M/S. Sun Infratech vs. The Union Of INDIA
Original PDF →Facts
The petitioner, M/s. Sun Infratech, sought an extension of time to file an appeal before the Appellate Authority against an adjudication order dated August 21, 2024, passed by the State Tax Officer (3rd Respondent) under Section 73 of the GGST/SGST Acts, 2017. The adjudication order pertained to the tax period 2019-20. The petitioner had already paid 100% of the pre-deposit amount. The application was filed before the High Court for the State of Telangana in Review I.A. No. 2 of 2025 in Writ Petition No. 30945 of 2024, seeking to extend the time for filing the appeal by a further period of two weeks. The respondents included the Union of India, the State of Telangana, the State Tax Officer, the Goods and Service Tax Council, and the Central Board of Indirect Taxes and Customs.
Held
The High Court disposed of the application without expressing any opinion on the merits of the case. The Court directed that if the petitioner has already deposited the pre-deposit amount and files the appeal within fifteen days from the date of the order (July 16, 2025), the Appellate Authority shall decide the appeal on its merits and shall not dismiss it solely on the ground of delay. The Court's decision was based on the petitioner's submission of having paid the pre-deposit and the State Tax Officer's lack of objection. The core principle established is that procedural delays in filing appeals, when the statutory pre-deposit is made and no objection is raised by the revenue, should not automatically lead to the dismissal of an appeal, allowing for a decision on the substantive merits.
Key Issues
1. Whether the petitioner should be granted an extension of time to file an appeal before the Appellate Authority against the adjudication order dated August 21, 2024, passed under Section 73 of the GGST/SGST Acts, 2017, for the tax period 2019-20, given that the 100% pre-deposit has been made. Petitioner's Contention: The petitioner argued that they have paid the requisite 100% pre-deposit amount and therefore should be permitted to file the appeal within the stipulated time. They requested that the Appellate Authority be directed to decide the appeal on its merits. Revenue/State's Contention: The Special Government Pleader for State Tax stated that they had no objection to the petitioner's prayer.
Sections Cited
Section 73
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Before: AND
Sri Kailash Nath p.S.S., .learned counsel for the petitioner ; Sri B.Mukherjee, learned counser representing Sri Gadi praveen Kumar, Learned Deputy soricitor Generar, Sri swaroop oorifla, rearned speciar Government Pleader for State Tax and sri Dominic Fernandes, rearned Senior Standing Counsel for CBIC, for the respondents respectively. Learned counser for the petitioner submits that the petitioner, as of now, has paid requisite 10o/o ol pre-deposit amount and therefore, he may be permitted to file the appear within the stipurated time and in that event, the appellate authority may decide it on merits. Learned speciar Government preader for State Tax has no objection to this innocuous prayer. Accordingly, this Apprication is disposed of without expressing any opinion on the merits. lf the petitioner has already deposited the pre-deposit amount and files the appear within fifteen days from today, the appeflate authority shall decide the appeal on merits and shall not dismiss it on the ground of delay. L. VIJAYA LAXM] TANT REGISTRAR IS //// SECTION OFFICER 1 The Secretary, Union of lndia, Ministrv of Financa North Block, New Delhi - 1 10001 . \ partment of Revenue, To Z Ilp^ll'l_"p:l Secretary to the Government, Revenue (CT) Department, rerangana Secretariat, State ofTelangana at Hyderabad. Tetdngana.
5 5 The State Tax Officer (ST), Jubilee Hills-lV Circle, Panjagutta Division, lV Floor, EV Block, Mayur Kushal Complex, beside Chermas, Abids, Hyderabad, Telangana. The Secretary, Goods and Service Tax Council, GST Council, Secretariat, sth Floor, Tower-ll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-1 10 001 . The Chairman, Central Board of lndirect Taxes and Customs, Ministry of Finance, Depa(ment of Revenue, North Block, Central Secretariat, New Delhi-1 10 001. One CC to SRI KAILASH NATH P.S.S., Advocate [OPUCI One CC to SRI GADI PRAVEEN KUMAR Dy. SOLICITOR GEN. OF INDIA, Advocate [OPUC] Two CCs to SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX, [OPUC] One CC to SRI DOMINIC FERNANDES, SENIOR STANDING COUNSEL FOR CBrC, (OPUC) Two CD Copies 4. 10 SA PVL 6 7 o I V
HIGH COURT DATED:1610712025 ORDER l.A.No.3 ot 2025 IN Review l.A.No.2 of 2025 ln WP.No.30945 of 2024 APPLICATION IS DISPOSED OF. , rAt of- c-tL \, s' .\ 21 [uE zffi lt = -ti a5si)arc 1 1\ 7
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.