Telangana HC Allows Appeal Against Section 73 Demand After Consultant Lapse

Anita Packaging Vs Assistant Commissioner (ST) (Telangana High Court)

Telangana High Court Allows GST Appeal Where Tax Consultant Failed to Inform Taxpayer of Section 73 Order

Summary: The Telangana High Court permitted M/s. Anita Packaging to pursue a statutory appeal against a GST order passed under Section 73 of the Telangana GST Act, after the petitioner stated that its erstwhile tax consultant had failed to inform it about the impugned order. The Court granted two weeks to file the appeal along with the statutory pre-deposit and an application for condonation of delay.

Background of the Case

M/s. Anita Packaging, represented by its proprietor Mr. Divij Agarwal, approached the Telangana High Court challenging an Order-in-Original along with the proceedings in FORM GST DRC-07 bearing Reference No. ZD361223033724M dated 18.12.2023.

The petitioner also challenged the Show Cause Notice along with FORM GST DRC-01 dated 14.06.2022, issued under Section 73 of the Act for the tax period 2017–18.

The writ petition sought to challenge the proceedings on the grounds, inter alia, that the notices and orders violated the principles of natural justice and were unsustainable on merits.

Petitioner’s Explanation

The petitioner submitted that its erstwhile tax consultant had failed to inform it about the impugned order.