R.K.Traders Vs State of Telangana (Telangana High Court)
Telangana High Court Grants Interim Protection Pending GSTAT Appeal in R.K. Traders Case
Introduction
In another significant GST relief matter, the Telangana High Court provided interim protection to the taxpayer pending availability of the statutory appellate remedy before the Goods and Services Tax Appellate Tribunal (GSTAT).
The Court followed its earlier precedent and allowed the petitioner to approach the GSTAT after its constitution, subject to payment of 10% of the assessed tax liability. Importantly, the Court also protected the taxpayer from coercive recovery proceedings until disposal of the second appeal.
The ruling reflects the Telangana High Court’s continued effort to balance revenue interests with taxpayer protection during the transition period involving operationalization of the GST Appellate Tribunal framework.
Case Background
Petitioner
M/s. R.K. Traders
Respondents
- State of Telangana
- Commercial Tax Department
- Other departmental authorities
Facts of the Case
The petitioner approached the Telangana High Court challenging GST proceedings initiated by the department.
During the hearing:
- Both parties agreed that the matter could be disposed of in terms of the earlier order passed by the High Court in:
- W.P. No.3600 of 2024 dated 22.02.2024
The dispute primarily related to:
- Availability of appellate remedy before GSTAT, and
- Interim protection against coercive recovery.
Key Legal Issue
