M/s. Rajeswara Reddy Avula v. The Union of India
Court: High Court for State of Telangana
Bench: SUJOY PAUL,G.RADHA RANI
Judgment date:
Case summary
High Court for State of Telangana judgment dated 2024-12-30. M/s. Rajeswara Reddy Avula v. The Union of India. Read the judgment and case details on LawSphereX.
Judgment text
[ 3430 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRTIETH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL THE HONOURABLE DR. JUSTICE G,RADHA RANI WRlT PETITION NO: 36627 OF 2024 Between: M/s. Rajeswara Reddy Avula, Apgate-204, My Jewel Home, Madinaguda, Hyderabdd, Telangana - 500049, Rep. by its Proprietor, Rajeswara Reddy Avula. ... PETITIONER AND 1. The Union of lndia, Through Secretary, Ministry of Finance, Department of '1 Revenue, North Block, New Delhi - 10001. 2. The State of Telangana, Rep. by the Principal Secretary to the Government, Revenue (CT) Department, Telangana Secretariat, Hyderabad, Telangana. 3. The Assistant Commissioner (GST), Charminar DC Office, I Floor, Gagan Vihar Building, M. J. Road, Nampally, Hyderabad, Telangana -500001 . 4. The Goods and Service Tax Council, Rep.
by its Secretary, GST Council' Secretariat, 5th Floor, Tower-ll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-1'10 001 . 5. The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, . Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi-110 001. ... RESPONDENTS Petition under Article 226 oI the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS. - i. that the impugned liotification Nos. 09/2023-Central Tax, dated 31-03-2023 and 5612023, Central Tax, daled 28-12-2023, issued by the First and Fifth Respondents, and the impugned G. O. Ms. Nos. 118, Revenue (CT-ll) Department, dated 25-08-2023 and 170, Revenue (CT-ll) Department' dated 30-12-2023, issued by the Second Respondent, under S.
168-4 of the CGST Act, 2017, extending the period of Limitation prescribed u/S. 73(10) of the . GST Act, 2017, for the Financiar year 2019-20 are urtr,vires section 16g-4 of the CGST Act, 2017 , same, ii. Declaring that the impugned Order, vide DIN nGST/36AFOpA72OOB1Z2'2O, dated 31_OB_2O24, passed by the Third Respondent, u/S. 73 of the CGSTiSGST Acts, 2O17, for the F. y. 2019_20, which was passed on the basis of the above provisions under chiarenge, and further not containing erectronicary generated DrN, not containing signature/digitar signature, without considering the Wriften Objections/Reply to Show Cause Notice admittedry fired' as barred by rimitation, viorative of th€: principres of naturar justice, arbitrary, invarid and deemed to never have been issued and not an order in the eye of raw' perverse, arbitrary, capricious, unjustified and even on merits unsustainable and illegal and consequenfly set aside the same.
IA NO: 10F m24 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to grant stay of all further proceedings, including recovery of tax, pursuant to the impugned Order, vide DtN. GST/36AFOPA72OOB1Z2]2O, dated 3110812024, passed by the Third Respondent, u/S. 73 of the CGST/SGST Acts, 2017,fior the F. y. 2O1g_20. Counsel for the petitioner : SRI G. NARENDRA CHETTY Counsel for the Respondent No. 1 : SRI MUKHERJEE, rep. , SRI GADI PRAVEEN KUMNN, DY. SO. GEN Counsel for the Respondent No. 2to3 : SRI SWAROOP OORILLA, SPL. SC FOR STATE TAX Respondenr No. 4&5;SRl DoMtNtC FERNANDES, 3Br,J*,forrhe Sr. SC FOR The Gourt made the following: ORDER l THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HON,BLE DT. JUSTICE G. RADIIA RANI WRIT PETITION No. 36627 of 2024 ORDER (per Hon'ble SP,J) Sri G. Narendra Chetty, learned counsel for the petitioner, Sri Gadi Praveen Sri B.
Mukherjee, learned counsel representing for Kumar, learned Deputy Solicitor General of India, respondent No. 1, Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent Nos. 2 & 3 and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent Nos'4 and 5 2 With the consent finallY heard. 3. The impugned order dated 31. 08. 2024 passed under Section 73 of the Telangana Goods and Services Tax Act and Central Goods and Services Tax Act, 2O 17 is subject matter of challenge in this writ i I I petition. The only ground raised by learned counsel for the petitioner I is based on [he lrnding given in the operative portion of t]re impugned i r. hus: order. The finding reads \ I had "However, the ta-x payer M/s. A. Rajeswara Reddy hled reply or u'rittcn objections but not attended any send p.. "orrai hearing as per 2 adjournments which . proposed in the ihrough common portal. Therefore, the tax show cause notrce is conhrmed as under. " z 4.
By taking this Court to the aforesaid hnding' learned counsel for the petitioner submits that admittedly, the petitioner's reply to the show li I cause notice was received by the Proper Ofhcer' However' the Proper oflicerdidnotconsideritonthegroundthatthepetitionerdidnotattend personal hearings despite giving two adjournments Euen assuming this to be correct that the petitioner did not attend such personal hearings' the Proper Offrcer was under an obligation to considerr the reply to the show cause notice. It is prayed that for this reason alone, the impugned order may be set aside by reserving tiberty to the rcsprondents to pass a fresh order in accordance with law. 5. The other sided has no objection. 3i 08 2O24 is 6. Considering the aforesaid, the impugned order dated set aside. The Proper Offrcer shall rehear the petition(rr and pass a fresh order, in accordarce with law, expeditiously of without 7.
Accordingiy, this Writ Petition stands disposed No costs' expressing any opinion on the merits o[ the case pcnding, shall a Iso stand closed' Interlocutory applications, if any SD/. K. SREE RAMA MU RTHY ASSI GISTRAR I //TRUE COPY// To, OFFICER 1 Depa rtme nt or Reven ue, I3i^tB",i:ii t#'B:lff :i U nion or r nd ia, iubr,:e' 2 lif J'Jff;? 1'"? i:"8#:". ':S,. "",:Hi:ffJl,. Ir""::TS j:Jl,epartment,state 3 jru?? TH:JS:f;,:[? ff Jll"l8i',", ];litgj]Tf ? "? #ffi ;iil,,i,ia3,,*, 4. . 'Bfl f,:Bl",""Iil,. ,,##F;,'. :U:ffi i'}ii,',#,fln,:S8ff x,;;i,,. ,fJ8. ,'. ,X, 5. The Chairman, Central Board of lndirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, N-ew Delhi-110 001. 6. One CC to SRI G. NARENDRA CHETTY, Advocate. TOPUCI 7. One CC to SRI GADI PRAVEEN KUMAR. (Deoutv Solicitor General of lndia). High Court for the State of Tetangana at ftlOeiaUaO. tOpUCI 8. One CC to SRI SWAROOP OORILLA, SPL. G. P for State Tax. tOpUCI 9.
One CC to SRI DOMINIC FERNANDES, Senior Standing Counsel for CBIC. loPUcI 10. Two CD Copies. BSK BS HIGH COURT DATED:3011212024 ORDER WP. No. 36627 ot 2024 . // ,tz/,,/26 DISPOSING OF THE WRIT PETITION WITHOUT COSTS
Source: High Court for State of Telangana. Dataset: Dattam Labs. CC BY 4.0. Text extracted automatically; compare with the source PDF for layout and accuracy.