Metro Traders Vs Assistant Commissioner of Central Tax (Telangana High Court)
Telangana High Court Permits Delayed GST Appeal After Garnishee Notice; Grants Interim Protection from Recovery
The Telangana High Court disposed of the writ petition by granting the petitioner liberty to file a statutory appeal against an assessment order passed under Section 73 of the CGST Act/Telangana GST Act within two weeks, along with a delay condonation application and the prescribed statutory pre-deposit. The petitioner contended that it became aware of the assessment order only after a Form GST DRC-13 garnishee notice dated 26.12.2025 was issued to a third party and that neither the show cause notice nor the assessment order had been served on it. The Revenue opposed the writ petition on the ground of delay and relied on the Supreme Court’s decision in Assistant Commissioner (CT) LTU, Kakinada v. Glaxo Smith Kline Consumer Health Care Ltd. The High Court declined to examine the merits of the assessment order and directed the appellate authority to consider the delay condonation application and, if satisfied with the reasons, decide the appeal on merits in accordance with law. The Court also directed that no coercive recovery steps be taken pursuant to the Form GST DRC-13 garnishee notice during the two-week period granted for filing the appeal.
