M/S.Win Creatives INDIA (P) Limited vs. Union Of INDIA
Held
The High Court, without delving into the merits of the case, 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 appellate authority was directed to consider the delay sympathetically and decide the appeal on merits in accordance with law.
Facts
M/s.Win Creatives India (P) Limited challenged an Order-in-Original dated 17.12.2024, imposing tax and penalty under Sections 74 and 122 of the CGST Act, 2017, for AY 2017-18. The petitioner contended that the order was passed ex-parte due to their Chartered Accountant's ill-health, preventing them from filing a reply to the show cause notices.
Key Issues
The key issue was the challenge to an ex-parte Order-in-Original passed under the CGST Act, 2017, and the petitioner's subsequent request for liberty to pursue an appeal, citing reasons for non-compliance.
Sections Cited
Section 74, Section 122
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 TWENTY SECOND DAY OF JUNE 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: 't8918 OF 2026 Between: '1 . M/s.Win Creatives India (P) Limited, Rep. by its Director Sri Rajive Dhavan Flat No.502, 5th Floor, H.No.B-2-269lH/13, Plot No.13, Cyber Heights, Road No.2, Banjara Hills, Hyderabad -500034 ...PETITIONER AND 1 Unron of lndia, Rep. by the Secretary (Revenue), Ministry of Finance, North Block, New Delhi - 1'10 001.
The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Department of Revenue, Ministry of Finance, North Block, New Delhi - 1 10 001 The Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhavan, L.B. Stadium, Basheerbagh, Hyderabad - 500 004.
The Deputy/Assistant Commissioner of Central Tax, Banjara Hills Division, Hyd. GST Commissionerate, 3rd Floor, Amiso Plaza, Near Century Hospital, Rd. No.12, Banjara Hills, Hyderabad - 500 034.
The Superintendent of Central Tax, Jubilee Hills-ll Range, Banjara Hills Division, 1s
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