G K lnfrastructure Vs Assistant Commissioner of Central Tax (Telangana High Court)
Telangana HC Permits GST Taxpayer to Withdraw Writ Petition & Avail Statutory Appeal Remedy
In a significant GST ruling, the Telangana High Court reiterated the importance of exhausting statutory appellate remedies before invoking writ jurisdiction. The Court allowed the petitioner to withdraw the writ petition challenging a GST demand order and granted liberty to approach the appellate authority under Section 107 of the CGST Act, 2017.
Importantly, the Court directed that if the appeal is filed within two weeks, the appellate authority should consider it in accordance with law while taking into account that the petitioner had been pursuing the matter before the High Court.
Introduction
The Telangana High Court in W.P. No. 35311 of 2025 dealt with a challenge to an adjudication order passed under Section 73 of the Central Goods and Services Tax Act, 2017.
The petitioner had directly approached the High Court challenging:
- Order-in-Original dated 20.12.2024; and
- Summary Order in Form GST DRC-07 dated 31.01.2025,
through which substantial tax, interest, and penalty liabilities were imposed.
During the hearing, however, the petitioner sought permission to withdraw the writ petition and pursue the statutory appellate remedy available under the GST law.
