Mohan Reddy Thippireddy Vs Assistant Commissioner (ST) (Telangana High Court)
Telangana High Court Allows GST Appeals Against Unsigned Orders and Denial of Effective Personal Hearing
The Telangana High Court considered five writ petitions challenging GST proceedings for different tax periods, including show cause notices, orders-in-original and summaries in Form GST DRC-07. The petitioner alleged that the impugned orders were unsigned and that no effective opportunity of personal hearing had been provided before their passing. The petitioner sought liberty to prefer appeals, stating that some delay might have occurred in approaching the appellate authority and requesting sympathetic consideration. The State Tax Department submitted that the petitioner was at liberty to file appeals raising all available legal and factual grounds. Without commenting on the merits, the High Court granted liberty to the petitioner to prefer appeals within two weeks, along with the statutory pre-deposit and delay condonation applications. The petitioner was permitted to raise all available grounds of law and facts. The appellate authority was directed to consider the delay in light of the stated circumstances and, if satisfied regarding the delay, proceed to decide the appeals on merits in accordance with law. The writ petitions were accordingly disposed of, with no order as to costs.
