Telangana HC Allows Taxpayer to Pursue GST Appeal Against Assessment Order Despite Delay

Diamond Service Center Vs State of Telangana (Telangana High Court) The Telangana High Court declined to examine the merits of a GST assessment order challenged nearly two years after its issuance but granted liberty to the taxpayer to pursue the statutory appellate remedy. The Court directed that if an appeal is filed within two weeks along with a delay condonation application and statutory pre-deposit, the appellate authority shall consider the question of delay and, if satisfied with the explanation, decide the appeal on merits. Introduction In M/s. Diamond Service Center v. State of Telang...