Y.V.G. Narayana Vs Assistant Commissioner of Central Tax (Telangana High Court)
Telangana High Court Grants Liberty to Taxpayer to File GST Appeal Against Order-in-Original; Protects Taxpayer from Coercive Recovery
Summary: The Telangana High Court dealt with a writ petition filed by M/s. Y.V.G. Narayana challenging a GST show cause notice dated 25.09.2023, Order-in-Original dated 21.03.2025, summary in Form GST DRC-07 dated 24.03.2025 and garnishee notice in Form GST DRC-13 dated 04.06.2026. The petitioner stated that it became aware of the liability only upon issuance of the garnishee notice and sought liberty to avail the statutory appellate remedy. The Telangana High Court did not express any opinion on the merits of the parties’ contentions and granted liberty to the petitioner to prefer an appeal within two weeks with statutory pre-deposit and a delay condonation application, permitting all available grounds of law and fact to be raised. The appellate authority was directed to consider the question of delay and, if satisfied with the explanation, decide the appeal on merits in accordance with law. During the two-week period granted for filing the appeal, the Court directed that no coercive steps be taken against the petitioner pursuant to the impugned garnishee notice. The writ petition was accordingly disposed of without costs.
