Sunshine Infraa Vs Union of India (Telangana High Court)
Telangana High Court Grants Liberty to File GST Appeal with Delay Condonation Against Order-in-Original and DRC-07
The Telangana High Court considered a writ petition challenging the order-in-original dated 17.02.2026 and the consequential summary in Form GST DRC-07 dated 17.02.2026. Although the petitioner had raised various grounds, counsel sought liberty to prefer an appeal against the impugned order, stating that some delay might have occurred in approaching the appellate authority and requesting sympathetic consideration. The Senior Standing Counsel for CBIC submitted that the petitioner was at liberty to file an appeal against the order-in-original and DRC-07, raising all available legal and factual grounds. Without commenting on the merits of the contentions, the High Court granted the petitioner liberty to prefer 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 in the appeal. The appellate authority was directed to consider the question of delay in light of the stated circumstances and, if satisfied regarding the delay, proceed to decide the appeal on merits in accordance with law. The writ petition was accordingly disposed of, with no order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Learned counsel Sri R.Gopi Mohan appears for the petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondents No.2 and 3.
2. The writ petition has been preferred against the order-in-original dated 17.02.2026 passed by respondent No.3 and the consequential summary of the order in Form GST DRC-07 dated 17.02.2026.
3. The petitioner has raised various grounds in the writ petition. However, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned orderin-original. He submits that some delay might have been occurred in approaching the appellate authority and therefore, it may be directed to consider it sympathetically.
4. Learned Senior Standing Counsel for CBIC submits that the petitioner was at liberty to prefer an appeal against the order-in-original and DRC-07 taking all the grounds as are available in law and on facts before the appellate authority in respect of the subject tax period.
5. However, upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.
6. We grant liberty to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds of law and facts inthe 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.
7. The writ petition is accordingly disposed of with the aforesaid liberty. However, there shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
