Writ Petition Disposed as Statutory GST Appeal Remedy Was Available: Telangana HC

Ravi Kunchepu Vs State Tax Officer (FAC) (Telangana High Court)

The Telangana High Court considered a writ petition challenging a show cause notice dated 28.12.2023 and an order dated 30.12.2023 passed under Section 73 of the Telangana Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 for the tax period July 2017 to March 2018. The writ petition was filed on 30.03.2026. The petitioner contended that he became aware of the impugned order only on 23.03.2026 after receiving a phone call from the office of the respondent regarding the demand. He further submitted that the order had merely been uploaded in the additional notices tab of the GSTIN portal and, therefore, had not come to his notice. The respondents opposed the writ petition on the ground of substantial delay, relying upon the Supreme Court’s decision in Assistant Commissioner (CT) LTU, Kakinada v. Glaxo Smith Kline Consumer Health Care Limited. During the hearing, the petitioner sought liberty to file a statutory appeal along with a delay condonation application under Sections 107(1) and 107(4) of the Act. The High Court declined to examine the merits of the dispute and granted the petitioner liberty to approach the appellate authority within two weeks by filing an appeal, a delay condonation application, and the statutory pre-deposit. The Court observed that the petitioner would be free to raise all factual and legal grounds before the appellate authority, which should consider the delay condonation application and, if satisfied with the reasons explained, decide the appeal on merits. The writ petition was accordingly disposed of without any order as to costs.

FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT

Mr. Tejprakash Toshniwal, learned counsel appears for petitioner.

Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents.

2. In the present case, the show cause notice dated 28.12.2023 and order dated 30.12.2023 passed under Section 73 of the Telangana Goods and Services Tax Act, 2017, and Central Goods and Services Tax Act, 2017 (for short ‘the Act’), are tinder challenge. The instant Writ Petition has been filed on 30.03.2026. The petitioner has taken a plea that he came to know of the impugned order only on 23.03.2026 when the office of respondent No.1 informed him over mobile phone about the alleged demand. The matter relates to the Tax Period July 2017 – March 2018. Therefore, the matter is not belated. This Court may entertain the Writ Petition on the ground that the petitioner was not aware of the proceedings initiated by the Department. Moreover, the impugned order was merely uploaded on the additional notices tab of GSTIN Portal. As such, it was not in the notice of the petitioner.

3. Learned Special Government Pleader for State Tax has opposed the prayer at the outset on the ground of huge delay in preferring this Writ Petition. He has relied upon the decision of the Hon’ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada, v. Glaxo Smith Kline Consumer Health Care Limited¹.

4. Learned counsel for the petitioner, therefore, seeks liberty to the petitioner to prefer an appeal with a delay condonation application in terms of Section 107(1) read with Section 107(4) of the Act. He submits that the appellate authority may be directed to consider the question of delay sympathetically in view of the reasons explained in the delay condonation application.

5. Having regard to the facts and circumstances as noted above, this Court is not inclined to enter into the merits of the issue as the petitioner is being allowed liberty to approach the appellate authority. He may approach the appellate authority within a period of two weeks with a delay condonation application and statutory pre-deposit. It is open for the petitioner to take all such grounds in law and on facts in the appeal. Needless to say, the appellate authority would consider the question of delay and if it is satisfied with the reasons explained in the delay condonation application, it shall decide the case on merits.

6. The instant Writ Petition is disposed of accordingly. There shall be ho order as to costs.

Miscellaneous applications. if any pending, shall stand closed.

Note:

¹ (2020) 19 SCC 681.