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 appeal to appellate authority, it has failed to take note of sub-section (4) thereof, which provides that the appellate authority, if satisfied that the appellant was prevented by sufficient cause from filing the appeal within a period of three months, in case of appeal by assessee, allow it to be presented within a further period of one month.

5. On hearing learned counsel for the parties and taking note of the above background, this Court is of the view that the appellate authority has committed error in not considering the application for condonation of delay made by the petitioner while rejecting the appeal as being filed beyond three months’

time prescribed under Section 107(4) of the Act.

6. Therefore, the impugned order dated 19.07.2025, is set aside. The matter is remitted to the appellate authority to pass a fresh order on the application for condonation of delay and if the delay is condoned, proceed to hear the appeal on merits.

7. The instant Writ Petition is, accordingly, disposed of. No costs.

As a sequel, miscellaneous petitions, pending if any, stand closed.

APARESH KUMAR SINGH, CJ G.M.MOHIUDDIN, J Date: 13.11.2025

LUR