Seven Star Mining Agencies LLP Vs Assistant Commissioner of Central Tax (Telangana High Court)
Telangana High Court Permits GST Appeal Against Recovery Proceedings; Grants Interim Protection from Garnishee Notices
The Telangana High Court disposed of a writ petition challenging an Order-in-Original, Form DRC-07 and recovery notices in Form GST DRC-13 relating to the tax period from April 2018 to March 2019. The petitioner contended that it became aware of the impugned order only upon issuance of a Form GST DRC-13 to a third party and sought to challenge the proceedings, while the respondent opposed the writ petition on the ground of delay. During the hearing, the petitioner sought liberty to file a statutory appeal along with a delay condonation application under Section 107(1) read with Section 107(4) of the CGST Act, 2017. The High Court declined to examine the merits of the dispute and permitted the petitioner to approach the appellate authority within two weeks with a delay condonation application and the statutory pre-deposit. The Court directed that the appellate authority consider the question of delay and, if satisfied with the reasons, decide the appeal on merits. It also directed that no coercive steps be taken pursuant to the impugned garnishee notices in Form GST DRC-13 during the two-week period for filing the appeal.
