Anukar Medicals Private Limited Vs State Tax Officer (Revisions) (Telangana High Court)
Summary: The Telangana High Court considered a writ petition challenging the order in FORM GST DRC-07 dated 23.12.2025, passed under Section 73 of the Central Goods and Services Tax Act, 2017 for the tax period April 2021 to March 2022. The impugned order imposed tax, interest and penalty upon the petitioner, M/s. Anukar Medicals Private Limited.
During the hearing, the petitioner sought liberty to prefer a statutory appeal against the impugned GST order instead of having the writ petition adjudicated on merits. The petitioner submitted that some delay might have occurred in approaching the appellate authority and requested that the delay be considered sympathetically.
The respondents submitted that the petitioner was at liberty to prefer a statutory appeal against the impugned order and could take all grounds available in law and on facts before the appellate authority in respect of the subject tax period.
The High Court, after hearing the parties, noted that the petitioner itself sought liberty to avail the statutory appellate remedy. Since the petitioner sought to pursue the appeal, the Court expressly declined to comment upon the merits of the contentions raised by either party.
