THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN Writ Petition No.34229 of 2025

Order

:

Heard Mr. K.P.Amarnath Reddy, learned counsel for the petitioner and Mr. K.Sai Akarsh, learned Assistant Government Pleader representing Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax for the respondents.

2. Petitioner’s appeal in Form GST APL-01, preferred on 17.12.2024, against the Order-in-Original received on 19.08.2024, along with the application for condonation of delay, has been rejected by respondent No.2- Appellate Joint Commissioner (ST), Hyderabad Rural Division, Hyderabad, by the impugned order dated 19.07.2025 (page 52), on the ground that it was filed beyond three months.

3. From the pleadings on record, not only the application for condonation of delay of three months, but also an acknowledgment of receipt of the said application within 30 days thereafter, is apparent from the screenshot of the GSTIN portal, as has been pointed out by learned counsel for the petitioner.

4. Though the appellate authority has quoted Section 107 of the Telangana Goods and Services Act, 2017 (for short ‘the Act’), which provides for app