BGR Mining & Infra Limited Vs Joint Commissioner (ST) (Telangana High Court)
The Telangana High Court disposed of the writ petition by granting the petitioner liberty to seek rectification of a GST penalty order under Section 75(8) of the CGST Act, 2017. The penalty of ₹5,54,541 had been imposed by order dated 29.12.2023 for FY 2017-18. The Court noted that the appellate authority, by order dated 04.11.2025, had set aside the tax demand raised through the Order-in-Original dated 19.06.2023, held the petitioner eligible for Input Tax Credit (ITC) of ₹55,35,503, and found that the alleged ineligible ITC of ₹4,955 each under CGST and SGST had not actually been claimed. Although the petitioner’s appeal against the penalty order had been dismissed on the ground of delay and the period for filing a rectification application had expired, the Department submitted that the proper officer would entertain such an application if permitted by the Court. Referring to Section 75(8), which provides that interest and penalty stand modified where the tax determined is modified by the appellate authority, tribunal or court, the High Court directed that if the petitioner files a rectification application within two weeks, the proper officer shall consider it in accordance with law within two weeks thereafter.
