M/S. Sv Computers vs. The Superintendent Of Central Tax
Held
The High Court granted the petitioner liberty to prefer an appeal against the order-in-original within two weeks, along with the statutory pre-deposit and a delay condonation application. The Court directed that no coercive steps be taken against the petitioner during this two-week period.
Facts
The petitioner challenged a recovery notice and an adjudication order levying tax, interest, and penalty under Section 73 of the GST Act, alleging that they became aware of the liability only upon receiving the recovery notice. They contended that the orders were illegal, arbitrary, and violated principles of natural justice.
Key Issues
The key legal issue was the legality and validity of the recovery notice and adjudication order levying tax, interest, and penalty under Section 73 of the GST Act, particularly concerning alleged violations of natural justice and jurisdiction.
Sections Cited
Section 73
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 NINTH 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: 21552 OF 2026 Between: M/s. SV Computers, 1-7-255 to 263, 275 to 280, Shop No.28, Ground floor, Chennai Trade Centre, Park Lane, Secunderabad, Hyderabad - 500001 Telangana Rep. by its Partner, Sri. Sunil kumar malpani. S/o. Kanhaya lal malpani, Aged about 47 Years. ...PETITIONER AND 1. The Superintendent of Central Tax, Begumpet Range-lll, 3rd floor, 3A-3B, Plot No. 1-8-382, Queens Plaza, SP Road, Secunderabad - 500003. 2. The Assistant Commissioner, Begumpet GST Division, 3rd floor,3A-3B, Plot No. 1-8-382, Queens Plaza, SP Road, Secunderabad - 500003. 3. Union of lndia, Represented by its Secretary, Ministry of Finance, Department of Revenue, New Delhi - i 10001 . ...RESPCtiDENTS 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 an appropriate Writ, Order or direction preferably a
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