AI Structured Summary
Not yet generated for this judgment
Judgment
Heard Mr. Jillella Rajeswara Rao, learned counsel appearing for the petitioner, in virtual mode and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appearing for the respondents.
This writ petition is filed for the following relief:
"...to issue a Writ, order or direction more particularly in the nature of writ of Mandamus declaring the Order in Ref.No ZD3612251206841 and summary of the order in Form GST DRC-07, dated 31.12.2025, passed by the 1st respondent, for the period 2021-2022, as illegal, arbitrary, against the provisions of the GST Act and also against the principles of natural justice and consequently set aside the same and to pass such other order or orders as this Hon'ble Court may deem fit, just and proper in the circumstances of the case."
However, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned orders. He submits that some delay might have been occurred in preferring the appeal and therefore, the same may be directed to be considered sympathetically.
Learned Special Government Pleader for State Tax submits that the petitioner was at liberty to prefer an appeal against the impugned orders taking all the grounds as are available in law and on facts.
However, upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.
Accordingly, we grant liberty to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds in law and on facts in the memo of appeal as are available to it. Needless to say, the appellate authority would consider the question of delay taking into account the facts and circumstances of the case and if it is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law.
The Writ Petition is, accordingly, disposed of with the aforesaid liberty. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.