Jain Bearings Vs Assistant Commissioner (ST) (Telangana High Court)
Telangana High Court Allows Appeal Against GST Order Passed Under Section 74 Where Taxpayer Claimed Lack of Knowledge of Proceedings
This is a Judgment concerning a writ petition challenging a show cause notice dated 28.06.2025 and Form GST DRC-07 order dated 27.12.2025 passed under Section 74 of the CGST Act, 2017 and TGST Act, 2017 for the tax period April 2018 to March 2019. The petitioner alleged that it was unaware of the adjudication proceedings because its tax consultant had failed to inform it about the proceedings or order, and that the impugned notice and order were vague and non-speaking. During the hearing, the petitioner sought liberty to pursue the statutory appellate remedy and requested that any delay in approaching the appellate authority be considered sympathetically. The State Tax Department submitted that the petitioner could prefer an appeal and raise all available legal and factual grounds before the appellate authority. The Telangana High Court, without expressing any opinion on the merits of the parties’ contentions, granted liberty to the petitioner to file an appeal within two weeks, along with the statutory pre-deposit and a delay condonation application. The petitioner was permitted to raise all available grounds of law and facts, while the appellate authority was directed to consider the delay and, if satisfied, decide the appeal on merits in accordance with law. The writ petition was disposed of with no order as to costs.
