K. Malaxmi Infra Ventures (India) Private Limited Vs Appellate Joint Commissioner of State Tax (Telangana High Court)
Telangana High Court Restores GST Appeal After Chartered Accountant Failed to Raise Pendency of Rectification Application as Ground for Delay
The Telangana High Court set aside the appellate order dismissing a GST appeal as time-barred and remanded the matter to the appellate authority for fresh consideration of delay condonation. The petitioner had filed a rectification application under Section 161 of the CGST Act/Telangana GST Act against an order passed under Section 73, and subsequently filed an appeal under Section 107 along with a delay condonation application and statutory pre-deposit. The petitioner contended that its Chartered Accountant inadvertently failed to mention the pendency of the rectification application as a ground for explaining the delay. The Court observed that this omission could have constituted sufficient cause for condoning the delay and that the petitioner had suffered due to the Chartered Accountant’s failure to raise the available ground. It permitted the petitioner to file additional grounds regarding the pendency of the rectification application within two weeks and directed the appellate authority to reconsider the question of condonation of delay and, if satisfied, decide the appeal on merits.
