Saini Semiconductors Pvt. Ltd. Vs Assistant Commissioner of Central Tax (Telangana High Court)
Telangana High Court Permits GST Appeal Against Section 74 Demand; Declines to Examine Amnesty Scheme Eligibility
The Telangana High Court disposed of a writ petition challenging an Order-in-Original dated 17.09.2024 passed under Section 74 of the CGST/TSGST Act, 2017 and related forms, while the petitioner confined its challenge to the Order-in-Original and did not press the challenge to rejection of its application for the Amnesty Scheme. During the hearing, the petitioner sought liberty to file an appeal against the Order-in-Original along with a delay condonation application, acknowledging that there may have been delay in approaching the appellate authority. The respondent submitted that the petitioner was at liberty to file an appeal and raise all available grounds. Without commenting on the merits of the contentions, the High Court granted liberty to the petitioner to file an appeal within two weeks along with the statutory pre-deposit and a delay condonation application. The Court directed that the appellate authority consider the issue of delay in light of the facts and circumstances and, if satisfied, decide the appeal on merits in accordance with law. The writ petition was disposed of without any order as to costs.
