S F F Engineers Vs Assistant Commissioner of Central Tax & Customs (Telangana High Court)
Telangana High Court Reinforces Liberal Approach in GST Appeal Delays and Alternate Remedy Cases Analysis of M/s. S F F Engineers v. Assistant Commissioner of Central Tax & Customs
The Telangana High Court in M/s. S F F Engineers v. Assistant Commissioner of Central Tax & Customs once again reiterated a consistent judicial approach being adopted in GST matters — where assessees who approached the High Court directly are being granted liberty to pursue statutory appellate remedies, even after delay, subject to statutory compliance and satisfactory explanation.
The order dated 18.02.2026 reflects the Court’s continuing inclination to balance procedural discipline with substantive justice in GST litigation.
Background of the Case
The petitioner challenged:
- Order-in-Original dated 15.04.2024; and
- Summary Order in FORM GST DRC-07 dated 02.05.2024,
passed under the provisions of the CGST Act and SGST Act for FY 2018-19, involving demand of tax and penalty.
During the hearing, the petitioner chose not to press the writ petition on merits and instead sought permission to avail the statutory appellate remedy under Section 107 of the CGST Act.
The petitioner also requested that the appellate authority be directed to sympathetically consider the delay, since time had been spent prosecuting the writ proceedings before the High Court.
