Medi Point Medical And General Store vs. The State Of Telangana
Held
The High Court, without commenting on the merits of the limitation argument, granted the petitioner liberty to prefer an appeal against the impugned order within two weeks. The appellate authority was directed to consider the accompanying delay condonation application sympathetically before deciding the appeal on its merits.
Facts
The petitioner challenged a show cause notice and an order dated 30.04.2024, issued under Section 73 of the Telangana SGST Act, 2017, for the tax period April 2018 to March 2019. The primary contention was that the proceedings were initiated and concluded beyond the prescribed time limit, thus being barred by limitation.
Key Issues
The key legal issue was whether the proceedings initiated and concluded under Section 73 of the Telangana SGST Act, 2017, were barred by limitation.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
rN rHE HrGH "",*Ifi$rtJit^t"tflE oF TELANGANA lSPeciat Original Jurisdiction) TUESDAY, THE FIRST DAY OF qE.I]EY,BER '"-itio iHousAND AND rwENrY slx PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH rHE HoNouRo"" t*f}ti'rlcE G'M' MoHluDDlN I 3488l the Assistant HYDERABAD- wRlTPETITIO NO: 284 OF 2026 N 27 Between: H',,-t'#i^#,""f ,i':.,1}}'l:H}iUfr#tll*1'ffi ',f^'*-it- 11-247151, Rati Gally' Jamarr uatwa' ...PET|TIONER AND I rhestateof reranoana,[eori."3::?#,:iPJIfi i.i j":,;j:h:r":"J.t"ri, Commercial Tax DePartn Telangana State 2 The Assistant Commissioner ' io"..ittioner MehdiPatnam-1 500028, Telangana State (State Circle, Taxes), Office of Charminar Division ,..RESPONDENTS Petition under Article 226 of the ConstitYliol:n lnrlia oraving that in the """'-t'ni"''t't"o i n ll..- *1?:li'Lt i:n#'$ *t *',[ii:in"mlF{:f : i;i;";" an appropriate writrnore 11 t:."^ ""j:'.: ]]"ni".rrrar. the Respondent No 2 il;il; ihJ;art of the-Respondents' more 'partrcr"'-o"^^..,.li,.'..'"' dt27t12l2o1g l"#.ir;i'io.ilit'ion"' (sales Taxes) in issuins ly,^t"t"t'E;i)Bcsr iti zorz ourported to have been tssued under Section " :t,i;"J.";"Gr".rf ot' tTC on XL.i[n, ,"0 where-under the demand propo
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