Specterr Health Care Solutions LLP Vs Assistant Commissioner (ST) (Telangana High Court)
Telangana High Court grants relief from coercive action subject to 10% deposit pending GST Tribunal appeal
Introduction
In a significant procedural relief for taxpayers, the Telangana High Court addressed the issue of pending appellate remedies due to the non-constitution of the GST Appellate Tribunal. The Court provided interim protection from coercive action, subject to a partial deposit, ensuring a balanced approach between revenue interests and taxpayer rights.
Case Background
- The petitioner, M/s. Specterr Health Care Solutions LLP, approached the High Court challenging GST demand proceedings.
- During the hearing:
- Both parties agreed to dispose of the matter in terms of an earlier judgment in W.P. No. 3600 of 2024 dated 22.02.2024.
- The core issue arose due to:
- Non-availability of the GST Appellate Tribunal, preventing the petitioner from filing a second appeal.
Key Legal Issue
How should taxpayers be granted relief when the statutory appellate forum (GST Appellate Tribunal) is not yet functional, and recovery proceedings are ongoing?
Arguments Presented
Petitioner
- The petitioner sought protection from:
- Coercive recovery actions, as the statutory right to appeal could not be exercised.
- Relied on:
- Precedent set in earlier High Court rulings granting interim protection in similar situations.
Respondent (Department)
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