Medi Point Medical and General Store Vs State of Telangana (Telangana High Court)
Telangana High Court Grants Two Weeks to File GST Appeal in Medi Point Medical and General Store Case
Summary: The Telangana High Court granted Medi Point Medical and General Store liberty to file a statutory appeal against an order passed under Section 73 of the Telangana Goods and Services Tax Act, 2017, for the tax period April 2020 to March 2021. The Court allowed two weeks to file the appeal along with the statutory pre-deposit and a delay-condonation application. It left the limitation dispute open for consideration by the appellate authority.
Background of the Case
The petitioner challenged a show cause notice dated 16.02.2022, its summary in FORM GST DRC-01 dated 16.02.2022, and an order dated 24.02.2025 passed under Section 73 of the TGST Act for the period April 2020 to March 2021.
The petitioner approached the High Court contending that the proceedings had been initiated and concluded beyond the prescribed time limit and were therefore barred by limitation.
Petitioner’s Submissions
After some arguments, the petitioner sought liberty to challenge the adjudication order by way of a statutory appeal. Counsel submitted that some delay might have occurred in approaching the appellate authority and requested that the delay be considered sympathetically.
