Kodati Thirupathi Rao Vs State Tax Officer (Telangana High Court)
Telangana High Court Permits Appeal Against GST Assessment Order with Delay Condonation Application
The Telangana High Court considered a writ petition challenging an assessment order and summary in Form GST DRC-07 dated 29.12.2025, passed under Section 73 of the Central Goods and Services Tax Act, 2017 for financial year 2021-22, imposing tax, interest and penalty. The petitioner stated that he became aware of the liability only after receiving a call from the Department regarding recovery.
During the proceedings, the petitioner sought liberty to pursue the statutory appellate remedy and submitted that some delay might have occurred in approaching the appellate authority. The Department submitted that the petitioner was at liberty to prefer an appeal and raise all available grounds in law and on facts.
The High Court declined to express any opinion on the merits of the parties’ contentions. It granted the petitioner two weeks to prefer an appeal along with the statutory pre-deposit and a delay condonation application. The petitioner was permitted to raise all available grounds of law and fact in the appeal.
The Court directed the appellate authority to consider the question of delay in light of the facts and circumstances and, if satisfied regarding the delay, proceed to decide the appeal on merits in accordance with law. The writ petition was accordingly disposed of without any order as to costs.
