M/S Madhu Powertech Private Limited vs. The State Of Telangana

The Writ Petition has been preferred with the following prayer: "... to issue a Writ in the nature of Mandamus, directing the Respondents herein more particularly Respondent No.2 to permit the Petitioner to avail Appellate remedy under Section 107(l) olthe CGST Act on sympathetic ground, without being persuaded by the delay in challenging the order dated 26.04.2024 fot FY 2018-2019 and order dated 30.08.2024 for FY 2019-2020 in the interest of justice and pass such other and further orders as are just and necessary in the circumstances of the case."

Learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned orders. He submits that some delay might have been occurred in approaching the appellate authority and therefore, the appellate authority may be directed to consider the appeal sympathetically.

Learned Assistant Government Pleader for State Tax submits that the petitioner is at liberty to prefer an appeal against the impugned orders taking all the grounds as are.available to it in law and on facts before the appellate authority in respect ofthe subject tax period.

However, upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.

Therefore, we grant liberty to the petitioner to prel-er an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds of law and on facts in the memo of appeal as are available to it. Needless to say, the appellate authority would consider the question of delay taking into account the aforesaid facts and circumstances and if it is eaa J satisfied on the point of detay, proceed to decide the appeal on merits in accordance with law.

The writ petition is accordingly disposed of. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed' //TRUE GOPY// HUSSAIN ALI ASSrsrANr touo* sECTK OFFICER To 8. PSK. GJP 1 2 3 4 5 6 7 The Principal Secretary to Government Revenue Department, Secretariat Hyderabad, State of Telangana. The Appellate Joint Commissioner (ST), Hyderabad Rural, Telangana. The Assistant Commissioner, lda $andhi Nagar, presently Gajularamaram, Quthbullapur, Telangana. The State Tax fficer, lda Gandhi Nagar, presently Gajularamaram, Quthbullapur, Telangana One CC to SRI SHAIKH AHMED ALl, Advocate [OPUC] One CC to SRI K.SAI AKARSH, SC FOR STATE TAX IOPUC] Two CCs to GP FOR REVENUE, High Court for the State of Telangana, at Hyderabad. [OUT] Two CD Copies