Candeur Constructions Private Limited Vs Deputy Commissioner of State Tax (Telangana High Court)
Telangana High Court Permits GST Appeal Against Section 74 Demand; Delay to Be Considered by Appellate Authority
The Telangana High Court considered a writ petition challenging Form GST DRC-07 dated 16.12.2025, issued under Section 74 of the Central Goods and Services Tax Act, 2017/Telangana State Goods and Services Tax Act, 2017, for the tax period April 2023 to March 2024. The petitioner contended that the impugned order was passed without jurisdiction but subsequently sought liberty to prefer an appeal, stating that some delay might have occurred in approaching the appellate authority and requesting sympathetic consideration. The Assistant Government Pleader submitted that the petitioner could file an appeal raising all available legal and factual grounds. Without expressing any opinion on the merits, the 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 petitioner was permitted to raise all grounds before the appellate authority. The Court directed that the appellate authority consider the delay in accordance with law and the facts and circumstances explained, and, if satisfied that the delay was explained, entertain the appeal on merits. The writ petition was disposed of with no order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Heard Mr. P. Venkat Reddy, learned counsel representing M/s. P.V. Prasad Associates, for the petitioner and Mr. K. Sai Akarsh, learned Assistant Government Pleader representing Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for the respondents.
2. The instant Writ Petition has been preferred against the order in Form GST DRC-07 dated 16.12.2025 passed by respondent No.1 under Section 74 of the Central Goods and Services Tax Act, 2017/Telangana State Goods and Services Tax Act, 2017, for the tax period April, 2023 to March, 2024.
3. The learned counsel for the petitioner submits that the impugned order in Form GST DRC-07 dated 16.12.2025 is passed by respondent No.1 without jurisdiction.
4. However, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned Form GST DRC-07 dated 16.12.2025. He submits that some delay might have been occurred in approaching the appellate authority and therefore, he may be directed to consider it sympathetically.
5. Learned Assistant Government Pleader submits that the petitioner is at liberty to prefer an appeal against the impugned Form GST DRC-07 dated 16.12.2025, taking all the grounds as are available in law and on facts before the appellate authority in respect of the subject tax period.
6. Upon hearing the learned counsel for the parties and having regard to the aforesaid facts and circumstances, since the petitioner seeks liberty to prefer an appeal, we do not wish to make any comment on the merits of the contentions raised by the parties.
7. If the petitioner prefers an appeal within a period of two weeks with statutory pre-deposit along with a delay condonation application, the learned appellate authority would consider it in accordance with law taking into consideration the facts and circumstances explained. The petitioner will be at liberty to take all the grounds in law and on facts before the appellate authority. If the appellate authority is satisfied that the delay is explained, it would entertain the appeal on merits.
8. The instant Writ Petition is disposed of with the aforesaid liberty. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
