Gvv Constructions Private Limited Vs Superintendent of Central Tax (Telangana High Court)
The Telangana High Court considered a writ petition challenging a Form GST DRC-01 show cause notice dated 06.11.2024, Form GST DRC-07 order dated 14.02.2025, and Form GST DRC-13 recovery notice dated 05.02.2026 concerning the tax period 2020-2021. The petitioner stated that, after seeking two weeks’ time to furnish documents, it could not pursue the proceedings because its Managing Director underwent renal transplant surgery and consequently remained unaware of the Order-in-Original. After receiving information about the DRC-13 notice from the bank, the petitioner approached the Court and sought liberty to file an appeal with a delay condonation application under Section 107(1) read with Section 107(4) of the CGST Act, 2017. The CBIC Standing Counsel opposed the writ petition citing delay and relied on Assistant Commissioner (CT) LTU, Kakinada, v. Glaxo Smith Kline Consumer Health Care Limited. The High Court did not enter into the merits and permitted the petitioner to approach the appellate authority within two weeks with a delay condonation application and statutory pre-deposit, allowing all available legal and factual grounds. The appellate authority was directed to consider the delay and, if satisfied with the reasons, decide the appeal on merits. No coercive steps were to be taken under the DRC-13 notice during the two-week period.
