Medi Point Medical And General Store vs. The State Of Telangana
Held
The High Court, with the consent of both parties, disposed of the writ petition by granting the petitioner liberty to prefer an appeal against the impugned order 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.
Facts
The petitioner, a wholesaler/retailer in medical and general items, challenged a demand for reversal of ITC on exempted supplies issued under Section 73 of the SGST/CGST Act, 2017. The petitioner contended that the proceedings and the order were initiated and concluded beyond the prescribed time limit, thus being barred by limitation.
Key Issues
Whether the demand proceedings and the order for reversal of ITC on exempted supplies, issued under Section 73 of the SGST/CGST Act, were barred by limitation.
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 Original Jurisdiction) WEDNESDAY, THE SECOND DAY OF SEPTEIVBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 28720 OF 2026 Between: Medi Point Medical and General Store,, 9-4-136/47lA, Beside Azan International School, Samta Colony, Tolichowki, Hyderabad-500008 Rep by its partner Mohd Nishad Uddin, S/o. Mohammed Nayeemuddin, R/o.H.No.9-'1 1-24llS1 , Rati Gally, Jamali Darwaza, Golconda, Hyderabad-500008 .PETITIONER AND 1. The State of Telangana,, Represented by its Principal Secretary, Revenue and Commercial Tax Department, Secretariat Buildings, Hyderabad-500022, Telangana State
The Assistant Commissiner (State Taxes), Office of the Assistant Commissioner l\,4ehdipatnam-1 Circle, Charminar Division HYDERABAD-500028, Telangana State ...RESPONDENTS Petition under Arlicle 226 of 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 more in the nature of Writ of Mandamus declaring the action o
The judgment continues below.
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