M/S. Navya Nuchu vs. The Telangana State Appellate Authority For Advance Ruling (Goods And Services Tax)

Facts

The petitioner, M/s. Navya Nuchu, filed a writ petition challenging an order dated 20.02.2025 passed by the Telangana State Appellate Authority for Advance Ruling (First Respondent). This order rejected the petitioner's statutory appeal as time-barred, refusing to condone a delay of 22 days in filing. The petitioner had filed an application for advance ruling, and the competent authority passed an order on 09.02.2024. Aggrieved by this order, the petitioner filed the appeal. The petitioner contended that the delay was justifiable and within the condonable period, and the Appellate Authority should have taken a lenient view. The State Tax counsel submitted that the reasons for delay were not justifiable as the order was served via email, but fairly admitted the delay was only 22 days and within the condonable period.

Held

The Court held that the impugned order dated 20.02.2025 passed by the First Respondent, the Telangana State Appellate Authority for Advance Ruling, should be set aside. The Court reasoned that the delay in filing the appeal was only 22 days, which was admitted to be within the condonable period. Given that the advance ruling application was rejected and the appellate authority needed to decide the question on appeal, a lenient view was warranted. The Court directed the Appellate Authority to number the appeal and decide it on its merits in accordance with the law. The Court expressed its expectation that the Appellate Authority would endeavor to decide the appeal expeditiously, preferably within ninety days from the date of production of a copy of this order. No issue was expressly left undecided.

Key Issues

1. Whether the Telangana State Appellate Authority for Advance Ruling erred in rejecting the petitioner's appeal as time-barred by refusing to condone a delay of 22 days, despite the delay being within the condonable period and accompanied by justifiable reasons, under Section 100(1) of the Telangana Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner argued that the delay of 22 days was within the condonable period and that they had assigned justifiable reasons for this delay. They contended that the Appellate Authority should have adopted a lenient approach and condoned the delay, allowing the appeal to be decided on merits. Revenue's Contention: The Revenue, represented by the Special Government Pleader for State Tax, argued that the single ground raised by the petitioner for condonation of delay was not justifiable because the order of the original authority was served to the petitioner through email. However, the Revenue fairly submitted that the delay was only 22 days and was within the condonable period.