Telangana HC Allows Appeal as Consultant Failed to Inform Taxpayer of GST Order

Sri Krishna Enterprises Vs Assistant Commissioner (ST) (Telangana High Court)

Telangana High Court Allows Appeal Against GST Section 73 Order Where Tax Consultant Failed to Inform Taxpayer

Summary: The Telangana High Court permitted a GST taxpayer to pursue a statutory appeal against an order passed under Section 73 of the GST Act after the petitioner stated that its erstwhile tax consultant had failed to inform it about the proceedings and the impugned order. The Court granted two weeks to file the appeal along with the statutory pre-deposit and an application for condonation of delay.

Background of the Case

M/s. Sri Krishna Enterprises, represented by its proprietor Mr. Ashok Kumar Heda, approached the Telangana High Court challenging proceedings relating to FY 2021–22.

The petitioner challenged the Show Cause Notice along with FORM GST DRC-01 dated 24.09.2025 and the Order-in-Original along with FORM GST DRC-07 bearing Reference No. ZD361225086232I dated 23.12.2025, issued under Section 73 of the GST Act.

The petitioner’s writ petition alleged, inter alia, violation of the principles of natural justice and challenged the proceedings as unsustainable on merits.

Petitioner’s Explanation for the Delay

The petitioner submitted that its erstwhile tax consultant had failed to inform it about the impugned order.