Establo Infra Vs Assistant Commissioner of Central Tax (Telangana High Court)
Telangana High Court Permits Appeal Against GST Order and Directs Consideration of Delay Condonation
The Telangana High Court disposed of Establo Infra’s writ petition challenging the order-in-original dated 20.01.2025 and Form GST DRC-13 dated 02.02.2026. During the proceedings, the petitioner sought liberty to challenge the order-in-original through the appellate remedy, submitting that some delay might have occurred in approaching the appellate authority and requesting sympathetic consideration of the delay. The CBIC Senior Standing Counsel stated that the petitioner was at liberty to prefer an appeal on all available legal and factual grounds concerning the subject tax period. The High Court declined to examine the merits of the parties’ contentions because the petitioner sought to pursue the appellate remedy. The Court accordingly granted liberty to the petitioner to prefer an appeal within two weeks, accompanied by the statutory pre-deposit and a delay condonation application. The petitioner was permitted to raise all available grounds of law and fact. The appellate authority was directed to consider the question of delay in light of the stated facts and circumstances and, if satisfied regarding the delay, proceed to decide the appeal on merits in accordance with law. During the two-week period available for filing the appeal, the Court directed that no coercive steps be taken against the petitioner pursuant to the impugned garnishee notice. The writ petition was disposed of with the aforesaid liberty and without an order as to costs.
