Vatech Wabag Limited Vs Appellate Joint Commissioner of State Tax (Telangana High Court)
In a significant relief for GST taxpayers awaiting the operationalization of the GST Appellate Tribunal (GSTAT), the Telangana High Court in M/s. Vatech Wabag Limited v. Appellate Joint Commissioner of State Tax & Another disposed of the writ petition by granting liberty to the petitioner to approach the Appellate Tribunal after its constitution, subject to deposit of 10% of the disputed tax liability.
The Court followed the earlier judgment rendered in W.P. No.3600 of 2024 dated 22.02.2024 and protected the petitioner from coercive recovery proceedings till disposal of the second appeal.
Case Background
The petitioner, M/s. Vatech Wabag Limited, approached the Telangana High Court challenging proceedings initiated under the GST law.
During the hearing, both parties agreed that the matter was squarely covered by the earlier decision of the Telangana High Court in W.P. No.3600 of 2024.
The dispute essentially arose because:
- The petitioner intended to pursue the statutory appellate remedy before the GST Appellate Tribunal.
- However, the GST Appellate Tribunal had not yet been constituted/established.
- Recovery proceedings had already been initiated by the department.
- The petitioner sought interim protection till the Tribunal becomes functional.
Key Legal Issue
