Magic Wings Vs Superintendent Central Tax (Telangana High Court)
Telangana High Court Allows GST Taxpayer to File Appeal Against Section 73 Order; Delay to Be Considered by Appellate Authority
The Telangana High Court considered a writ petition challenging an order-in-original dated 24.01.2025 passed under Section 73 of the Central Goods and Services Tax Act, 2017, for the tax period April 2020 to March 2021. The petitioner alleged that the order was passed without providing an opportunity of personal hearing but subsequently sought liberty to prefer an appeal, acknowledging that some delay might have occurred in approaching the appellate authority and requesting sympathetic consideration. The CBIC Standing Counsel submitted that the petitioner was at liberty to appeal against the order on all available legal and factual grounds. Without commenting on the merits of the parties’ contentions, the High Court granted liberty to the petitioner to file an appeal within two weeks, along with the statutory pre-deposit and a delay condonation application. The petitioner was permitted to raise all available grounds of law and fact. The Court directed the appellate authority to consider the question of delay in light of the stated facts and circumstances and, if satisfied regarding the delay, decide the appeal on merits in accordance with law. The writ petition was accordingly disposed of with no order as to costs.
