Al-Habeebi Constructions Vs Superintendent of Central Tax (Telangana High Court)
The Telangana High Court considered a writ petition challenging the summary of a show cause notice in Form GST DRC-01 dated 21.05.2024 and the summary order in Form GST DRC-07 dated 27.08.2024 for the tax period September 2019 to March 2020. The petitioner stated that it became aware of the liability only upon receipt of a garnishee notice in Form GST DRC-13 dated 05.02.2026 attaching its bank account and also alleged that the impugned orders were unsigned. During the hearing, the petitioner sought liberty to file a statutory appeal, stating that there may have been delay in approaching the appellate authority. The respondents submitted that the order was digitally signed and that the petitioner could avail the appellate remedy. Without examining the merits, the High Court granted liberty to file an appeal within two weeks along with the statutory pre-deposit and a delay condonation application. The Court observed that the appellate authority should consider the issue of delay in light of the facts and circumstances and, if satisfied, decide the appeal on merits in accordance with law. The Court also directed that no coercive steps be taken pursuant to the garnishee notice during the two-week period for filing the appeal.
