Sits Cooling System Pvt. Ltd. Vs Deputy Commissioner (GST) (Telangana High Court)
Telangana High Court Allows GST Appeal Despite Delay – Relief Granted Against Section 73 Order
The Telangana High Court once again emphasized that taxpayers should ordinarily pursue the statutory appellate remedy under the GST law even where disputes involve delayed discovery of assessment orders uploaded on the GST portal.
In the present case, the petitioner challenged a Section 73 assessment order and show cause notice relating to FY 2017-18, contending that the order was never properly served and was merely uploaded under the “Additional Notices” tab on the GST portal. While declining to entertain the writ petition directly, the Court granted liberty to file an appeal with a delay condonation application and protected the petitioner from coercive recovery action for a limited period.
Introduction
The Telangana High Court in SITS Cooling System Pvt Ltd vs Deputy Commissioner (GST), Nacharam-II Circle & Others dealt with a writ petition challenging:
- Show cause notice dated 15.06.2022
- Order dated 30.12.2023 passed under Section 73 of the CGST/TGST Acts
The petitioner argued that it had no knowledge of the proceedings because the impugned order was uploaded only under the “Additional Notices” tab on the GST portal and no proper service was effected.
