Kabra Tyre Marketing Vs State Tax Officer-I (Telangana High Court)
Telangana High Court Permits Appeal Against Ex-Parte GST Order; Allows Delay Condonation Application
Summary: Telangana High Court permitted M/s. Kabra Tyre Marketing to pursue the statutory appellate remedy against an ex-parte GST order for the tax period 2021-22. The petitioner had challenged the order dated 30.12.2025, FORM GST DRC-07 of the same date and related proceedings, principally contending that the order was uploaded on the GST portal instead of being physically served as contemplated under Section 169 of the GST legislation. It also challenged notices dated 11.06.2025 and orders dated 30.12.2025 for alleged absence of a valid Document Identification Number (DIN), relying on CBIC Circular No. 128/47/2019-GST and the Supreme Court decision in Pradeep Goyal v. Union of India. During the hearing, however, the petitioner sought liberty to pursue a statutory appeal and stated that some delay might have occurred in filing it. The High Court therefore refrained from commenting on the merits of the rival contentions. It granted two weeks to file the appeal with the statutory pre-deposit and a delay condonation application. The petitioner was permitted to raise all available grounds of law and fact, while the appellate authority was directed to consider the question of delay in the facts and circumstances and, if satisfied, decide the appeal on merits in accordance with law. The writ petition was accordingly disposed of without costs.
