Venishetti Sridevi Vs Superintendent of Central Tax and another (Telangana High Court)
Telangana High Court Permits Taxpayer to Withdraw Writ Petition and Avail Statutory GST Appeal Remedy Delay Before Appellate Authority Directed to Be Considered Sympathetically
Introduction
In a significant procedural ruling under the GST regime, the Telangana High Court in W.P. No.15317 of 2026 – Ms. Venishetti Sridevi v. Superintendent of Central Tax reiterated the importance of exhausting statutory appellate remedies before invoking writ jurisdiction under Article 226 of the Constitution.
The Division Bench comprising Hon’ble Sri Justice P. Sam Koshy and Hon’ble Sri Justice Narsing Rao Nandikonda permitted the petitioner to withdraw the writ petition and approach the appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017, while also directing that the delay in filing the appeal be considered sympathetically.
Background of the Case
The writ petition challenged:
- Order-in-Original dated 19.09.2025, and
- Summary Order in FORM GST DRC-07 dated 23.09.2025 passed under Section 73 of the CGST Act, 2017.
The impugned proceedings imposed:
- Tax liability of ₹10,00,702/-
- Along with applicable interest and penalty.
The petitioner directly approached the High Court instead of first filing a statutory appeal before the appellate authority.
Petitioner’s Submission
