GBS IMPEX Vs Assistant Commissioner (ST) (Telangana High Court)
Telangana High Court Directs GST Appellate Authority to Consider Delayed Appeals Against Refund Rejection Orders
The Telangana High Court declined to adjudicate challenges to GST refund rejection orders in writ jurisdiction and directed the petitioner to avail the statutory appellate remedy. The Court granted liberty to file appeals along with delay condonation applications and directed the appellate authority to consider the delay in accordance with law.
Introduction
In GBS IMPEX v. Assistant Commissioner (ST) & Others, the petitioner challenged refund rejection orders relating to GST refund claims for different tax periods, alleging violation of principles of natural justice due to the absence of personal hearing before passing the orders.
The High Court, however, found that the issues raised could appropriately be examined by the appellate authority and relegated the petitioner to the statutory remedy of appeal.
Facts of the Case
The petitioner challenged:
- Refund rejection order dated 14.02.2025 relating to the period December 2023 to January 2024.
- Refund rejection order dated 14.02.2025 relating to the period February 2024.
The petitioner contended that:
- No notice of personal hearing was provided before passing the refund rejection orders.
- The existence of the impugned orders came to its knowledge only upon disposal of its Right to Information (RTI) applications on 02.12.2025.
- The refund rejection orders were passed in violation of principles of natural justice and prescribed statutory procedure.
Revenue’s Stand
