Maheswari Enterprises Vs Assistant Commissioner (ST) (Telangana High Court)
The Telangana High Court permitted the assessee to withdraw the writ petition challenging a GST assessment order and file a statutory appeal within two weeks. The Court directed the appellate authority to consider the delay condonation application in accordance with law, taking into account that the petitioner had been pursuing the writ remedy before the High Court, while leaving all legal and factual grounds, including limitation, open for consideration.
The Telangana High Court disposed of a writ petition filed by Maheswari Enterprises challenging an assessment order dated 30.12.2025 for the tax period April 2018 to March 2019 under the GST law.
The petitioner had challenged the assessment order on several grounds, including that it was barred by limitation. During the hearing, the State submitted that the due date for filing the Annual Return for FY 2018-19 had been extended up to 31.12.2020 and, therefore, the assessment order dated 30.12.2025 had been passed within the prescribed five-year limitation period.
After hearing the parties, the petitioner’s counsel sought permission to withdraw the writ petition and avail the statutory appellate remedy. It was also submitted that there might have been some delay in filing the appeal and requested the Court to direct the appellate authority to consider the delay sympathetically.
Accepting the request, the High Court refrained from expressing any opinion on the merits of the case, including the limitation issue. The Court granted liberty to the petitioner to file an appeal within two weeks along with the prescribed statutory pre-deposit and an application for condonation of delay.
The Court directed the appellate authority to consider the delay condonation application in accordance with law, keeping in view that the petitioner had been pursuing the writ proceedings before the High Court. If satisfied with the explanation for the delay, the appellate authority was directed to decide the appeal on merits. All legal and factual grounds were left open for adjudication before the appellate authority.
Accordingly, the writ petition was disposed of without any order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
