M/S Sri Sai Krupa Traders vs. The State Of Telangana
Held
The Court dismissed the challenge for FY 2017-18 due to gross delay. However, it granted the petitioner liberty to approach the appellate authority for the FY 2018-19 orders within two weeks with a delay condonation application and statutory pre-deposit, directing the appellate authority to consider the delay sympathetically.
Facts
The petitioner challenged assessment orders for FY 2017-18 and 2018-19, alleging they were passed without affording a personal hearing and without considering their response due to technical glitches on the GST portal. The petitioner sought to quash these orders as illegal and arbitrary.
Key Issues
Whether assessment orders passed without a personal hearing due to alleged technical glitches on the GST portal are valid, and if a writ petition challenging such orders should be entertained despite delay and the availability of an alternative remedy.
Sections Cited
Section 107(1), Section 107(4)
AI-generated summary — verify with the full judgment below
[ 3488 I lN THE HIGH COURT FOR THE STATE OF TELAI'IGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SECOND DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRIAPARESH KUMAR SINGH AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 9689 OF 2026 Between: M/s Sri sai Krupa traders, rep, by its. proprietor, Vishnu Vqrdlaq Reddy k'iiLonOiJocateiO aiig-2i6, M'iin Road,'beiide^B-harat petrolBunk; Toopran vittige anti Mandat, Medak districl, Telangana-502334' ...PETITIONER AND 1 . The state of Telangana, ReP: by its Principal secretary, Revenue (cT) Department, Secrdtariat, Hyderabad -Telangana'
The commissioner of state Tax, CT complex, Nampally, Hyderabad.
The Assistant Commissioner (ST), Sanga Reddy-1 Circle, Nizamabad Division. ...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 a writ, more particularly in the nature of certiorari A. lssue an appropriate writ, order, or direction, more particularty a writ of certiorari, calling fdi tn'e records pertaining to the three impugned,assessment
The judgment continues below.
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