Raja Foods v. The Assistant Commissioner (State Tax)
Case brief
What is this about?
Telangana HC writ disposal 12.02.2026; WP 4223/2026 Raia Foods; GST S.73 assessment orders challenged as unsigned; Rule 142(1A) CGST Rules 2017; Form GST DRC-01A not issued; orders only on 'additional notices tab' of GSTIN Portal; belated writ petition / limitation; knowledge in December 2025; Section 107(1) and 107(4) appeal with statutory pre-deposit and delay condonation application; writ remedy vs appellate remedy; garnishee notice dated 03.12.2025; no coercive steps; bank account de-freezing; IA under S.151 CrPC; AY 2017-18, 2018-19, 2020-21; Assistant Commissioner (State Tax) Malkajgiri-3; GlaxoSmithKline Kakinada LTU (2020) 19 SCC 681 on delay (cited by AGP, referred); no costs; miscellaneous applications closed.
What did the court decide?
Writ petition disposed: liberty to file appeal under S.107 within two weeks with statutory pre-deposit and a delay condonation application; appellate authority to consider the delay in accordance with law, factoring the pursuit of the writ remedy; no coercive steps pursuant to the garnishee notice dated 03.12.2025 during the two-week window; no order as to costs; pending miscellaneous/interim applications (incl. IA No.1 of 2026 for stay and de-freezing of bank account) stand closed.