Telangana HC Allows Delayed GST Appeal: Emphasis on Fair Opportunity to Taxpayer

S P Raj Engineering Works Vs Superintendent of Central Tax (Telangana High Court) In this case Telangana High Court reiterated that procedural delays should not bar access to justice, especially in GST matters where compliance issues are common. Case Background The petitioner challenged: Order-in-Original dated 30.08.2024 DRC-07 issued for FY 2019-20 During hearing, the petitioner sought permission to file an appeal, admitting delay. Key Legal Issue Can delayed GST appeals be entertained when taxpayer has been pursuing remedy before Court? Arguments Petitioner: Requested li...