GST Appeal Allowed Despite Delay, Telangana HC Grants Liberty to File Appeal

Ramakrishna Food Industry Vs Assistant Commissioner of Central GST and Central Excise (Telangana High Court) Telangana High Court permits delayed GST appeal with condonation request under Section 73 proceedings  Introduction In a procedural yet important ruling, the Telangana High Court addressed a situation where a taxpayer approached the Court instead of filing a statutory appeal within time. The Court adopted a balanced approach by granting liberty to file a delayed appeal, reinforcing the principle that appellate remedies should be meaningfully accessible. Case Background The petitioner,...