Nishka Packaging Vs Appellate Joint Commissioner (Telangana High Court)
Telangana High Court restores GST appeal wrongly rejected as time-barred despite filing within 45 days granted by Court
The Telangana High Court considered the rejection of the petitioner’s GST appeal as time-barred. A Coordinate Bench, while deciding W.P.No.1154 of 2024 and batch on 02.01.2025, including W.P.No.34094 of 2024 filed by the present petitioner, had reserved liberty to the petitioners to avail the appellate remedy within 45 days and directed the appellate authority to decide the appeals on merits without rejecting them on limitation. The petitioner filed its appeal on 11.01.2025, within the 45-day period, but the appellate authority dismissed it as delayed under Sections 107(1) and 107(4) of the Telangana Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017. The High Court held that rejection on limitation was not proper because the appeal was filed within 45 days from the 02.01.2025 judgment. It therefore set aside the appellate order dated 13.06.2025 and restored the matter to the appellate authority for a fresh decision in accordance with law. The writ petition was disposed of with no order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
