Pathan Amzath Khan Vs Assistant Commissioner of Central Tax (Telangana High Court)
Summary: The Telangana High Court permitted the petitioner to challenge a GST order-in-original through a statutory appeal, with liberty to seek condonation of delay. The Court also directed that no coercive steps be taken pursuant to the impugned garnishee notice during the two-week period granted for filing the appeal.
Background
Pathan Amzath Khan filed a writ petition challenging Order-in-Original No. 62/2023-24-GST dated 13.03.2024, read with the summary of the order in Form GST DRC-07 dated 28.03.2024. The petition also challenged an arrear notice bearing OC No. 24/2026 dated 06.03.2026.
The petitioner stated that he came to know of the order-in-original and recovery proceedings after becoming aware of a recovery communication issued by the second respondent to the Forest Divisional Officer, Armoor.
Request to Pursue the Statutory Appeal
After arguing for some time, the petitioner’s counsel sought permission to file an appeal against the order-in-original. Counsel also submitted that there might have been delay in approaching the appellate authority and requested that the delay be considered sympathetically.
The Senior Standing Counsel for CBIC submitted that the petitioner could file an appeal against the order-in-original and DRC-07 summary, raising all grounds available in law and on facts.
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