Telangana HC Allows Taxpayer to File Delayed GST Appeal After Withdrawal of Writ Petition

Tatikonda Satyanarayana Vs Superintendent of Central Tax and another (Telangana High Court) In another important GST procedural relief matter, the Telangana High Court permitted the taxpayer to withdraw the writ petition and pursue the statutory appellate remedy under Section 107 of the CGST Act despite delay in approaching the appellate authority. The Court observed that since the petitioner had been bona fide pursuing remedy before the High Court, the appellate authority should consider the appeal without being adversely influenced by delay. The ruling once again demonstrates the Telangana H...