Sai Kumar Enterprises Vs Superintendent of Central Tax (Telangana High Court)
Telangana High Court Permits Manual GST Appeal Where DRC-07 Was Not Uploaded; Grants Protection Against Recovery
Summary: The Telangana High Court disposed of the writ petition filed by Sai Kumar Enterprises challenging an order-in-original dated 04.02.2025 for the tax period July 2017 to March 2020. The petitioner alleged that the order had been passed mechanically, without application of mind and in violation of principles of natural justice. During the hearing, however, the petitioner sought liberty to pursue the statutory appellate remedy and submitted that there might have been some delay in approaching the appellate authority. The Revenue stated that the petitioner was at liberty to file an appeal and raise all grounds available in law and on facts. Without expressing any opinion on the merits of the dispute, the High Court granted the petitioner liberty to file an appeal within two weeks along with the statutory pre-deposit and a delay-condonation application. The Court directed the appellate authority to consider the question of delay having regard to the facts and circumstances and, if satisfied regarding the delay, decide the appeal on merits in accordance with law. The writ petition was accordingly disposed of without costs.
