Kakatiya Exports Vs Superintendent (Telangana High Court)
The Telangana High Court considered a writ petition challenging the summary of the GST notice in Form GST DRC-01 dated 11.09.2023, summary of the order in Form GST DRC-07 dated 27.01.2025, and order-in-original dated 26.12.2024, with the petitioner alleging that the DRC-01 and DRC-07 summaries were unsigned. During hearing, the petitioner sought liberty to appeal against the order-in-original and requested that any delay in approaching the appellate authority be considered sympathetically. The CBIC submitted that the petitioner could prefer an appeal against the order-in-original and DRC-07, raising all available grounds of law and facts. The High Court did not comment on the merits and granted liberty to the petitioner to file an appeal within two weeks, along with the statutory pre-deposit and a delay condonation application. The petitioner was permitted to raise all available grounds of law and facts, while the appellate authority was directed to consider the delay in light of the circumstances and, if satisfied, decide the appeal on merits in accordance with law. The writ petition was disposed of with no order as to costs, and pending miscellaneous applications, if any, were closed.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
