SV Computers Vs Superintendent of Central Tax (Telangana High Court)
Telangana High Court Permitted Delayed Appeal Against Section 73 GST Assessment and Stayed Recovery for Two Weeks
The Telangana High Court, in SV Computers v. Superintendent of Central Tax, disposed of the writ petition by granting the petitioner liberty to file a statutory appeal against the adjudication order dated 30.12.2025 passed under Section 73 of the Central Goods and Services Tax Act, 2017, which levied tax, interest and penalty, along with a delay condonation application and the statutory pre-deposit. The petitioner challenged both the adjudication order and the recovery notice dated 03.06.2026, stating that it became aware of the liability only upon receipt of the recovery notice. During the hearing, the petitioner sought permission to pursue the statutory appellate remedy. The respondents submitted that the petitioner was at liberty to prefer an appeal and raise all available legal and factual grounds before the appellate authority. The High Court declined to examine the merits of the dispute, directed the petitioner to file the appeal within two weeks, and observed that the appellate authority should consider the question of delay in light of the facts and, if satisfied, decide the appeal on merits in accordance with law. The Court further directed that no coercive steps be taken pursuant to the recovery notice during the two-week period allowed for filing the appeal.
