Ravi Kunchepu v. State Tax Officer (FAC)
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The ruling in brief
Ravi Kunchepu approached the Telangana High Court (WP 18708 of 2026, 18 June 2026) by writ against an order under Section 73 of the CGST Act, contending he became aware of it only when it appeared under “additional notices” on the GST portal. The issue was whether writ jurisdiction should substitute for the statutory appellate route. The court declined to entertain the writ where an appeal under Section 107 remained available, treating the dispute as one fit for the appellate hierarchy rather than exceptional writ interference. Petitioner was granted liberty to file the statutory appeal, with direction that the appellate authority consider condonation of delay, the mandatory pre-deposit, and decide on merits if sufficient cause was established. This preserves the primacy of Section 107 while accommodating portal-based service concerns through the condonation mechanism rather than bypassing appeal.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.107 — Appeals to the Appellate Authority.
- CGST S.73 — Determination of tax not paid or short paid (non-fraud cases).
Source documents
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