M/S.Qualitus Pharma Solutions vs. The Assistant Commissioner Of Central Tax
Held
The High Court declined to decide the matter on merits due to the delay. It granted the petitioner liberty to prefer an appeal with a delay condonation application within two weeks, directing the appellate authority to consider the delay sympathetically and then decide the case on merits.
Facts
The petitioner challenged an Order-in-Original (Form GST DRC-07) and Show Cause Notice (Form GST DRC-01) for the year 2018-19, alleging the order summary was unsigned and they were unaware of the proceedings until a garnishee notice was issued. The respondents opposed the writ petition on grounds of significant delay.
Key Issues
Whether the writ petition challenging an unsigned order summary and show cause notice should be entertained despite significant delay, and whether the petitioner should be allowed to pursue an alternative remedy of appeal.
Sections Cited
Section 73, Section 107(1), Section 107(4)
AI-generated summary — verify with the full judgment below
\ IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN wRlT PETITION No.28657 oF 2025 by its Mg.Partner Medchal Road, [ 3488 ] Sri P.B.R.Varma. lvledchal Mandal, Between: M/s.Qualitus Pharma Solutions, Rep Sy.No.491 and 492, Gowdavally MedchalMalkajgiri District, Telangana ..,PETITIONER AND 1. The Assistant Commissioner of Central Tax, Central Excise and Service Tax, Medchal GST Range, Medchal Division, Medchal GST Commissionerate, plot No.16 and 21 , 4th Floor, Aditya Towers, Near Check post, OId Bowenpally, Secunderabad-50001'1 .
The Superintendent of Central Tax, Central Excise and Service Tax, Medchal GST Range, IMedchal Division, Medchal GST Commissionerate, plot No.16 and 21 , 4lh Floor, Aditya Towers, Near Check Post, Old Bowenpally, Secunderabad- 500011
The Commissioner of Central Tax, Medchal GST Commissionerate, Telangana. ..,RESPONDENTS Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed lhere
The judgment continues below.
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