Vasant Automotive Solutions Vs Assistant Commissioner (State Tax) & Another (Telangana High Court)
Summary: Telangana High Court permitted M/s. Vasant Automotive Solutions to avail the statutory appellate remedy against a GST adjudication order and consequential FORM GST DRC-07 arising from proceedings under Section 73 of the CGST/SGST Act, 2017 for the tax period April 2019 to March 2020. After some arguments, the petitioner sought liberty to prefer an appeal and submitted that some delay might have occurred in approaching the appellate authority. The Revenue stated that the petitioner could prefer an appeal and raise all grounds available in law and on facts. Since the petitioner itself opted for the appellate remedy, the High Court refrained from commenting upon the merits of the parties’ contentions. The Court granted the petitioner two weeks to approach the appellate authority with a delay condonation application and the prescribed statutory pre-deposit and permitted it to raise all available grounds of law and facts. The appellate authority was directed to consider the question of delay having regard to the facts and circumstances and, if satisfied on delay, proceed to decide the appeal on merits in accordance with law. The writ petition was accordingly disposed of without costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Sri G.V. Reddy, learned counsel appears for petitioner.
Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents.
2. The instant Writ Petition has been preferred against proceedings under Section 73 of the of the State/Central Goods and Services Tax Act, 2017, along with Summary of the order in Form GST DRC – 07 dated 28.08.2024 for the tax period from April, 2019, to March, 2020, imposing tax and penalty upon the petitioner.
3. After some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned order and Summary of the order in Form GST DRC – 07. He submits that some delay might have been occurred in approaching the appellate authority and therefore, he may be directed to consider it sympathetically.
4. Learned counsel for the respondents submits that the petitioner is at liberty to prefer an appeal against the impugned order and Summary of the order in Form GST DRC – 07 taking all the grounds as are available to the petitioner in law and on facts before the appellate authority in respect of the subject tax period.
5. However, upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.
6. Therefore, the petitioner may approach the appellate authority within a period of two weeks with a delay condonation application and statutory pre-deposit. The petitioner may take all such grounds of law and facts in the memo of appeal as are available to the petitioner. Needless to say, the appellate authority would consider the question of delay taking into account the aforesaid facts and circumstances and if he is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law.
Accordingly, the instant Writ Petition is disposed of. There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
