Vijayasai Engineers & Developers Private Limited Vs Superintendent of Central Tax (Telangana High Court)
Summary: The Telangana High Court set aside the Order-in-Appeal dated 02.12.2025 dismissing Vijayasai Engineers & Developers Private Limited’s appeal as time-barred and restored the matter to the appellate authority for fresh consideration. The Order-in-Original was dated 03.08.2024, its summary in FORM GST DRC-07 was uploaded on the GST portal on 22.08.2024 and the appeal was filed on 21.12.2024. The petitioner submitted that it had inadvertently omitted to file a delay-condonation application and that bona fide confusion existed regarding limitation. Since the DRC-07 upload date could bring the appeal within the additional 30-day condonable period contemplated under Section 107(4) of the CGST Act, 2017, the High Court directed the petitioner to file a delay-condonation application and the appellate authority to decide it in accordance with law. If satisfied with the explanation, the authority must decide the appeal on merits. The High Court neither condoned the delay itself nor adjudicated the substantive GST dispute.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Mr. P. Venkat Prasad, learned counsel represents P V Prasad Associates, learned counsel for the petitioner.
Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs appears for respondent Nos.1 and 2.
Mr. Parampally Shamanthak Hande, learned counsel appears for respondent No.3.
2. Vide order-in-appeal dated 02.12.2025, the appeal filed by the petitioner on 21.12.2024 against the Order-in-Original dated 03.08.2024 has been dismissed as time-barred without going into the merits of the case. Summary of the order in FORM GST DRC-07 was uploaded on 22.08.2024 which could bring the appeal within the condonable period of thirty (30) days beyond three (3) months prescribed under Section 107(4) of the Central Goods and Services Tax Act, 2017.
3. It is submitted that the petitioner had inadvertently failed to file a delay condonation application along with the appeal. It is submitted that this Court, in similar circumstances, in W.P.No.28221 of 2025, while considering the fact that the delay occurred in uploading the summary of the order on the portal and in view of bona fide confusion regarding limitation, has remanded the matter to the appellate authority to take a fresh decision on the appeal. It is submitted that this matter may also be remanded to the appellate authority where the petitioner will file a delay condonation application explaining these facts.
4. Learned counsel for CGST does not dispute that summary of the order in FORM GST DRC-07 was uploaded on 22.08.2024 which in fact was also missed by the petitioner in its memo of appeal. He submits that if the matter is remanded to the appellate authority, the appellate authority would consider the issue of limitation and if it is satisfied, decide the appeal on merits.
5. Having regard to the aforesaid facts and circumstances and on consideration of the rival submissions made by the learned counsel for the parties, it appears that the summary of the order in FORM GST DRC-07 was uploaded in the portal on 22.08.2024. The appeal was filed on 21.12.2024. Therefore, the matter is remanded to the appellate authority.
6. The impugned order is set aside. The appellate authority is directed to hear the appeal afresh. The petitioner would file a delay condonation application, which shall be considered in accordance with law. If the appellate authority is satisfied with the explanation for delay, he shall proceed to decide the appeal on merits.
The instant Writ Petition is accordingly disposed of. No order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
