M/S.Sunbeam Speciality Alloys Limited vs. The Deputy Commissioner
Held
The High Court, without commenting on the merits, granted the petitioner liberty to prefer an appeal against the order-in-original and DRC-07 within two weeks, along with a delay condonation application and statutory pre-deposit. It directed that no coercive steps be taken during this two-week period.
Facts
The petitioner challenged a summary of notice (DRC-01), summary of order (DRC-07), and order-in-original for the tax period 2018-19, alleging lack of signature, non-issuance of Form GST DRC-01A, and absence of Document Identification Number (DIN). The petitioner learned about the liability through a garnishee notice (DRC-13) and sought to set aside the impugned orders.
Key Issues
Whether the impugned GST orders (DRC-01, DRC-07, Order-in-Original) are nonest due to lack of signature, non-issuance of Form GST DRC-01A, and absence of Document Identification Number (DIN).
Sections Cited
Section 73, Rule 142(1A)
AI-generated summary — verify with the full judgment below
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENry FIRST 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 WRITPE TITION NO: 1 2169 0F 2026 Between: AND ...PET]TIONER X1:;_S:,?:"T Speciatity Ailoys Limited, D.No.1/1 1Bt1tBt1O7, Jayabheri Siticon !.lllt^ ill9llllt .Rasjl"d_d v _Disrrict. F acto ry 1 43tF., svc r e, l oe, Boila ra m, rangareooy Drstrict- 502 325. Rep. by its lVlanaging Director Mr.yarlagadda Sreedhar 1' The Deputy commissioner, Madhapur-2 circre, Gachibowri CGST Division, Serene Heights, Humayun Nagar, Masab Tank, Hyderabad.
The Assistant Commissioner, Madhapur GST Division, Hyderabad.
The ynigl .l tndia, Rep. by its Secretary, Ministry of Financq, North Btock, New Delhi - 110 001 . 4' M/s.Henenknecht rndia private Limited, No.11, G.N.T. Road. Ariniivakkam Village, Ponneri Taluk, Chennai. State of Tamilnadu . ----r - -.i'rqrrr\q'|rr ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may
The judgment continues below.
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