Sri Sai Electricals Vs Assistant Commissioner (ST) (Telangana High Court)
Telangana High Court Restores GST Appeal Wrongly Rejected as Time-Barred Despite Earlier Court Directions
The content is a Legal Case/Judgment/Tribunal Order. The Telangana High Court set aside an appellate order dated 12.03.2026 that had dismissed the petitioner’s GST appeal as barred by limitation. The petitioner had earlier challenged a show cause notice for the financial year 2018-19 in W.P. No.30142 of 2024, which formed part of a batch decided on 02.01.2025. In that judgment, the Court upheld the Revenue’s stand on limitation, taking into account COVID delays and the order in Suo motu W.P. (Civil) No.3 of 2020, but granted liberty to the petitioners to file appeals within 45 days, directing the appellate authority to decide them on merits without rejecting them on limitation. The petitioner filed the appeal on 15.02.2025 within the permitted 45-day period, but the appellate authority nevertheless dismissed it under Sections 107(1) and 107(4) of the Telangana Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017. Holding that the rejection on limitation was not proper, the High Court set aside the appellate order and restored the matter to the appellate authority for a fresh decision in accordance with law.
