KR Power Infra (India) Private Limited Vs Additional Commissioner (Central Tax) & Others (Telangana High Court)
Telangana High Court Grants Liberty to Challenge ₹5.93 Crore GST Demand and Restrains Coercive Recovery During Appeal Period
Summary: Telangana High Court permitted M/s. KR Power Infra (India) Private Limited to pursue its statutory appellate remedy against an Order-in-Original and FORM GST DRC-07 raising tax and penalty of ₹5,93,97,436 for FYs 2017-18 to 2022-23 under Section 74 of the CGST and TGST Acts. The petitioner had challenged the proceedings on several grounds, including jurisdiction, limitation, constitutional grounds and failure to appreciate voluntary payments allegedly made before issuance of the show-cause notice. During the hearing, however, the petitioner sought liberty to prefer an appeal and requested consideration of the delay in doing so. The High Court therefore refrained from commenting on the merits. It granted the petitioner two weeks to file an appeal with the statutory pre-deposit and a delay condonation application and permitted all available grounds of law and fact to be raised before the appellate authority. The appellate authority was directed to consider the delay in light of the facts and circumstances and, if satisfied, decide the appeal on merits in accordance with law. Importantly, the Court directed that during the two-week period available for filing the appeal, no coercive steps should be taken against the petitioner pursuant to the impugned garnishee notice. The writ petition was accordingly disposed of without costs.
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