M/S. Divya Textile Industries vs. The Assistant Commissioner
Held
The High Court held that the order-in-original was passed and uploaded after the prescribed limitation date, rendering it unsustainable as limitation goes to the root of jurisdiction. Consequently, both the order-in-original and the appellate order were set aside.
Facts
The petitioner challenged a GST assessment order (DRC-07) for the tax period April 2019 - March 2020 and its subsequent appellate dismissal (GST APL-02). The core contention was that the original assessment order was passed beyond the statutory limitation period of August 31, 2024.
Key Issues
Whether a GST assessment order passed beyond the statutory period of limitation is valid, and if the appellate authority erred in dismissing an appeal challenging such a time-barred order.
Sections Cited
Section 73, Form GST APL-02
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE EIGHTH 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 WRIT PETITION NO: 12213 oF 2026 [ 3488 I .....PETITIONER Between: AND Mis. Divya Textile lndustries,, Survey No 257, plot No 22, lbrahimpatanam Khalsa Revenue Village lbrahimpatanim Mandai, R.R. Oist, tetangana, SOiStO Represented^ by its Proprietor, Mr. Sushil Kumar iatehpuria aged about6l years,.S/o. Shribhagwan Bajranglal Fatehpuria R/o. i_61b, nsniivad i;;, Jivkor Nagar, Bhatar Road, Surat-City, Gujarat 3S5OOZ.
The Assistant Commissioner, V^anasthalipuram _ 1 Circle, North Wing, gth Floor, Gagan Vihar Complex, Opp Gandhi Bhavan, Nampally, N;;i;rll;; Hyderabad, Telangana - SO0 001. 2. Appellate Joint commissioner state Tax, secunderabad Division, Sth Froor, C.T.Complex, Nampally, Hyderabad, Telangana_ SOO OOt. 3 The state of rerangana, Ttrough principar secretary to Government Revenue Department (Commercial Tax), HyderabaO fetantina
Union of lndia,, Ministry_ of Finance, Represented by its Secretary, North Block, New Deth
The judgment continues below.
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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.