Venkateshwara Motors India Private Limited Vs Superintendent of Central Tax (Telangana High Court)
Summary: The Telangana High Court granted Sri Venkateshwara Motors India Private Limited liberty to file a statutory appeal against a common adjudication order passed under Section 74 of the CGST Act, 2017. The Court permitted the appeal to be filed within two weeks, along with the statutory pre-deposit and an application for condonation of delay.
Background
The petitioner challenged a common adjudication order dated 01.10.2025, passed under Section 74 of the CGST Act, 2017 and the TGST Act, 2017, along with consequential summaries in FORM GST DRC-07. The order covered the financial years 2017–18 to 2022–23.
The writ petition alleged, among other things, that the impugned order was without jurisdiction, arbitrary and contrary to the CGST/TGST Acts, and violative of the principles of natural justice and Articles 14, 19(1)(g) and 265 of the Constitution of India. These were the petitioner’s pleaded grounds; the Court did not decide them.
Request to File a Statutory Appeal
After arguing for some time, the petitioner’s counsel sought liberty to prefer an appeal against the order-in-original. Counsel submitted that some delay might have occurred in approaching the appellate authority and requested that the delay be considered sympathetically.
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