Summary: M/s S S Infra's request to overturn a tax decision was rejected because they waited too long to ask for it. The court agreed with the original tax demand.
The case was between M/s S S Infra, represented by Mr. Nampally Swamy, and several government bodies, including the Union of India and the State of Telangana. The main parties on the other side were the Central Tax authorities and Axis Bank.
M/s S S Infra disagreed with a decision from October 2023 by the Superintendent of Central Tax. This decision required them to pay tax, interest, and penalties for 2017-2020. The company argued it was unfairly punished because their supplier didn't pay the tax.
"The company has been blamed for the supplier's mistake," said Mr. G. Narendra Chetty, the lawyer for M/s S S Infra.
The company also argued against some parts of the Central Goods and Services Tax Act, 2017. They said these parts were unfair because they made them responsible for what their supplier did.
A big problem was the delay in filing the request. The court noted that M/s S S Infra only filed the request after receiving a notice from the tax authorities in September 2025. This notice demanded money from their bank account.
"The company has not explained why it waited more than two years," the court said.
The court, led by Chief Justice Apresh Kumar Singh and Justice G.M. Mohiuddin, decided not to consider the request because of the delay. They mentioned a Supreme Court decision, stressing that requests should not be accepted after the time limit for appeals has passed.
"The High Court cannot ignore the set time limits for addressing complaints," the judgment said.
The court dismissed the petition, keeping the original tax demand in place. This decision shows how important it is to act quickly in legal matters, especially in tax disputes.
