Accurate Technologies Vs State of Telangana and Two Others (Telangana High Court)
Telangana High Court Revives GST Appeal Where 10% Pre-Deposit Was Made but Not Properly Reflected
Summary: The petitioner challenged the order dated 15.04.2026 rejecting its appeal against the order dated 22.08.2024 relating to the tax period 2019-20. The proceedings had been initiated through the summary of show cause notice in FORM GST DRC-01 dated 27.05.2024. The petitioner had filed the appeal on 20.12.2024, while the 10% pre-deposit was made subsequently on 17.03.2025.
The rejection was based on the alleged non-payment of the required 10% pre-deposit and the absence of a delay condonation application. The petitioner contended that the appeal had been filed within the condonable period of one month beyond three months under Section 107(4) of the Central Goods and Services Tax Act, 2017, and that the required pre-deposit had been made before dismissal of the appeal.
Before the Telangana High Court, the State Tax authorities, on instructions, acknowledged that the petitioner had in fact paid 10% of the tax dues, but the amount had been entered under the different heading “outstanding dues”, which may have caused confusion for the appellate authority.
The Court held that the appeal had been filed within the condonable period and that the 10% payment had been made after filing the appeal but before its dismissal. Considering that the circumstances may have resulted from the assessee’s lack of familiarity with the applicable appeal-filing procedure, the Court found it appropriate to remand the matter to the appellate authority for consideration on merits.
