M/S.Inam Impex Private Limited vs. The Assistant Commissioner (St)
Held
The Court declined to entertain the challenge to the vires of Section 16(2)(c), noting that the order-in-original did not clearly establish that the supplier failed to deposit taxes paid by the petitioner. It directed the petitioner to avail the statutory appellate remedy under Section 107(1) read with (4) of the TGST Act/CGST Act, as the matter required scrutiny of material documents by the statutory authority.
Facts
The petitioner challenged an ex-parte order levying tax, interest, and penalty under Section 73 for claiming excess Input Tax Credit (ITC) for the tax period 2021-22. The petitioner also challenged the vires of Section 16(2)(c) read with Section 41(2) of the CGST/SGST Act, arguing the ITC disallowance was due to the supplier's non-deposit of taxes despite payment.
Key Issues
Whether Section 16(2)(c) read with Section 41(2) of the CGST/SGST Act is ultra vires the Constitution, and whether the ex-parte order levying tax, interest, and penalty for excess ITC claims without an opportunity of being heard was valid.
Sections Cited
Section 16(2)(c), Section 41(2), Section 73, Section 107(1), Section 107(4)
AI-generated summary — verify with the full judgment below
6 [ 34881 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE THIRTY FIRST DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 9234 OF 2026 Between: M/s.lnam lmpex Private Limited, 1-4-48311, Bholakpur, Musheerabad, Hyderabad- 500 020. State of Telangana Rep. by its Managing Director Mr.Abdul [Vlajeed, aged about 45 years, Occupation. Business ...PETITIONER AND 1 The Assistant Commissioner (ST), Office of the Joint Commissioner (ST), Secunderabad Division, Hyderabad.
The Assistant Commissioner (ST), Gandhi Nagar Circle, Secunderabad Division, Hyderabad.
The Deputy State Tax Officer, Gandhi Nagar, Hyderabad.
The State of Telangana, Rep. by its Principal Secretary, Revenue (CT)
Department, Telangana Secretariat, Hyderabad. ...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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring. ('l )the Section t 6(2)(c) read with Secti
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