Case Details: Padmaja Gas Agencies vs. Additional Commissioner Appeals (2025) 36 Centax 11 (Telangana)
Judiciary and Counsel Details
- Aparesh Kumar Singh, CJ. & G.M. Mohiuddin, J.
- Shri Kohir Bhaskar Reddy, for the Petitioner.
- Shri Dominic Fernandes, Learned Senior Standing Counsel for the Respondent.
Facts of the Case
The petitioner filed a writ petition challenging the rejection of its GST appeal as time-barred by 23 days. It was submitted that the appeal was physically filed after defects and delayed uploading of the DRC-07 summary on the GST portal, which caused bona fide confusion regarding the limitation period. The petitioner, an aged proprietor with medical issues, contended that the limitation should run from the communication of the order-in-original rather than the defective portal upload. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the appeal filing framework under Section 107 of CGST Act and Rule 108 of the CGST Rules permitted manual filing where the order summary on the portal was defective or delayed. The Court noted that strict adherence to the 23-day limitation was unjustified in view of the bona fide confusion and procedural defects in DRC-07. It directed that the limitation should be reckoned from the communication of the order-in-original and set aside the impugned appellate order, remanding the matter for fresh decision in accordance with law.
