Krishnamani Enterprise LLP Vs Deputy Commissioner (CT) (Telangana High Court)
Telangana High Court Permits Delayed GST Appeal After Bank Attachment; Grants Protection from Coercive Recovery
The Telangana High Court granted liberty to the petitioner to file a statutory appeal against the GST assessment order after observing that the petitioner claimed to have become aware of the tax demand only upon issuance of a garnishee notice attaching its bank account. The Court directed that if the appeal is filed within two weeks along with the statutory pre-deposit, the appellate authority shall consider it in accordance with law. The Court also protected the petitioner from coercive recovery during the said period.
Introduction
In W.P. No. 16216 of 2026, the Telangana High Court reiterated its consistent approach of directing taxpayers to avail the statutory appellate remedy instead of invoking writ jurisdiction where an appeal is available under the GST law.
Recognising that the petitioner had approached the Court after learning of the demand through recovery proceedings, the Court granted liberty to file an appeal and protected the petitioner from further coercive action for a limited period.
Facts of the Case
The petitioner challenged the assessment order passed under the GST law after recovery proceedings had already commenced.
