Water Tech Engineers vs. The Joint Commissioner Of Central Tax
Held
The High Court dismissed the writ petition as withdrawn, granting the petitioner liberty to file an appeal against the impugned order. No costs were awarded.
Facts
The petitioner challenged an order under Section 161 of the GST Act, arising from an Order-in-Original, which demanded tax, interest under Section 50(1), and penalty under Section 122(2)(b) for five financial years (2018-19 to 2022-23). The challenge was based on grounds including lack of jurisdiction, natural justice violations, and improper bunching of assessments.
Key Issues
The key legal issues raised were the jurisdiction and authority of the impugned order, alleged violations of natural justice, improper bunching of SCNs and assessments for multiple years, and the lack of reasoning or evidence for the demand under Section 74.
Sections Cited
Section 161, Section 74(1), Section 50(1), Section 122(2)(b)
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRTY FIRST DAY OF AUGUST 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: 23178 OF 2026 Between: WATER TECH ENGINEERS, Rep. by its Partner Sri Bipin Deep Singh Saluja S/o Surender Singh Saluja 1 "t Floor, Saluja Arcade,l 80, Tarbund Secunderabad, 500009, Telangana ...PETITIONER AND 'l . The Joint Commissioner of Central Tax, O/o The Commissioner of Central Tax and Central Excise, Medchal Commissionerate, D. No. 1 1 -4-64918, Medchal GST Bhavan, Lakdikapool, Hyderabad-500004
The Assistant Commissioner / The Superintendent, Central Tax, Central Excise and Service Tax, Cantonment Range, H.No.8-2-77l3 and 4, Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad-50001 1
The Commissioner of Central Tax, Medchal CGST Commissionerate Review Section, Hyderabad-500004 Telangana 500004
The Commissioner State Tax, Telangana State, 1st Floor, CCT Complex, Nampally, Hyderabad
The Union of lndia, Rep. by its Secretary(Finance) CBIC, Ministry of Finance, North
The judgment continues below.
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