The ruling in brief
Where taxpayer filed writ challenging order under section 73 claiming knowledge only upon order's upload in 'additional notices' of portal, and statutory appeal under section 107 was available, writ jurisdiction was not exercised, liberty granted for appeal with delay condonation and pre- deposit, and appellate authority directed to consider condonation and decide merits if satisfied
Provisions considered
Section 107, read with section 73, of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017
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