Bollant Industries Pvt. Ltd. Vs State of Telangana (Telangana High Court)
Telangana High Court Permits Delayed GST Appeal Where Taxpayer Claims Order Was Uploaded Only in Additional Notices Tab
The Telangana High Court has once again adopted a taxpayer-friendly approach in cases where GST orders are alleged to have been uploaded only in the “Additional Notices” tab of the GST portal. While declining to examine the merits of the dispute directly, the Court permitted the taxpayer to approach the appellate authority with a delay condonation application and directed that the issue of delay be considered sympathetically.
The judgment reinforces the Court’s emerging trend of allowing taxpayers an opportunity to pursue statutory remedies where they claim lack of awareness of GST proceedings due to portal-related communication issues.
Introduction
In M/s. Bollant Industries Pvt. Ltd. vs State of Telangana, Department of Commercial Taxes & Another, the Telangana High Court dealt with a challenge to an order passed under Section 73 of the Telangana GST Act, 2017 and the Central GST Act, 2017.
The petitioner contended that it became aware of the assessment order only in September 2025 because the order had merely been uploaded in the “Additional Notices” tab of the GST portal and was never effectively served.
