Facts of the Case

This case arises out of Writ Petition No. 23100 of 2022 filed by Krishna Reddy Thanidhala before the High Court for the State of Telangana against the Union of India, the Commissioner of Central Tax (Ranga Reddy Commissionerate) and other GST authorities. In the main writ petition, the Court had earlier remitted the matter back to the departmental authorities, directing that the order dated 02.03.2022 be treated as a show cause notice, and had directed the petitioner to appear before the respondent authorities on 29.08.2023. The petitioner's counsel submitted that the certified copy of that order was uploaded on the High Court website only on 29.09.2023 and was received by him on 06.10.2023, well after the date fixed for appearance had passed. To address this, the petitioner filed I.A. No. 1 of 2023 seeking a two-week extension of time to appear before the departmental authority, and I.A. No. 2 of 2023 seeking to have the matter listed on mentioning. The applications came up before the Bench on 30.10.2023.

Issues Involved

  1. Whether the petitioner should be granted additional time to appear before the GST authorities in light of the delay in receiving the certified copy of the Court's earlier order.

Petitioner's Arguments

  • The certified copy of the order directing appearance on 29.08.2023 was uploaded on the High Court's website only on 29.09.2023 and was received by counsel on 06.10.2023.
  • Because of this delay, the petitioner could not comply with the original timeline and needed a fresh date to appear with a detailed response to the show cause notice.

Respondent's Arguments

  • The Deputy Solicitor General of India (for the Union of India) and the Standing Counsel for GST and Customs did not dispute the petitioner's explanation and consented to the request for extension.

Court Order / Findings

  • The Bench noted the petitioner's explanation regarding the delayed receipt of the certified copy and the consent of the Department's counsel.
  • The Court directed that the petitioner, in terms of its earlier order dated 10.08.2023, shall now appear before the concerned authorities on 14.11.2023 along with a detailed response to the show cause notice.
  • The authorities were directed to proceed thereafter in accordance with law and in terms of the Bench's order dated 10.08.2023.
  • Both interlocutory applications were disposed of on this basis; no view was expressed on the merits of the underlying tax dispute.

Important Clarification

This order does not decide any GST question on merits — it is purely a scheduling order extending the petitioner's time to respond to a show cause notice that a remand order had already put in motion. Taxpayers dealing with remanded matters should track the actual date a certified copy is uploaded on the High Court's website, since delays in upload (as happened here) can genuinely affect compliance timelines, and courts are generally willing to grant reasonable extensions when such delay is demonstrated.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — underlying assessment/show cause proceedings referred to in the remand order
  • Code of Civil Procedure, 1908, Section 151 — inherent powers invoked for the interlocutory applications for extension of time

Decision – In Favour of

The applications were disposed of by consent, extending the petitioner's time to appear before the GST authorities to 14.11.2023. This is a procedural order only — it does not amount to a decision in favour of either the petitioner or the Department on the merits of the GST dispute, which remains to be adjudicated by the departmental authority pursuant to the earlier remand.

Case Details

  • Court: High Court for the State of Telangana, Hyderabad (Special Original Jurisdiction)
  • Case Number: I.A. Nos. 1 & 2 of 2023 in Writ Petition No. 23100 of 2022
  • Coram: Justice P. Sam Koshy and Justice Laxmi Narayana Alishetty
  • Date of Order: 30.10.2023

Link to Download the Order

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