GST Update

 Desk of CA. Praveen Sharma – 1005 Series (CAPS) 

TELANGANA HIGH COURT IN THE CASE OF Neha Sales Marketing

Learned counsel appeared for both the taxpayer and the department in a matter where an order passed against the taxpayer was challenged before the High Court.

The taxpayer submitted that an earlier writ petition was withdrawn with liberty to file a fresh one. It was argued that the delay in approaching the Court should be condoned, as the taxpayer became aware of the order only later.

The department opposed the petition on the ground of significant delay and relied on judicial precedent to argue that such delayed petitions should not be entertained.

During the hearing, the taxpayer requested permission to file an appeal before the appropriate authority along with an application for condonation of delay.

Considering the facts, the Court chose not to examine the case on merits and granted liberty to the taxpayer to approach the appellate authority within a specified time along with required formalities.

The Court clarified that all legal and factual grounds remain open, and the appellate authority may consider the delay sympathetically and decide the case accordingly.

LINK:CA. Praveen Sharma on Linkedin

Regards
CAPS