Shaheen Educational Services Private Limited Vs ACIT – Telangana High Court
Telangana High Court Permits Appeal Against GST DRC-07 and DRC-13 Recovery Notice, Grants Protection from Coercive Action
Summary: The Telangana High Court considered a writ petition filed by Shaheen Educational Services Private Limited challenging a show cause notice in Form GST DRC-01 dated 29.09.2025, an order in Form GST DRC-07 dated 08.12.2025 and the consequential recovery notice in Form GST DRC-13 dated 18.07.2026. The petitioner had alleged that the impugned show cause notice and order were unsigned and, therefore, invalid or unauthentic.
During the hearing, however, the petitioner sought liberty to prefer an appeal against the impugned order, submitting that some delay might have occurred in approaching the appellate authority and requesting that the delay be considered sympathetically. The State Tax Department submitted that the petitioner was at liberty to prefer an appeal raising all grounds available in law and on facts.
The High Court, without expressing any opinion on the merits of the contentions, granted liberty to the petitioner to file an appeal within two weeks along with the statutory pre-deposit and an application for condonation of delay. The petitioner was also permitted to raise all available grounds of law and fact in the appeal. The Court directed that the appellate authority consider the question of delay in light of the facts and circumstances and, if satisfied, proceed to decide the appeal on merits in accordance with law.
