Rahul Tyres Vs Union of India & Others (Telangana High Court)
Telangana High Court Permits Taxpayer to File Appeal Against Section 74 GST Order and Allows Delay Condonation Application
Summary: The Telangana High Court dealt with a writ petition challenging an Order-in-Original dated 06.12.2023 along with Form GST DRC-07 dated 24.01.2024, passed under Section 74 of the CGST Act, 2017 for the tax period 2017-18. During the hearing, the petitioner sought liberty to avail the statutory appellate remedy. The Court accordingly permitted the petitioner to file an appeal within two weeks, subject to payment of the statutory pre-deposit and filing of a delay condonation application. The Court also permitted the petitioner to raise all available grounds of law and facts before the appellate authority and directed that the question of delay be considered in accordance with law. The case concerns the availability of the statutory appellate remedy against a GST adjudication order passed under Section 74 of the CGST Act, 2017. The petitioner, M/s. Rahul Tyres, challenged the Order-in-Original dated 06.12.2023 together with the summary of the order in Form GST DRC-07 dated 24.01.2024. The order imposed tax, interest and penalty upon the petitioner for the tax period 2017-18. During the course of hearing, instead of pressing the writ petition on merits, the petitioner sought liberty to avail the statutory remedy of appeal. The petitioner submitted that some delay might have occurred in approaching the appellate authority and requested that the delay be considered sympathetically. The Court accordingly permitted the petitioner to avail the statutory appellate remedy. The Court specifically directed that the appeal should be filed within two weeks, along with the applicable statutory pre-deposit and an application seeking condonation of delay. The petitioner was also permitted to raise all grounds of law and facts available to it in the memo of appeal. The Court did not express any opinion on the merits of the dispute and left the question of delay to the appellate authority. The writ petition was accordingly disposed of without costs.
