Kodigudla Gopinath Vs Assistant Commissioner (GST) (ST) (Telangana High Court)
In another important ruling concerning delayed GST litigation, the Telangana High Court in Kodigudla Gopinath v. Assistant Commissioner (GST)(ST) permitted the taxpayer to approach the appellate authority despite substantial delay in challenging the assessment order passed under Section 73 of the GST Act.
The Court declined to examine the merits of the dispute directly under writ jurisdiction but granted liberty to file an appeal along with a delay condonation application and statutory pre-deposit. The judgment once again reflects the High Court’s consistent approach of encouraging taxpayers to avail statutory appellate remedies first.
Case Background
The petitioner challenged the assessment order dated 23.11.2023 passed under Section 73 of the Telangana Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 relating to Financial Year 2017-18.
The writ petition was filed before the Telangana High Court on 13.02.2026.
The petitioner argued that:
- No proper show cause notice was served.
- The petitioner was unaware of the proceedings initiated by the Department.
- The impugned order was merely uploaded in the “Additional Notices” tab of the GST portal.
- Since the order came to knowledge only later, the delay should not defeat the taxpayer’s remedy.
Key Legal Issue
