Gowthami Enterprises Vs Superintendent of Central Tax (Telangana high court)
Telangana High Court Permits GST Appeal Against Assessment Order and Directs Consideration of Delay Due to Pending Writ Proceedings
The Telangana High Court allowed the taxpayer to withdraw its challenge to a GST assessment order and pursue the statutory appellate remedy. The Court directed 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 High Court.
Introduction
In M/s. Gowthami Enterprises v. Superintendent of Central Tax & Others, the Telangana High Court dealt with a challenge to a GST assessment order passed under Section 73 of the Central Goods and Services Tax Act, 2017.
Instead of seeking adjudication on merits before the High Court, the petitioner chose to avail the statutory appellate remedy and requested protection regarding the delay that may have occurred while pursuing the writ petition.
Facts of the Case
The petitioner challenged:
- The Order-in-Original dated 15.12.2023 passed under Section 73 of the CGST Act, 2017.
- The corresponding Summary Order in Form GST DRC-07 dated 30.12.2023.
- The proceedings related to the tax period 2017-18 involving tax, interest, and penalty demands.
The petitioner contended that it became aware of the liability only after receiving communications from the department demanding payment of tax dues.
