Telangana HC Allows GST Appeal Against Section 73 Order with Delay Application

Sure Energy Systems Private Limited Vs Union of India (Telangana High Court)

Telangana High Court Permits GST Taxpayer to File Appeal Against Section 73 Order and Rectification Rejection

In Sure Energy Systems Private Limited v. Union of India and Others, the petitioner approached the Telangana High Court against an order dated 30.04.2024 passed under Section 73 of the TGST Act, 2017. The challenge also covered the summary of the order in FORM GST DRC-07 dated 01.05.2024 and a rectification rejection order dated 20.07.2026.

Proceedings Before the High Court

The State’s Special Government Pleader submitted that the petitioner’s proper remedy was to prefer an appeal. After some arguments, the petitioner sought liberty to pursue that remedy and requested that any delay in approaching the appellate authority be considered sympathetically.

The Court accepted the request to pursue the statutory appeal. It expressly refrained from commenting on the merits of the contentions raised by either party.

Directions Issued by the Court

The Telangana High Court granted the petitioner liberty to:

1. File an appeal within two weeks.

2. Make the statutory pre-deposit.

3. File an application seeking condonation of delay.

4. Raise all grounds of law and fact available in the memorandum of appeal.

The appellate authority was directed to consider the question of delay in light of the facts and circumstances. If satisfied with the explanation for delay, it must proceed to decide the appeal on merits in accordance with law.