Mahadev Hardware vs. The Superintendent Of Central Tax Uppal - I CGST Range

The instant writ petition has been preferred against the summary of the order in Form GST DRC-07 dated 05.05.2024 along with Order- In-Original dated 03.04.2024 passed under the provisions of the Central Goods and Services Tax Act, 20 I ? (for short, "the CGST Act") and the I I

Leamed counsel for the petitioner submits that the petitioner has hled rectification application against the order-in-original dated 03.04.2024 and during the pendency ol' the said application, the petitioner filed W.P.No.29593 of 2025. This Court while disposing of the said writ petition on l3.l 1.2025, directed respondent No. I therein to take a decision on the rectification application in accordance with law within a period of two weeks from the date of receipt of copy of the order and in the meantirne, the respondents would not proceed for recovery of the outstanding dues pursuant to Form GST DRC-13, dated 30 O'/ .2025 till a decision is taken on the rectification application Learned counsel further submits that the cut-off date for fiting of the rectiflcation application is 07.04.2025, but the same has been hled on 22.04.2025. He lurther submits that pursuant to the orders olthis Court W.P.No.29593 of 2025, respondent No. I passed order dated ln I t 25.1 | .2025 rejecting the rectification application on the ground of delay Learnecr counsel ror the petitioner submits that the order-in-originar was passed by respondent No. l, wherein the input tax credit availed by the petitioner fbr the period october, 20lg to March,2,rgwas disarowed

Learned Senior Standing Counsel tor CBIC submits that the petitioner is at liberty to preler an appeal against the impugned Order- In-Original taking all the grounds as are available in law and on lacts belore the appellate authority in respect olthe subject tax period.

At this stage, leamed counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned Order-In-Original. He submits that some delay might have been occurred in approaching the appellate authority and therefore, he may be directed to consider it sympathetically.

Upon hearing the leamed counsel for the parties and having regard to the aforesaid facts and circumstances, since the petitioner seeks liberty to prefer an appeal, we do not wish to make any comment on the merits of the contentions raised by the parties.

We grant liberty to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation \ ap\rCation. The petitioner may take all such grounds of law and facts in 4 the memo of appeal as are available to it. Needless to say, the appellate authority rvourd take into account the expranation ror deray, and ir is satisfied on the point ofdelay, proceed to decide the appeal on merits in accordancc with law. During the period of two weeks within which the petitioner has to file the appeal, no coercive steps be taken against the petitioner pursuant to the irnpugned garnishee notice. 8 The insranr Writ perition is disposed of with the aloresaid libertv 'lhere shall bc no order as to costs Miscellaneous applications, ilany pending, shall stand closed To, //II .A. JAYASREE ASSISTANT REGISTRAR SECTION OFFICER 2 I[:r,::o"r,""ndent of Centrat Tax Uppat _ I CGST Range,, Uppat CGST The Assistant Commissroner of Central Tax, Uppal CGST Division, Telangana 3 The commrssioner' centrar rax secunderabad commrssionerate. Terangana

The Joint Secretary, Union...l .|ryg, Department of Revenue Ministry of Finance North Btock, New Delhi_1.1000.1 5 The Branch Manager., Karur Vysya Bank Boduppar Branch, prot No 2. Govind Towers, East Hanuman ruagir,'opp_ i;;;i; Iempte Boduppat, Main Road Telaraana-39 6 One CC to SRt JAt KTSHAN SOLANK|, Advocate. tOpUCl ' ,3!'":i to SRI DoMlNlc FERNANDES, senior s I one cc ro sRr " ""r;:" -:^ :t D-enror standing counsel for c8lc , :; : r :f ::: il :i'i''il:il T fl ,.?',.#y, i3F',loJ, o u n u,.,, o' n d ia H is h BSK BS _l .,. l:t-