Shuchi Smita Goel Vs Additional Commissioner of Central Tax (Telangana High Court)
The Telangana High Court once again addressed the practical difficulties faced by taxpayers due to the non-functioning of the GST Appellate Tribunal. In this case, the Court protected the petitioner from coercive recovery proceedings, subject to payment of 10% of the disputed tax liability, and permitted the petitioner to approach the Tribunal after its constitution.
Introduction
One of the major challenges under the GST regime has been the delayed constitution of the GST Appellate Tribunal (GSTAT). As a result, taxpayers whose appeals could not be effectively pursued before the Tribunal have frequently approached High Courts seeking interim protection against recovery proceedings.
In the present case, the Telangana High Court followed its earlier ruling in W.P. No.3600 of 2024 and granted conditional protection to the taxpayer until the GST Appellate Tribunal becomes operational.
Case Background
The petitioner, Ms. Shuchi Smita Goel, approached the Telangana High Court challenging the order passed by the GST authorities and seeking condonation of delay of 133 days in filing the appeal.
The petitioner alleged that the impugned order was:
- Arbitrary,
- Violative of principles of natural justice, and
- Contrary to Articles 14, 19(1)(g), and 265 of the Constitution of India.
During the hearing, both parties agreed that the matter could be disposed of in terms of the earlier Telangana High Court decision in W.P. No.3600 of 2024 dated 22.02.2024.
