Win Creatives India (P) Limited Vs Union of India (Telangana High Court)
Telangana High Court Allows GST Appeal Despite Delay Caused by Chartered Accountant’s Illness
The Telangana High Court disposed of the writ petition by granting the petitioner liberty to file an appeal against the order-in-original dated 17.12.2024 passed under Section 74 of the Central Goods and Services Tax Act, 2017 for the tax period April 2018 to January 2020, imposing tax, penalty and interest. The petitioner submitted that it could not file a written reply to the show cause notices due to the ill-health of its Chartered Accountant and became aware of the liability only upon service of the order-in-original. The petitioner sought permission to file an appeal despite the delay. The Court, without expressing any opinion on the merits, permitted the petitioner to file an appeal within two weeks along with the statutory pre-deposit and a delay condonation application, and to raise all available grounds of law and fact. The Court further directed that the appellate authority shall consider the question of delay in light of the facts and circumstances and, if satisfied on the issue of delay, proceed to decide the appeal on merits in accordance with law. No order as to costs was passed.
