Infosys BPM Ltd. Vs Additional Commissioner of Central Tax (Telangana High Court)
Summary: Infosys BPM Ltd. approached the Telangana High Court challenging the recovery of a substantial GST refund amount and seeking an opportunity to pursue its statutory appeal against an order-in-appeal dated 30.04.2024. The petitioner had originally been sanctioned a refund of Rs. 19,47,35,590 by Form GST RFD-06 on 14.06.2023 for the period April 2021 to March 2022. According to the petitioner, the department preferred an appeal against the refund order, but the appeal was decided ex parte on 30.04.2024 without serving the petitioner with a copy of the appeal papers or the order-in-appeal.
The petitioner further stated that the order was not uploaded on the common portal and, consequently, it was unable to prefer an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) within the prescribed period. Meanwhile, recovery proceedings were initiated through a show cause notice dated 25.02.2026 and proceedings dated 29.05.2026, including issuance of Form GST DRC-07. The petitioner submitted that when the writ petition was instituted, the applicable period for filing the GSTAT appeal had not expired and sought liberty to file the appeal within three weeks, together with a direction that any delay be considered in light of the pendency of the writ petition. The Revenue submitted that whether the order-in-appeal had been uploaded on the common portal was a matter requiring verification, but stated that the order could be supplied to the petitioner within a week if it approached the concerned authority.
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