Vijayasai Engineers & Developers Private Limited Vs Superintendent of Central Tax (Telangana High Court)
Summary: The Telangana High Court set aside the Order-in-Appeal dated 02.12.2025 dismissing Vijayasai Engineers & Developers Private Limited’s appeal as time-barred and restored the matter to the appellate authority for fresh consideration. The Order-in-Original was dated 03.08.2024, its summary in FORM GST DRC-07 was uploaded on the GST portal on 22.08.2024 and the appeal was filed on 21.12.2024. The petitioner submitted that it had inadvertently omitted to file a delay-condonation application and that bona fide confusion existed regarding limitation. Since the DRC-07 upload date could bring the appeal within the additional 30-day condonable period contemplated under Section 107(4) of the CGST Act, 2017, the High Court directed the petitioner to file a delay-condonation application and the appellate authority to decide it in accordance with law. If satisfied with the explanation, the authority must decide the appeal on merits. The High Court neither condoned the delay itself nor adjudicated the substantive GST dispute.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Mr. P. Venkat Prasad, learned counsel represents P V Prasad Associates, learned counsel for the petitioner.
Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs appears for respondent Nos.1 and 2.
