Navanand Entreprise Vs Appellate Joint Commissioner (State Tax) (FAC) (Telangana High Court)
Telangana High Court Grants Interim Protection Until GST Appellate Tribunal Becomes Functional
In an important GST relief matter, the Telangana High Court protected the taxpayer from coercive recovery proceedings while directing the petitioner to pursue the statutory appellate remedy before the GST Appellate Tribunal (GSTAT) once it becomes operational.
The Court directed the petitioner to deposit 10% of the disputed tax demand and granted protection from recovery proceedings until the Tribunal decides the second appeal.
Introduction
The Telangana High Court in W.P. No. 35345 of 2025 addressed a challenge to an appellate order that had confirmed a GST demand along with penalty against the taxpayer.
Since both parties agreed that the matter was covered by an earlier judgment rendered in W.P. No. 3600 of 2024, the Court disposed of the writ petition on similar terms by balancing the interests of revenue collection and taxpayer protection.
The judgment is another example of courts providing interim safeguards to taxpayers in situations where the GST Appellate Tribunal is yet to be effectively accessed.
Background of the Case
The petitioner challenged:
- Appeal Dismissal Order dated 30.07.2025;
- Appeal Order No. ZD360725043217C;
- Assessment Order dated 21.08.2024.
The impugned proceedings had confirmed a GST demand of:
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