ORDER:

Heard Mr. G.Pavan Kumar, learned counsel appearing for the petitioner and Mr. A.Rama Krishna Reddy, learned Standing Counsel appearing for the respondents.

2. Petitioner has laid challenge to the order-in-original dated 19.04.2024 and summary of the order in Form GST DRC-07 dated 19.04.2024 on the ground that it was passed without considering its reply dated 18.03.2024 and without verifying the records, in violation of principles of natural justice and the procedure prescribed under the Central Goods and Services Tax Act, 2017 (for short, “the CGST Act”). Petitioner immediately thereafter filed a rectification application on 17.05.2024, which has also been rejected by order dated 28.02.2026 also impugned in the writ petition.

3. However, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the rectification order and the order-in-original. He submits that some delay might have been occurred in approaching the appellate authority and therefore, it may be directed to consider the delay sympathetically.

4. Learned Standing Counsel for the respondents submits that the petitioner was at liberty to prefer an appeal against the rectification order and the order-in-original taking all the grounds as are available in law and on facts before the appellate authority in respect of the subject tax period.

6. However, upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.

7. We grant liberty to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds of law and facts in the memo of appeal as are available to it. Needless to say, the appellate authority would consider the question of delay taking into account the aforesaid facts and circumstances and if it is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law.

8. The Writ Petition is accordingly disposed of with the aforesaid liberty. There shall be no order as to costs.

Miscellaneous applications pending, if any, shall stand closed.