M/S. Sri Vasista Homes And Infra LLP vs. Additional Commissioner (Appeals-I)
Held
The High Court held that the delay in uploading the summary of the order in Form GST DRC-07 caused a delay in the petitioner's ability to file the appeal. Therefore, the matter should be remitted to the appellate authority to decide the appeal on merits.
Facts
The petitioner's appeal against an adjudication order was dismissed by the appellate authority for being filed beyond the prescribed limitation period. The petitioner contended that the delay was due to a bona fide belief that the appeal could only be filed upon uploading of the Form GST DRC-07, which was uploaded with a delay.
Key Issues
Whether the delay in uploading the Form GST DRC-07 impacts the commencement of the limitation period for filing an appeal. Whether the appellate authority should consider the appeal on merits despite the delay in filing.
Sections Cited
Section 107, Rule 108
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) TUESDAY, THE FOURTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO:21328 OF 2026 [ 34881 .. Petitioner Between: AND M/s. Sri Vasista Homes and lnfra LLP, (previously known as M/s. Sri Vasista Constructions) rep. by its Manager, Mr. R. Surendranath Reddy, Son of Sri R. Nageswara Reddy, aged about 38 years, 501, 8-2-3501312, Sri Vasista Apurva, Road No.3, Banjara Hills, Hyderabad-500 034. 1. Additional Commissioner (Appeals-l), 7th Floor, Kendriya Shulk Bhavan, Opp. L.B. Stadium Basheerbagh, Hyderabad-500 004. 2. Assistant Commissioner of Central Tax, Ameerpet Division, Srinagar Colony, Hyderabad-500 073. 3 _Unlon of lndia, rep. by its secretary, Ministry of Finance, Jeevan Deep Building, 3rd Floor, Sansad Marg, New Delhi-110 001. 4 central Board of rndirect raxes and customs, GST poricy wing, Government of lndia, Ministry of Finance, New Delhi, rep. by its Commission6i lGSt;.
State of Tetangana, rep. by irs Chief Secretary, and Special Chief Secretary to Government (FAC), St
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