Telangana High Court permits delayed filing of GST appeals, granting two weeks for pre-deposit and condonation applications in several matters.
Four-Day Delay Not Fatal to GST Appeal: Telangana HC
The Telangana High Court, in a series of orders, allowed taxpayers to file delayed GST appeals against Section 73 assessment orders, holding that minor delays—such as four days—cannot defeat substantive justice.
In one case involving Ameena Solar Technologies, the Court granted two weeks to file the appeal along with a delay condonation application and statutory pre-deposit. It held that the department had failed to demonstrate prejudice due to the delay, emphasizing the need for liberal interpretation of timelines in tax appeals.
Similar relief was granted to SSL Industries, allowing it to raise legal grounds relating to Director Identification Number (DIN) and digital signature validity. The Court recognized technical barriers in the GST portal and permitted physical filing where online systems fail.
These rulings demonstrate judicial willingness to uphold taxpayer rights despite procedural lapses. Practitioners should promptly seek condonation where appeals are delayed, especially if technical or systemic issues contributed to the default.
