Win Creatives India (P) Limited Vs Union of India (Telangana High Court)
Telangana High Court Grants Liberty to File GST Appeal with Delay Condonation Due to Chartered Accountant’s Illness
In a writ petition filed by Win Creatives India (P) Limited against the Union of India and others, the petitioner challenged an order-in-original dated 17.12.2024 passed under Section 74 of the Central Goods and Services Tax Act, 2017, for the tax period July 2017 to March 2018, which imposed tax, penalty, and interest. The petitioner’s counsel submitted that due to the ill-health of the petitioner’s Chartered Accountant, a written reply to the show cause notices could not be filed, leading respondent No. 5 to pass the order treating non-appearance as intentional. The petitioner sought liberty to prefer an appeal against the order-in-original along with a request for sympathetic consideration regarding potential delay. Senior Standing Counsel for the CBIC submitted that the petitioner was at liberty to file an appeal raising available legal and factual grounds. Without commenting on the merits, the Telangana High Court granted liberty to the petitioner to file an appeal within two weeks with the statutory pre-deposit and a delay condonation application. The court directed that if the appellate authority is satisfied on the delay point, it shall decide the appeal on merits in accordance with law.
