Pathan Amzath Khan vs. Assistant Commissioner Of Central Tax
Held
The Court granted the petitioner liberty to prefer an appeal against the Order-in-Original 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 decide the appeal on merits. Coercive steps against the petitioner were stayed for the two-week period allowed for filing the appeal.
Facts
The petitioner challenged an Order-in-Original and a subsequent arrear notice issued under the CGST/TGST Act, 2017, alleging they were void, arbitrary, and illegal. The petitioner became aware of these proceedings through a garnishee/recovery communication issued to a third party.
Key Issues
The key issue was the legality and validity of the Order-in-Original and arrear notice, and whether the petitioner should be allowed to challenge them through a writ petition or directed to an alternative remedy.
AI-generated summary — verify with the full judgment below
[ 3488 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRD DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 28883 OF 2026 Between: Pathan Amzath Khan,, S/o Ekbal Khan, Aged about 45 years, Occ: Business 'l-2312, Seethaipally, Gandhari, Kamareddy District, Telangana - 503 122 ... Petitioner AND 1. Assistant Commissioner of Central Tax,, Karimnagar GST Division, Medchal Commissionerate, H.No. 8-7 -2961 1, Hanuman Nagar, Karimnagar, Telangana -505 001
Superintendent of Central Tax,, Kamareddy Range, Karimnagar GST Division, Karimnagar, Telangana - 505 001
Union of lndia,, Ministry of Finance, Department of Revenue, Represented by its Secretary, North Block, New Delhi - 1'10 001
State of Telangana,, Represented by the Commissioner of State Tax, C.T. Complex, M.J. Road, Opposite Gandhi Bhavan. Nampally, Hyderabad, Telangana - 500001 .
The Assistant Commissioner (ST),, Kamareddy Circle, Nizamabad Division, H.No.5-5-273, Vivekananda Colony, Kamareddy, Telangana -5031 11 ...Respondents Petition under
The judgment continues below.
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