Case Law Details
Case Name : Sai Ram Kirana and General Store Vs Superintendent of Central Tax (Telangana High Court)
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All High Courts Telangana High Court
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Sai Ram Kirana and General Store Vs Superintendent of Central Tax (Telangana High Court)
In the case of Sri Sai Ram Kirana and General Store vs. Superintendent of Central Tax & Ors. (W.P. No. 10537 of 2026, dated 09.04.2026), the Telangana High Court has reiterated a taxpayer-friendly approach by permitting filing of a delayed appeal and granting interim protection from coercive recovery.
Background of the Case
The petitioner challenged an Order-in-Original dated 19.08.2024 and the corresponding Form GST DRC-07 dated 28.08.2024, issued under Section 73 of the CGST Act, 2017 for the tax per...
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