M/S Vignesh Infra Projects vs. The State Of Telangana
Facts
The petitioner, M/s Vignesh Infra Projects, filed a writ petition challenging an order dated 27.08.2024 passed by the Appellate Joint Commissioner (ST), Hyderabad Rural Division. This order rejected the petitioner's appeal, filed under Section 107 of the Central Goods and Services Tax Act, 2017, on the sole ground of delay. The Assessment Order was passed and uploaded on 30.12.2023. The petitioner became aware of this order on the same day but filed their appeal on 16.04.2024. The appeal was filed beyond the prescribed three-month period, with a request for condonation of delay.
Held
The Court held that the petitioner's contention had substance. A comparative reading of item No. 17 of Form GST APL-01 and the Appellate Order revealed that the Appellate Authority failed to provide any discussion or reasoning as to why the reasons for delay assigned by the petitioner were not found suitable. This omission amounted to a failure to adhere to principles of natural justice. Consequently, the impugned Appellate Order dated 27.08.2024 was set aside. The matter was remitted back to the Appellate Authority for a fresh hearing on the condonation of delay. The petitioner was directed to appear before the Appellate Authority on 17.12.2024, and the Appellate Authority was instructed to pass a fresh order in accordance with the law after rehearing the petitioner on the delay condonation aspect. The Court explicitly stated that it was not expressing any opinion on the merits of the case.
Key Issues
1. Whether the Appellate Authority failed to provide adequate reasoning for rejecting the petitioner's appeal on grounds of delay, thereby violating principles of natural justice and the provisions of Section 107 of the CGST Act, 2017? The petitioner argued that the Appellate Authority did not discuss the reasons for delay provided by the petitioner in Form GST APL-01, specifically in item No. 17. They contended that the impugned order lacked any discussion on why these reasons were not found justifiable, making the order arbitrary and a violation of natural justice. The petitioner relied on the format of Form GST APL-01, which requires reasons for delay to be provided. The respondents, represented by the Special Government Pleader, supported the impugned order.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) THUR AY, THE FIFTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HQNOURABLE DR. JUSTICE G.RADHA RANI TITION NO: 34223 0F 2024 [ 3430 ] ...PETITIONER WRIT PE Between: lV/s Vignesh lnfra proiects. ,Rep by. its^Managing partner Sathish Kumar S R, 5,J?,, ir: 5, Gurramsuda, Naoergur, sarooiriJg'ai, irngrr"Ci"ty. i;h;s;r;l AND 1 The State of Telanqana. Represented by its principal Secretary, Commercial Taxes, Secreta riat,-Hyd erabad The Commtssioner of the Commercial Taxes Department, Telangana State, C.T Complex, Nampally, UyOeraOaO-SOO ijOI . "'-' " ""
The Appellate Joint Commissiolgl$-!), Hyderabad Rurat Division, CT Complex, Nampally, Hyderabad-50bOO'i.'
The State Tax Officer. Saroornagar-lll Circle, Exhibition Gate Road, Nampally, Hyderabad-50000.1 The Assistant commissioner of state tax, saroomagar-rI circre, Exhibition Gate Road ,Nampally, Hyderabad_500ooj -- -" .."-' ' ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased
The judgment continues below.
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