Kakatiya Energy Systems Pvt. Ltd. Vs Principal Commissioner of Central Tax (Telangana High Court)
Summary: Telangana High Court disposed of the writ petition filed by Kakatiya Energy Systems Pvt. Ltd. challenging Form GST SPL-07 dated 10.09.2025, which the petitioner had sought to have declared and set aside as illegal, arbitrary, without authority of law and violative of principles of natural justice. During the hearing, however, the petitioner did not press for adjudication of those contentions and instead sought liberty to prefer a statutory appeal against the impugned order. The petitioner submitted that there might have been some delay in filing the appeal and requested that the delay be considered sympathetically. The CBIC’s Senior Standing Counsel submitted that the petitioner was at liberty to file an appeal and raise all grounds available in law and on facts. Since the petitioner opted for the appellate remedy, the High Court expressly refrained from commenting on the merits of the rival contentions. It granted the petitioner liberty to file an appeal in accordance with law within two weeks, accompanied by the statutory pre-deposit and an application for condonation of delay. The Court further permitted the petitioner to raise all available factual and legal grounds in the memorandum of appeal and directed that the issue of delay be considered having regard to the stated facts and circumstances. If the appellate authority is satisfied regarding the delay, the appeal is to be decided in accordance with law. The writ petition was accordingly disposed of without any order as to costs, and pending miscellaneous applications were closed.
