Haji Amin Marvels Vs Assistant Commissioner (ST) (Telangana High Court)
This is a Judgment concerning a writ petition challenging GST proceedings under Section 73 of the CGST Act, 2017 and TGST Act, 2017 for the tax period July 2017 to March 2018. The petitioner challenged the show cause notice, Form GST DRC-01, adjudication order dated 31.12.2023 and Form GST DRC-07, alleging that the show cause notice and order were unsigned and therefore invalid or unauthenticated. During the hearing, the petitioner sought liberty to pursue the statutory appellate remedy and requested consideration of delay in filing the appeal. The State Tax Department submitted that the petitioner could prefer an appeal and raise all available legal and factual grounds before the appellate authority. The Telangana High Court did not express any opinion on the merits of the contentions. It granted the petitioner liberty to file an appeal within two weeks, along with the statutory pre-deposit and a delay condonation application, and permitted all available grounds of law and facts to be raised. The appellate authority was directed to consider the delay and, if satisfied with the reasons, decide the appeal on merits in accordance with law. The writ petition was accordingly disposed of with no order as to costs.
