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, M/s. Ramakrishna Food Industry, challenged:
- Order-in-original dated 22.04.2024, and
- Summary order in Form GST DRC-07 dated 02.05.2024.
- The order was passed under Section 73 of the CGST Act, 2017 for:
- Tax period 2018-19,
- Imposing tax, interest, and penalty.
- Instead of filing an appeal within the prescribed timeline:
- The petitioner approached the High Court directly.
- During hearing:
- The petitioner sought liberty to file an appeal, acknowledging delay.
Key Legal Issue
Whether the High Court should allow a taxpayer to pursue a delayed statutory appeal, despite limitation lapses, by granting liberty along with an opportunity to seek condonation of delay.
Arguments Presented
Petitioner
- Requested permission to:
- File an appeal before the appellate authority.
- Acknowledged:
- There may have been delay in filing the appeal.
- Sought:
- Direction to the appellate authority to consider delay sympathetically.
Respondent (Department)
- Contended that:
- The appeal is time-barred, given the order date (22.04.2024).
- However, fairly submitted:
- The petitioner may still file an appeal and
- Explain delay before the appellate authority, which can decide as per law.
Court Observations
- The Court noted that:
- The petitioner is seeking liberty to avail statutory remedy.
- It refrained from:
- Examining the merits of the tax demand.
- Recognized that:
- The issue of delay and its justification is best examined by the appellate authority.
Final Judgment
- The writ petition was disposed of without adjudicating on merits.
- The Court granted:
- Liberty to the petitioner to file an appeal within 2 weeks.
- Conditions imposed:
- The appeal must be filed with:
1. Statutory pre-deposit, and
2. Application for condonation of delay.
