Yadagiri Building Material Suppliers Vs Superintendent of Central Tax (Telangana High Court)
Telangana High Court Grants Liberty to File GST Appeal Despite Delay – Relief to Taxpayer Who Approached Writ Jurisdiction- Order passed without considering the reply filed
The Hon’ble High Court for the State of Telangana, in W.P. No. 9400 of 2026, has provided important relief to taxpayers who may have approached the writ court instead of immediately availing the statutory appellate remedy under the GST law.
In its order dated 31.03.2026, the Court permitted the petitioner to file an appeal before the appellate authority, even though there was likely a delay in doing so, and directed that such delay be considered sympathetically in accordance with law.
Facts of the Case
The writ petition was filed by Yadagiri Building Material Suppliers challenging:
- Form GST DRC-07 dated 25.02.2025, and
- Order-in-Original dated 13.02.2025
passed under the provisions of the CGST Act, 2017 and SGST Act, 2017 for the tax period 2020-21, whereby tax and penalty were imposed.
The petitioner contended that the adjudicating authority had passed the order without considering the reply submitted by the taxpayer.
However, during the course of hearing, the petitioner sought liberty from the Court to prefer a statutory appeal before the appellate authority.
