Sai Krishna Frieght Carriers Vs Superintendent of Central Tax (Telangana High Court)
Telangana High Court Allows Manual GST Appeal Where Order Was Not Uploaded on GST Portal
The Telangana High Court considered a writ petition concerning an order-in-original No.09/2023-GST dated 27.06.2023, which the petitioner submitted had not been uploaded on the GST common portal. The petitioner sought directions for uploading the order and supplying a certified copy to enable filing of a statutory appeal, besides challenging Form GST DRC-13 notices dated 19.02.2026 and seeking relief regarding attachment/lien on its bank account. The petitioner also submitted that, under Rule 108 of the Central Goods and Services Tax Rules, 2017, it should be permitted to file an appeal manually. The CBIC Senior Standing Counsel confirmed that Form GST DRC-07 had not yet been uploaded on the GST portal and submitted that a manually filed appeal could be considered under Rule 108. Considering these circumstances, the High Court permitted the petitioner to file an appeal against the order-in-original under Rule 108 within two weeks, along with the statutory pre-deposit and a delay condonation application. The petitioner could raise all available legal and factual grounds. The appellate authority was directed to consider the delay and, if satisfied, decide the appeal on merits. No coercive steps were directed for two weeks pursuant to the DRC-13 notice dated 19.02.2026.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Mr. Kohir Bhaskar Reddy, learned counsel for the petitioner.
Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent Nos.1 to 3.
2. The instant writ petition is filed for the following reliefs:
“For the reasons stated above, it is prayed that this Hon’ble Court may be pleased to:
(a) issue a writ of mandamus or any other appropriate writ, direction or order directing the 1st and 2nd respondents to forthwith upload the impugned order-in-original No.09/2023-GST dated 27.06.2023 on the GST common portal as mandated under Rule 142 of the GST Rules and to supply a certified copy of the said order to the petitioner for enabling the petitioner to file its statutory appeal on GST portal;
(b) Quash/set aside the impugned Form GST DRC-13 notices dated 19.02.2026 and direct the respondents to immediately issue Form GST DRC-14 or take all necessary steps to lift the attachment/lien on the petitioner’s bank account No.004805500688 with ICICI Bank, Secunderabad; and
(c) declare that the period of limitation for filing appeal under Section 107 of the CGST Act shall commence only from the date of actual communication/upload of the impugned order and provide reasonable time to the petitioner to file the appeal after receipt of the order and documents and pass such other order or orders, as this Hon’ble Court may deem fit and proper in the circumstances of the case.”
3. Learned counsel for the petitioner submits that the impugned order-in-original has not yet been uploaded on the GST common portal. He further submits that as per Rule 108 of the Central Goods and Services Tax Rules, 2017 (for short, “the Rules”), the petitioner may be permitted to file an appeal manually.
4. Learned Senior Standing Counsel for CBIC, on instructions, submits that Form GST DRC-07 has not yet been uploaded in the GST portal. Therefore, as per Rule 108 of the Rules, if the petitioner files an appeal manually, the same may be considered by the department.
5. Having regard to the aforesaid facts and circumstances and also taking note of the fact that Form GST DRC-07 has not yet been uploaded in the GST portal, we are inclined to allow liberty to the petitioner to file an appeal against the impugned order-in-original as per Rule 108 of the Rules with statutory pre-deposit and a delay condonation application, within a period of two weeks. The petitioner may take all such grounds of law and facts in the memo of appeal as are available to it. Needless to say, the appellate authority would consider the question of delay taking into account the aforesaid facts and circumstances and if it is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law. For a period of two weeks from today, no coercive steps be taken pursuant to Form GST DRC-13, dated 19.02.2026.
6. The instant writ petition is accordingly disposed of. There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
