M/S. Kuanar Jagannath vs. Union Of INDIA
Held
The Court granted liberty to the petitioner to prefer an appeal within a period of two weeks, along with a statutory pre-deposit and a delay condonation application. The Court directed that the petitioner could take all grounds of law and facts in the memo of appeal. It was also stated that the appellate authority would consider the question of delay, taking into account the facts and circumstances presented, and if satisfied, proceed to decide the appeal on merits in accordance with law. The Court explicitly stated that it did not wish to comment on the merits of the contentions raised by the parties. The writ petition was disposed of with this liberty, and there was no order as to costs.
Facts
The petitioner, M/s. Kuanar Jagannath, filed a writ petition before the Telangana High Court challenging an Order-in-Original dated 23.10.2025, passed by the Superintendent of Central Tax (Respondent No. 2) under Section 74(9) of the CGST Act, 2017, for the tax period October 2018 to March 2020. The petitioner sought a direction to the appellate authority (Respondent No. 5) to receive and entertain their statutory appeal despite the expiry of the prescribed period under Section 107 of the CGST Act, 2017. The petitioner also sought a stay on coercive recovery proceedings pursuant to the Order-in-Original and consequential Form GST DRC-07. The petitioner cited ill-health of their wife as the reason for the delay in filing the appeal.
Key Issues
1. Whether the Petitioner should be granted liberty to file a statutory appeal against the Order-in-Original dated 23.10.2025, notwithstanding the expiry of the period prescribed under Section 107 of the CGST Act, 2017? Petitioner's contention: The petitioner argued that due to the ill-health of their wife, they could not file the appeal within the stipulated time. They sought a direction for the appellate authority to consider the appeal sympathetically, acknowledging the potential delay. Revenue's contention: The learned Senior Standing Counsel for CBIC submitted that the petitioner had the liberty to prefer an appeal against the impugned order and that the appellate authority could consider all available grounds of law and fact.
Sections Cited
Section 107, Section 74(9)
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRlT PETITION NO: 25700 OF 2026 Between M/s. Kuanar Jagannath,s/o K. Jatadhari, Aged about 52 years D.No. 1-23-379, Plot No.l3,Bhudevi Nagar, Secunderabad, Hyderabad, Telangana - 500015 ...PETITIONER AND 1. Union of lndia, Ministry of Finance, Department of Revenue, Represented by its Secretary, North Block, New Delhi - 110001. 2. The Superintendent of Central Tax,Alwal Range, Malkajgiri GST Division, Medchal GST Commissionerate, H.No.8-2-77l3 and 4, Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad - 500 011. State of Telangana.
The Assistant Commissioner,Central Goods and Services Tax, Malkajgiri GST Division Old Bowenpally, Secunderabad - 500 01'
State of Telangana.
Nemani Shravan Kumar,aged about fVtajor, Occ. Charted Accountant (CA)M/s. Nemani Associates, Office at Flat No '108, SR Complex Opp.CCMB Professor Quarters, Habsiguda, Hyderabad,Telangana 500007. 5. The commissioner for central ta
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