Telangana HC allows delayed GST appeal despite challenge to unsigned SCN & order

Vinayaka Restaurant & Bar Vs Assistant Commissioner (ST) (Telangana High Court) Introduction In this procedural ruling, the Telangana High Court dealt with a challenge to GST proceedings on the ground of improper authentication of notices and orders. While the petitioner questioned the validity of unsigned documents, the Court chose not to examine the merits and instead directed the taxpayer to pursue the statutory appellate remedy with a delay condonation request. Case Background The petitioner, M/s. Vinayaka Restaurant & Bar, challenged: Show Cause Notice dated 15.11.2021 (Form DRC...