Sri Sai Ram Traders Vs Assistant Commissioner (ST) (Telangana High Court)
The Telangana High Court disposed of a writ petition challenging an assessment order dated 29.12.2025 and the corresponding summary order in Form GST DRC-07, passed under Section 73 of the Telangana Goods and Services Tax Act, 2017, for the tax period April 2021 to March 2022, imposing tax and penalty.
The petitioner contended that it came to know about the liability through its accountant. According to the petitioner, the show cause notice had been uploaded under the tab “Additional Notices and Orders” instead of “Notices and Orders”. As a result, the accountant could not notice the show cause notice and no objections were filed, following which the impugned order was passed.
After arguments, the petitioner sought liberty to prefer an appeal against the assessment order. The petitioner submitted that some delay might have occurred in approaching the appellate authority and requested that the delay be considered sympathetically.
The State Tax authorities submitted that the petitioner was at liberty to challenge the impugned order and Form GST DRC-07 before the appellate authority by raising all grounds available in law and on facts for the relevant tax period.
The High Court noted that the petitioner sought liberty to file an appeal and therefore refrained from commenting on the merits of the rival contentions. It granted the petitioner liberty to prefer an appeal within two weeks along with the statutory pre-deposit and an application for condonation of delay. The petitioner was permitted to raise all available grounds of law and fact in the memorandum of appeal.
The Court further observed that if the appellate authority was satisfied regarding the delay, it should proceed to decide the appeal on merits in accordance with law.
Accordingly, the writ petition was disposed of with the aforesaid liberty, without any order as to costs. Pending miscellaneous applications, if any, were also closed.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
