High Court of Telangana15 June 2026

K. Malaxmi Infra Ventures (India) (P.) Ltd. v. Appellate Joint Commissioner of State Tax

For assesseeRemanded

WRIT PETITION NO. 17241 OF 2026

The ruling in brief

Where petitioner filed appeal against order-in-original with delay and omitted to disclose pending rectification application due to Chartered Accountant error, omission deprived petitioner of a material ground for delay condonation, thus order dismissing appeal as time-barred was to be set aside and matter was to be remitted to appellate authority for fresh consideration of condonation application and if satisfaction, decide appeal on merits

Provisions considered

Section 107, read with section 161, of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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K. Malaxmi Infra Ventures (India) (P.) Ltd. v. Appellate Joint Commissioner of State Tax

The ruling in brief

Provisions considered

K. Malaxmi Infra Ventures (India) (P.) Ltd. v. Appellate Joint Commissioner of State Tax

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis