Space Concepts Vs State Tax Officer (GST) (ST) (Telangana High Court)
Telangana High Court Grants Liberty to File GST Appeal with Interim Protection Against Coercive Recovery
The Telangana High Court disposed of a writ petition challenging the order dated 09.12.2025 and the attachment to the show cause notice in Form GST DRC-01 dated 24.07.2025 issued under Section 73 of the Telangana Goods and Services Tax Act, 2017 for the tax period April 2021 to March 2022 imposing tax, penalty, and interest. The petitioner contended that the show cause notice and order came to its knowledge only upon receipt of an arrear notice dated 19.05.2026 through email, that the demand was ex parte, and that both the show cause notice and order were unsigned. During the hearing, the petitioner sought liberty to file an appeal, while the respondents submitted that such an appeal could be filed on all available grounds. Without expressing any opinion on the merits, the Court granted liberty to file an appeal within two weeks along with the statutory pre-deposit and a delay condonation application. The Court directed the appellate authority to consider the question of delay in light of the facts and circumstances and, if satisfied, decide the appeal on merits in accordance with law. No coercive steps were to be taken during the two-week period for filing the appeal.
