Telangana HC Permits Delayed GST Appeal Against Order-in-Original

Adamson Internet Pvt Ltd Vs Superintendent (Telangana High Court) The Telangana High Court once again adopted a liberal approach in GST appellate matters by permitting the taxpayer to approach the appellate authority despite delay in filing the statutory appeal. The Court granted liberty to file appeal along with delay condonation application and statutory pre-deposit. Introduction In several GST matters, taxpayers directly approach High Courts challenging assessment orders due to expiry of appellate timelines, procedural confusion, or recovery pressure. Telangana High Court has consistently e...