M/S. S P Raj Engineering Works vs. The Superintendent Of Central Tax
Held
The High Court, acceding to the petitioner's request, granted liberty to prefer an appeal against the impugned Order-in-Original within two weeks with statutory pre-deposit and a delay condonation application. The appellate authority was directed to consider the delay sympathetically, acknowledging the petitioner's pursuit of writ remedy.
Facts
M/s. S P Raj Engineering Works challenged an Order-in-Original dated 30.08.2024 and an unsigned DRC-07 dated 31.08.2024, demanding GST and imposing a penalty under Section 73 of the CGST Act for FY 2019-20. The petitioner sought a writ of Mandamus to declare the order illegal and violative of natural justice.
Key Issues
The key issue was the legality and validity of the Order-in-Original and DRC-07 imposing tax, interest, and penalty under Section 73 of the CGST Act, which the petitioner contended violated principles of natural justice.
Sections Cited
Section 73, Section 73(9)
AI-generated summary — verify with the full judgment below
[3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENW FOURTH DAY OF APRIL TWO THOUSAND AND TWENW SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: '12701 OF 2026 Between: M/s. S P Raj Engineering Works, rep. by its Proprietor, Mr. Juijavarapu Swarjan Raju, S/o. J. Devayya, Aged. 64, Occ. Business, Plot No.9, Phase lV, IDA Cherlapally, Hyderabad, Medchal - Malkajgiri, Telangana-500051 . ...PETITIONER AND 1. The Superintendent of Central Tax, Kapra GST Range, Nacharam N, Telangana.
Union of lndia,, rep. by its Secretary, Ministry of Finance, Government of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-1 10 001. 3. The State of Telangana,, Represented by its Principal Secretary, (Revenue), Secretariat, Hyderabad.
The State Bank of lndia,, EC Nagar X Roads, Cherlapally, Hyderabad - 500051. ...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 an appropriate writ or direction, more particularly
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