Aditya Medical Systems Vs Appellate Joint Commissioner of State Tax (Telangana High Court)
Summary: The Telangana High Court set aside an order rejecting a GST appeal on the ground of delay after finding that the appellate authority had not dealt with the petitioner’s plea based on liberty granted in an earlier writ petition. The matter was remanded for a fresh order in accordance with law.
Introduction
The Telangana High Court in M/s. Aditya Medical Systems vs Appellate Joint Commissioner of State Tax & Others considered a challenge to an appellate order dated 16.02.2026, by which the petitioner’s appeal had been rejected on the ground of delay.
The petitioner contended that the appellate authority had failed to consider the liberty granted by the High Court in an earlier writ petition, W.P. No. 33216 of 2025, even though that plea had been raised in the memo of appeal.
Case Background
The petitioner had earlier approached the High Court in W.P. No. 33216 of 2025. That writ petition was disposed of on 03.11.2025, and the petitioner stated that the appeal was filed on 19.11.2025.
The appellate authority subsequently rejected the appeal as time-barred through an order dated 16.02.2026. The petitioner challenged that rejection, asserting that the appellate authority had not considered the earlier order and the timeline for filing the appeal pursuant to the liberty granted therein.
