No GST Recovery for Two Weeks as Court Permits Delayed Appeal Filing: Telangana HC

Sathavahana Associates Vs Assistant Commissioner of Central Tax (Telangana High Court) Telangana High Court permits delayed GST appeal citing lack of notice and grants interim protection from recovery  Introduction In a noteworthy procedural ruling, the Telangana High Court addressed a situation where the taxpayer claimed lack of proper service of notice and delayed awareness of the assessment order. The Court balanced procedural fairness with statutory discipline by allowing the taxpayer to pursue a delayed appeal while granting temporary protection from coercive recovery. Case Background T...