Kp Textiles And Garmets vs. The Superintendent Of Central Tax
Held
The Court did not delve into the merits of the contentions raised by the petitioner regarding the unsigned Show Cause Notice or the demand being beyond its scope. Instead, upon hearing the arguments, the Court granted liberty to the petitioner to prefer an appeal against the impugned Order-in-Original and Form GST DRC-07 within a period of two weeks. The petitioner was advised to file a delay condonation application, and the Court directed the appellate authority to consider the question of delay sympathetically, taking into account the facts and circumstances of the case. If satisfied with the explanation for the delay, the appellate authority was to proceed to decide the appeal on its merits in accordance with law. The writ petition was disposed of with this liberty, and no comments were made on the substantive issues raised.
Facts
The petitioner, M/s. K. P. Textiles and Garments, filed a writ petition before the Telangana High Court challenging a Show Cause Notice (SCN) dated 25.11.2024 and an Order-in-Original (OIO) dated 19.02.2025, along with Form GST DRC-07. The SCN and OIO were issued by the Superintendent of Central Tax, Ghansi Bazar Range, for the tax period April 2020 to March 2021. The petitioner's primary contentions were that the demand confirmed in the OIO was beyond the scope of the SCN and that the SCN itself was unsigned. The petition also sought a stay on the operation of the OIO.
Key Issues
1. Whether the demand confirmed in the Order-in-Original was beyond the scope of the Show Cause Notice, as argued by the petitioner. 2. Whether the Show Cause Notice was invalid and unenforceable in law for being unsigned, as contended by the petitioner. 3. Whether the Order-in-Original was arbitrary, illegal, without jurisdiction, contrary to the provisions of the CGST/TGST Acts, and violative of the principles of natural justice and constitutional provisions (Articles 14, 19(1)(g), and 265), as argued by the petitioner. The revenue, represented by the Superintendent of Central Tax and the Union of India, did not explicitly record arguments on the merits of the petitioner's contentions regarding the scope of the SCN or the unsigned SCN. However, they submitted that the petitioner was at liberty to prefer an appeal against the Order-in-Original.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRTIETH DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICESRI SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN wRtT PETITION NO: 24716 OF 2026 Between: M/s. K P Textiles and Garments 20-7-240116, Qazipura, Opp Morning Star School, Shahali Banda, Hyderabad, Telangana, 500065, Represented by its Proprietor, Yasmeen Banu, Aged about 47 years' W/o: Mohammed Hussain, Rlo 20-7-240117, Shahalibanda, Telangana, 500065 ...PETITIONER AND 'l . The Superintendent of Central Tax, Ghansi Bazar Range, Falaknuma Division 2nd Floor, H.no.10-3-301 to 303, Serene Heights, Humayan nagar, Masab Tank, Hyderabad-SOO 001. 2. Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-1 10 001. ...RESPONDENTS Petition under Article 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 writ, order, or direction more particularly one in the nature of a writ of Ir/andamus declaring that the impugned Show Cause Notice No. 30/2
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