M/S. Establo Infra vs. The Assisstant Commissioner Of Central Tax
Held
The Court did not delve into the merits of the contentions raised by the parties. Instead, it granted liberty to the petitioner to prefer an appeal against the Order-in-Original within a period of two weeks from the date of the order. The petitioner was directed to file the appeal along with a statutory pre-deposit and a delay condonation application. The appellate authority was directed to consider the appeal sympathetically, taking into account the facts and circumstances, including the question of delay. During the period of two weeks for filing the appeal, no coercive steps were to be taken against the petitioner pursuant to the impugned garnishee notice. The writ petition was disposed of with liberty to the petitioner.
Facts
M/s. Establo Infra, a partnership firm, filed a writ petition before the Telangana High Court challenging an Order-in-Original No. 13212024-25-Adjn.(A.C.)-GST dated 20.01.2025, passed by the Assistant Commissioner of Central Tax. The petitioner also sought a direction to prevent coercive steps, including recovery of tax, penalty, interest, and late fee, pursuant to the impugned order and a consequent DRC-13 notice dated 02.02.2026. The petitioner sought to declare the order illegal, arbitrary, without jurisdiction, and in violation of natural justice and constitutional provisions.
Key Issues
1. Whether the Order-in-Original No. 13212024-25-Adjn.(A.C.)-GST dated 20.01.2025, passed by the Assistant Commissioner of Central Tax, is illegal, arbitrary, without jurisdiction, and violative of the principles of natural justice and Articles 14, 19(1)(g), and 265 of the Constitution of India? Petitioner's contention: The petitioner argued that the impugned order was passed without jurisdiction and in violation of natural justice. The petitioner sought to set aside the order and prevent coercive recovery actions. Revenue's contention: The revenue, through the learned Senior Standing Counsel for CBIC, submitted that the petitioner was at liberty to prefer an appeal against the order-in-original before the appellate authority, taking all available grounds of law and fact for the subject tax period.
Sections Cited
Section 73(9)
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE SEVENTH 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: 26057 OF 2026 Between: lVl/s. Establo lnfra, A partnership firm having its office at Flat No. 301, plot No. 273, SSH Pride, Road No. 78, Jubitee Hills, Hyderabad - 500033 represented by its Partner, Mr. Ramachandra Raju Vegesna S/o. Surapa Raju, Aged 62Years, F/o 4170'1 Rajapushpa regalia Kokapet, Hyderabad 500075. .....PETITIONER AND 1. The Assistant Commissioner of Central Tax, Gachibowli CGST Division, Ranga Reddy GST Commissronerate, 10-3-30 1-303, 4th Floor, Serene Heights, Humayan Nagar, I\rlasab Tank-500028, Hydera bad.
The Principal Commissioner of Central f ax,, Ranga Reddy GST Commissionerate, GST Bhavan, H. No.'1-98/7/43, VIP Hills, Jaihind Enclave, Madhapur, Hyderabad - 500081. 3. The Additional Commissioner of Central Tax, Hyderabad Audit-l Commissionerate, H.No.3-4-118i1 NR, 1st Floor, Elegant lr/ahnaja, Ramanthapur, Hyderabad - 500013. 4. The Union of lndia, represented by its Se
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