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.
