M/S. Sunshine Infraa vs. Union Of INDIA
Held
The Court did not delve into the merits of the contentions raised by the parties. Instead, it granted liberty to the petitioner to prefer an appeal against the impugned Order-in-Original within a period of two weeks. This liberty was granted with the condition that the petitioner must file the appeal along with a statutory pre-deposit and a delay condonation application. The Court directed that the petitioner could raise all grounds of law and facts in the memo of appeal. It was further clarified 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 its merits in accordance with the law. The writ petition was disposed of with this liberty, and there was no order as to costs.
Facts
The petitioner, M/s. Sunshine Infraa, filed a writ petition before the Telangana High Court challenging an Order-in-Original No. 17412025-26-Adjn (JC)-GST dated 17.02.2026, passed by Respondent No. 3, the Joint Commissioner of Central Tax, and the consequential Summary of Order in FORM GST DRC-07 dated 17.02.2026. The petitioner sought to quash these orders. The respondents included the Union of India, the Principal Commissioner of Central Tax, the Joint Commissioner of Central Tax, and the Assistant Commissioner of State Tax. The petitioner also filed an interim application seeking suspension of the impugned orders pending disposal of the writ petition.
Key Issues
1. Whether the petitioner should be granted liberty to prefer an appeal against the impugned Order-in-Original dated 17.02.2026, considering potential delay in approaching the appellate authority? The petitioner argued that they should be granted liberty to file an appeal against the impugned order. They submitted that there might have been some delay in approaching the appellate authority and requested that their appeal be considered sympathetically. The petitioner relied on the general right to appeal available under the law. The respondents, represented by the learned Senior Standing Counsel for CBIC, submitted that the petitioner was free to prefer an appeal against the order-in-original and DRC-07, taking all available grounds of law and facts before the appellate authority for the subject tax period.
Sections Cited
None explicitly discussed or named in the provided text, beyond the general reference to appeal provisions.
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE SEVENTEENTH 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 PETITION NO: 22656 OF 2026 Between: M/s. Sunshine Infraa, Office. 16-2-741|Cl416 3rd Floor, ltrloosarambagh X Road, Saleem Nagar, Malakpet, Hyderabad, Telangana - 500036. Rep.by lts Proprietor Shri Kolapalli Praveen Kumar. .....PETITIONER AND 1. Union Of lndia, Represented by its Secretary, Ministry of Finance, North Block, New Delhi - 1 10 00'1 .
The Principal Commissioner of Central Tax, Ranga Reddy GST Commissionerate, GST Bhavan, H. No. 1-98/7/43, VIP Hills, Jaihind Enclave, Madhapur, Hyderabad-500 0B'1 .
The Joint Commissioner of Central Tax, Ranga Reddy GST Commissionerate, GST Bhavan, H.No.1-98/7/43, VIP Hills, Jaihind Enclave, lt4adhapur, Hyderabad-500 08'1 .
The Assistant Commissioner of State Tax, Charminar Division, At. Nampally, Hyderabad. .....RESPONDENTS Petition Under Ariicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the Hi
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