Nishka Packaging Vs Appellate Joint Commissioner (Telangana High Court)
Telangana High Court restores GST appeal wrongly rejected as time-barred despite filing within 45 days granted by Court
The Telangana High Court considered the rejection of the petitioner’s GST appeal as time-barred. A Coordinate Bench, while deciding W.P.No.1154 of 2024 and batch on 02.01.2025, including W.P.No.34094 of 2024 filed by the present petitioner, had reserved liberty to the petitioners to avail the appellate remedy within 45 days and directed the appellate authority to decide the appeals on merits without rejecting them on limitation. The petitioner filed its appeal on 11.01.2025, within the 45-day period, but the appellate authority dismissed it as delayed under Sections 107(1) and 107(4) of the Telangana Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017. The High Court held that rejection on limitation was not proper because the appeal was filed within 45 days from the 02.01.2025 judgment. It therefore set aside the appellate order dated 13.06.2025 and restored the matter to the appellate authority for a fresh decision in accordance with law. The writ petition was disposed of with no order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Learned counsel Sri M.V.J.K.Kumar appears for the petitioner.
Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondents No.1 to 3.
2. Heard the learned counsel for the parties.
3. A batch of writ petitions led by W.P.No.1154 of 2024 were decided by a Coordinate Bench of this court vide judgment dated 02.01.2025, including W.P.No.34094 of 2024 preferred by the present petitioner assailing the adjudication order dated 23.12.2023 for the tax period July 2017 to March 2018, as being barred by limitation. The learned Coordinate Bench of this court held in favour of the revenue on the point of limitation taking into account the COVID delays and the order passed in Suo motu W.P (Civil) No.3 of 2020. While disposing of the writ petitions, liberty was reserved with the petitioners to avail the remedy of appeal within 45 days before the appellate authority, who was directed to consider and decide the appeal on merits and not to throw it on the ground of limitation. The petitioner, who had suffered the adjudication proceedings dated 23.12.2023 preferred an appeal on 11.01.2025 i.e., before the expiry of 45 days period. Though the petitioner took the ground in its memo of appeal about the observations of the court at paragraph 121 of the judgment in W.P.No.1154 of 2024 and batch, dated 02.01.2025, but the appellate authority dismissed it on the ground of delay and as being beyond the prescribed period of limitation provided under Sections 107(1) and 107(4) of the Telangana Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017. The petitioner has assailed the said order of the appellate authority dated 13.06.2025 in the present writ proceedings.
4. We have considered the submissions of the learned counsel for the parties on this limited point.
5. In the facts and circumstances taken note above, we are of the view that the rejection of appeal on the ground of limitation was not proper in the eye of law, as the appeal was preferred within the period of 45 days from the date of the judgment dated 02.01.2025 in W.P.No.1154 of 2024 and batch.
6. Accordingly, the impugned order in appeal dated 13.06.2025 is set aside and the matter is restored to the file of the appellate authority for taking a fresh decision in accordance with law.
7. The writ petition is disposed of accordingly. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
