Seiko Polyclosures Vs Deputy Commissioner (ST) (Telangana High Court)
Telangana High Court Permits Appeal Against Alleged Unsigned GST DRC-07 Order with Delay Condonation Liberty
The Telangana High Court disposed of a writ petition challenging Form GST DRC-07 dated 10.03.2026 issued by the respondent for the tax period 2019–20, which the petitioner alleged was an unsigned order. During the hearing, the petitioner sought liberty to file an appeal against the impugned order and submitted that there might have been some delay in approaching the appellate authority, requesting sympathetic consideration of the delay. The State Tax authorities submitted that the petitioner was at liberty to prefer an appeal and raise all available grounds of law and fact before the appellate authority. Without commenting on the merits of the contentions, the Court granted liberty to the petitioner to file an appeal within two weeks along with the statutory pre-deposit and a delay condonation application. The Court observed that the petitioner may raise all available grounds in the memorandum of appeal and that the appellate authority should consider the question of delay in light of the facts and circumstances and, if satisfied, proceed to decide the appeal on merits in accordance with law. The writ petition was disposed of without any order as to costs.
