M/S. Sai Kumar Enterprises vs. The Superintendent Of Central Tax
Held
The Court granted liberty to the petitioner to prefer an appeal against the Order-in-Original dated 04.02.2025 within a period of two weeks. The petitioner was also permitted to file a delay condonation application. The Court directed that the appeal should be filed with the statutory pre-deposit. The appellate authority was instructed to consider the question of delay sympathetically, taking into account the facts and circumstances, and if satisfied regarding the delay, proceed to decide the appeal on its merits in accordance with law. The Court did not comment on the merits of the contentions raised by the parties. The writ petition was disposed of with these directions.
Facts
M/s. Sai Kumar Enterprises, represented by its proprietor, filed a writ petition before the Telangana High Court challenging an Order-in-Original dated 04.02.2025, passed by the Superintendent of Central Tax. The order pertains to the tax period July 2017 to March 2020. The petitioner alleged that the order was passed mechanically, without application of mind, and in violation of the principles of natural justice. The petitioner sought to set aside the said order. The respondents included various authorities from the Central Tax department and the State of Telangana, as well as the Union of India.
Key Issues
1. Whether the Order-in-Original dated 04.02.2025, passed by the Superintendent of Central Tax, is liable to be set aside on grounds of being arbitrary, without jurisdiction, contrary to the provisions of the CGST Act, 2017 and IGST Act, 2017, and in violation of the principles of natural justice and Article 14 of the Constitution of India? The petitioner argued that the impugned order was passed mechanically without application of mind and in violation of natural justice. The petitioner sought liberty to prefer an appeal against the order. The revenue, through the Senior Standing Counsel for CBIC, submitted that the petitioner was at liberty to prefer an appeal against the order-in-original and suggested that the delay in approaching the appellate authority might need to be considered sympathetically.
Sections Cited
CGST Act, 2017, IGST Act, 2017
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 TWENTIETH DAY OF JULY 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: 22846 OF 2026 Between: M/s. Sai Kumar Enterprises, Rep. by its Proprietor Mr. Nagaraju Chidurala, Aged about 50 Years, Having its place of business at 17-2-701131N2, NTR Nagar, Godavarikhani, Peddapally District, Telangana - 505 209. GSTIN. 36AtBPC05460227 ...PETITIONER AND 1. The Superintendent of Central Tax, Ramagundam GST Range, Mancherial GST Division, Office of the Superintendent of Central Tax, Central Excise and Service Tax, H.No.19-09-45, 1st and 2nd Floors, l\rlarkandeya Colony, Godavarikhani, Ramagundam Mandal, Peddapally District - 504293, Telangana.
The Assistant Commlssioner of Central Tax, Mancherial GST Division, Ward No. 1, Bypass Road, Mancherial - 504208, Telangana.
The Principal Commissioner of Central Tax, Medchal GST Commissionerate, Hyderabad, Telangana.
State of Telangana, Rep. by its Chief Secretary/Special Chief Secretary to Government (FAC), State Tax Department
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