Vijayasai Engineers And Developers Private Limited vs. The Superintendent Of Central Tax
Held
The Court held that the summary of the order in FORM GST DRC-07 was uploaded on 22.08.2024, and the appeal was filed on 21.12.2024. The Court found that the Order-in-Appeal dated 02.12.2025, which dismissed the appeal as time-barred without going into the merits, was passed without proper consideration of the facts. The Court noted that the petitioner had inadvertently failed to file a delay condonation application. Citing a previous order in similar circumstances, the Court decided to remand the matter to the appellate authority. The impugned Order-in-Appeal was set aside. The appellate authority was directed to hear the appeal afresh, and the petitioner was permitted to file a delay condonation application, which would be considered in accordance with the law. If the appellate authority was satisfied with the explanation for the delay, it was directed to proceed to decide the appeal on merits. The Recovery Notice was implicitly set aside as a consequence of remanding the appeal.
Facts
The petitioner, Vijayasai Engineers and Developers Private Limited, filed a writ petition challenging an Order-in-Appeal dated 02.12.2025 and a Recovery Notice dated 24.02.2026. The Order-in-Appeal, passed by the Additional Commissioner of Central Tax (Appeals), dismissed the petitioner's appeal against an Order-in-Original dated 03.08.2024 as time-barred. The petitioner contended that the summary of the Order-in-Original in FORM GST DRC-07 was uploaded on 22.08.2024, and their appeal was filed on 21.12.2024. They admitted to inadvertently failing to file a delay condonation application. The respondents did not dispute the upload date of the summary order.
Key Issues
1. Whether the Order-in-Appeal dated 02.12.2025, which dismissed the petitioner's appeal as time-barred without considering the merits, is void, arbitrary, illegal, and violative of Articles 14, 19(1)(g), and 265 of the Constitution of India, as argued by the petitioner. The petitioner argued that the delay in filing the appeal was due to the late uploading of the summary of the Order-in-Original and that the appellate authority should have considered a delay condonation application. The petitioner relied on a previous High Court order in similar circumstances (W.P.No.29221 of 2025) where a matter was remanded for fresh consideration. The respondents, through the learned Senior Standing Counsel for CBIC, did not dispute the upload date of the summary order and submitted that if the matter is remanded, the appellate authority would consider the issue of limitation and decide the appeal on merits if satisfied. 2. Whether the Recovery Notice dated 24.02.2026 is void, arbitrary, illegal, and violative of Articles 14, 19(1)(g), and 265 of the Constitution of India, as argued by the petitioner. The petitioner sought to set aside this notice.
Sections Cited
Section 107(4)
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY FIRST DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITI ON NO:2 3197 0F 2026 Between: Vijayasai Engineers and Deveropers private Limited, z-4-gr74, prot No 74, Road No 1l Omfal NgSar Colony, Hyderabad, Tetangana_sOb 079 Represent"O ny iir""tlr, Shivashetti venkatesh, s/o Shivashetti Anlaiirr, ngeJ ++ years Rl/o pr"i"J zZ, n")o no 3, Omkar Nagar Colony Bairamalguda, Hydera6ad_500079. AND .,...PET|T|ONER l The superintendent of centrar rax, Nagore GGST Division, ,rst Froor, Sai Balaji Arcade,2-3-908 prot no 183 and-'184,sy.No 92, co opeiative bJnx Colony Hyderabad-500068. 2. The Additionar commissioner of centrar rax (Appears-r) commissionerate,, Hyderabad 7th Floor, Kendriya Shulk Bhavan, Opp L. B Stadium, Basheerbagh Hyderabad_500004. 3. Union of lndia, I\,4inistry of Finance, Represented by its Secretary, North Block, New Dethi - 1 10 001 . .....RESPONDENTS Petition Under Arlicre 226 of the constitution of rndia praying that in the circumstances stated in
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