Medi Point Medical And General Store vs. The State Of Telangana
Held
The Court did not delve into the merits of the contentions raised by either party regarding the limitation period. Instead, the learned counsel for the petitioner sought liberty to prefer an appeal against the impugned order. The Court granted this liberty, directing the petitioner to file an appeal within two weeks, along with the statutory pre-deposit and a delay condonation application. The appellate authority was directed to consider the question of delay sympathetically, taking into account the facts and circumstances presented, and if satisfied with the explanation for the delay, to proceed to decide the appeal on its merits in accordance with the law. The writ petition was disposed of with these directions.
Facts
The petitioner, MediPoint Medical and General Store, represented by its partner, filed a writ petition before the Telangana High Court. The petition challenged proceedings initiated by the Assistant Commissioner (State Taxes) under Section 73 of the SGST/CGST Act, 2017. The impugned proceedings, including a show cause notice dated 21.02.2022, a summary in Form GST DRC-01 dated 01.06.2024, and an order dated 31.08.2024, pertained to the tax period April 2019 to March 2020. The petitioner alleged that these proceedings were initiated and concluded beyond the time limit prescribed by the Act, rendering them barred by limitation. The respondents are the State of Telangana and the Assistant Commissioner.
Key Issues
1. Whether the proceedings initiated and concluded by the Assistant Commissioner under Section 73 of the SGST/CGST Act, 2017, for the tax period April 2019 to March 2020, are barred by limitation? The petitioner argued that the impugned proceedings were initiated and concluded beyond the time limit prescribed under the Act, making them illegal and void. They contended that the action was arbitrary, illegal, and violative of constitutional provisions and principles of natural justice. The respondents, represented by the Special Government Pleader, argued that as per a notification extending the time limit, the cut-off date for passing an adjudication order for the tax period 2019-2020 was 31.08.2024. They asserted that the impugned order was passed on the same date, thus the challenge on grounds of limitation was not tenable. However, they conceded that the petitioner was at liberty to prefer an appeal.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) TUESDAY, THE FIRST DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX Taxes), Office of Charminar Division [ 3488 ] ...Petitioner the Assistant HYDERABAD- PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO:283820F 2026 Between: AND MediPointMedicalandGeneralstore,,9-4-1361471A'BesideAzan lnternational School, Samta Colony, Tolichowki, Hyderabad.500008 n"p UV its Partner Mohd Nishad Uddin, S/o N/lohammed Nayeemuddin' F/o.H.No.9-1 1- 247151 , Rati Gally, Jamali Darwaza, Golconda' Hyderabad - 500008
The State of Telangana,, Represented by its Principal Secretary' R9v-e^1ry^f Commercial Tax bepartment, Secretariat Buildings, Hyderabad-500022' Telangana State
The Assistant Commissiner Commissioner tr/ehdiPatnam-1 500028, Telangana State (State Circle, ...ResPondents Petition under Article 226 of the constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybepleased toissueanappropriatewritmoreinthenatureofWritofl/andamusdeclaringthe action on the part of the Respondents, more par
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