B. Loganathan Vs State of Telangana (Telangana High Court)
Telangana High Court Permitting Filing of GST Appeal Along with Condonation of Delay on Account of Personal and Medical Emergencies
In a writ petition filed by B. Loganathan against the State of Telangana, the petitioner challenged an order dated 23.08.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017, for the financial year 2019-2020, demanding tax of Rs. 22,36,758/-. The petitioner’s counsel stated that two show cause notices were never brought to the petitioner’s attention by his accountant and auditor, and during the relevant period, his father passed away after serious ill-health, following which the petitioner underwent surgery. The petitioner learned of the impugned order passed by respondent No. 3 only after engaging a new auditor. Seeking liberty to prefer an appeal, the petitioner requested sympathetic consideration regarding the delay. The learned Special Government Pleader for State Tax submitted that the petitioner was at liberty to prefer an appeal before the appellate authority taking 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, along with the statutory pre-deposit and a delay condonation application. The court directed that if satisfied on delay, the appellate authority shall decide the appeal on merits in accordance with law.
