M/S. Sri Gajanand Enterprises vs. The Superintendent Of Central Tax
Held
The High Court, without commenting on the merits, granted the petitioner liberty to prefer an appeal against the impugned orders within two weeks, along with a statutory pre-deposit and a delay condonation application. The appellate authority was directed to consider the delay sympathetically and then decide the appeal on its merits.
Facts
The petitioner challenged an Order-in-Original and a Summary Order in Form GST DRC-07 issued under Section 73 of the CGST/SGST Act, 2017, for the tax period 2021-22. The petitioner alleged that the orders were passed without considering their reply and supporting documents.
Key Issues
The key legal issue was whether the impugned orders, passed without allegedly considering the petitioner's reply and documents, were illegal and arbitrary, warranting their setting aside by the High Court.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originat Jurisdiction) THURSDAY, THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 29983 0F 2026 Between: AND 1 I\,4/s Sri Gajanand Enterprises, Rep. by its proprietor, Smt. Jyothi Linga,0/o. 1-5-312, Musheerabad, Hyderabad, Telangana - 500020. .,.PETITIONER The Superintendent of Central Tax, Bansilalpet Range, Secunderabad Division, Secunderabad GST Commissionerate, IV.G. Road, Secunderabad _ 500003. 2. The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, lvinistry of Frnance, Department of Revenue, North Block, central secretariat, New Delhi - 'l'10001 .
The Commissioner of Central Tax, Secunderabad GST Commissionerate, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad - 500004. 4. The Union of lndia, Represented by the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi - 1.10001. ...RESPONDENTS Petition under Arlicle 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith
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