Sai Krishna Frieght Carriers Vs Superintendent of Central Tax (Telangana High Court)
Telangana High Court Allows Manual GST Appeal Where Order Was Not Uploaded on GST Portal
The Telangana High Court considered a writ petition concerning an order-in-original No.09/2023-GST dated 27.06.2023, which the petitioner submitted had not been uploaded on the GST common portal. The petitioner sought directions for uploading the order and supplying a certified copy to enable filing of a statutory appeal, besides challenging Form GST DRC-13 notices dated 19.02.2026 and seeking relief regarding attachment/lien on its bank account. The petitioner also submitted that, under Rule 108 of the Central Goods and Services Tax Rules, 2017, it should be permitted to file an appeal manually. The CBIC Senior Standing Counsel confirmed that Form GST DRC-07 had not yet been uploaded on the GST portal and submitted that a manually filed appeal could be considered under Rule 108. Considering these circumstances, the High Court permitted the petitioner to file an appeal against the order-in-original under Rule 108 within two weeks, along with the statutory pre-deposit and a delay condonation application. The petitioner could raise all available legal and factual grounds. The appellate authority was directed to consider the delay and, if satisfied, decide the appeal on merits. No coercive steps were directed for two weeks pursuant to the DRC-13 notice dated 19.02.2026.
