Sri Gajanand Enterprises Vs Superintendent of Central Tax & Others (Telangana High Court)
Telangana High Court Permits Taxpayer to Prefer Appeal Against GST Demand With Delay Condonation Application
Summary: The Telangana High Court permitted M/s. Sri Gajanand Enterprises to pursue the statutory appellate remedy against an Order-in-Original and consequential order raising a demand under Section 73 of the CGST/SGST Act, 2017 for tax period 2021-22. The petitioner had approached the High Court alleging that its reply to the show-cause notice and supporting documents were not considered by the adjudicating authority. During the hearing, however, the petitioner sought liberty to file an appeal and submitted that some delay might have occurred in approaching the appellate authority. The High Court expressly refrained from commenting on the merits. It granted the petitioner two weeks to prefer the appeal with the statutory pre-deposit and an application for condonation of delay, while permitting all available grounds of law and fact to be raised. The appellate authority was directed to consider the question of delay in light of the facts and circumstances and, if satisfied on delay, proceed to decide the appeal on merits in accordance with law. Thus, the High Court did not itself condone the delay or adjudicate the GST demand; both issues were left to the statutory appellate process.
