M/S.Magic Wings vs. The Superindent Central Tax
Held
The Court, upon the petitioner's request, granted liberty to prefer an appeal against the impugned order within two weeks, along with a statutory pre-deposit and a delay condonation application. The appellate authority was directed to consider the delay sympathetically and decide the appeal on its merits.
Facts
The petitioner, M/s. Magic Wings, challenged an Order-in-Original dated 24.01.2025, issued under Section 73 of the CGST Act, 2017, for the tax period 2020-21. The petitioner contended that the order was passed without providing an opportunity for a personal hearing, violating principles of natural justice.
Key Issues
The key legal issue was whether the Order-in-Original was validly passed without affording the petitioner an opportunity of personal hearing, thereby violating principles of natural justice.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
[ 34EE I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAO (Special Original Jurisdiction) iUESDAY, THE FOURTEENTH DAY oF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARES}I KUMAR SINGH AND tnE uoruounABLE sRrJUsrcE G WRIT PETITION NO: 22150 OF 2026 Between: N U[JD T ItilO II M/s.lilagic Wings, 1-8-715, Shop No.4, Alekya Residency, Nallakunta, lJi""j?l"o - 500 044. Rep. by its Proprietrix, lVrs.A]shwarva Joshi, Ased ...PETITIONER AND 1. The Superindent Central Tax, Ramnagar GST Range, 2nd Floor, 3-4-11812, NR, Ramanthapur, Hyderabad - 500 0'13, Telangana State. 2, The Union of lndia, Rep. by its Secretary, Department of Revenue, Ministry of . Finance, New Delhi. ...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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1"t Respondent in issuing the Order-in-Original dated 2410112025 for the tax periods 2020-21 under the IGST/ CGST / SGST Acts.20'17, without following the due process of law as arbitrary, contrary to law
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.