Telangana HC Allows Delayed GST Appeal, Stays Garnishee Action

Sunbeam Specialty Alloys Limited Vs Deputy Commissioner (Telangana High Court) Telangana HC permits delayed GST appeal & grants interim protection from garnishee proceedings Introduction In a consistent line of procedural rulings, the Telangana High Court addressed a case where the taxpayer claimed lack of awareness of the assessment order until recovery proceedings were initiated. The Court facilitated access to appellate remedy by allowing a delayed appeal while granting temporary protection from coercive action. Case Background The petitioner, M/s. Sunbeam Specialty Alloys Limited, cha...