vs Goods and Services Tax Network (Telangana High Court)
Telangana High Court Allows Delayed GST Appeal Filing Upon Statutory Pre-Deposit – Relief to Taxpayer Pursuing Alternate Remedies
GST regime is mandatory for filing an appeal and cannot be waived merely because the taxpayer disputes the penalty demand or has already paid the tax dues during adjudication proceedings. However, the Court granted relief by permitting the petitioner to file a delayed appeal considering the bona fide correspondence pursued with GSTN authorities.
Introduction
In the case of M/s. ABMS INFR vs GSTN & Others, the Telangana High Court dealt with an important issue concerning GST appellate procedure — whether a taxpayer can seek exemption from mandatory pre-deposit when the tax amount has already been paid and only penalty remains disputed.
The Court clarified that GST law does not provide any exemption from statutory pre-deposit requirements for filing appeals. At the same time, recognizing the bona fide conduct of the petitioner, the Court permitted delayed filing of appeal with a direction to the appellate authority to consider delay sympathetically.
Case Background
The petitioner, M/s. ABMS INFR, had received an Order-in-Original dated 03.09.2025 imposing:
- Tax liability of ₹86,106/-
- Equivalent penalty under Section 74(9) of the CGST Act, 2017
- Interest liability of ₹51,352/-
The dispute related to the tax period of October 2022.
