Gayathri Seeds & Pesticides Vs Assistant Commissioner of Central Tax (Telangana High Court)
Telangana High Court Permits Appeal Against GST Section 73 Order Despite Delay Due to Alleged Non-Service of Order
The Telangana High Court granted liberty to the taxpayer to pursue the statutory appellate remedy against a GST demand order passed under Section 73 of the CGST Act, while directing the appellate authority to consider the appeal in accordance with law, taking into account that the petitioner had been pursuing a writ remedy before the Court.
Introduction
In M/s. Gayathri Seeds & Pesticides vs Assistant Commissioner of Central Tax & Others, the Telangana High Court dealt with a challenge to an Order-in-Original and Form GST DRC-07 issued under Section 73 of the CGST Act for FY 2020-21.
The petitioner contended that it became aware of the GST demand only after receiving a garnishee notice for attachment of its bank account and therefore sought relief before the High Court.
Background of the Case
The petitioner challenged:
- Order-in-Original dated 30.01.2025
- Summary Order in Form GST DRC-07 dated 04.02.2025
- Proceedings under Section 73 of the CGST Act, 2017
- Tax period 2020-21
The petitioner submitted that:
- It was unaware of the demand order.
- Knowledge of the proceedings arose only upon receipt of a garnishee notice in Form GST DRC-13 dated 17.10.2025.
- Its bank account had been subjected to recovery proceedings.
Key Legal Issue
