M/S. Adamson Internet PVT LTD. vs. The Superintendent
Held
The High Court, without commenting on the merits, granted the petitioner liberty to prefer an appeal against the Order-in-Original within two weeks. The petitioner was directed to file a delay condonation application and statutory pre-deposit, which the appellate authority should consider sympathetically before deciding the case on merits.
Facts
M/s. Adamson Internet Pvt Ltd challenged an Order-in-Original dated 26.02.2025, which confirmed a demand of IGST of Rs. 9,60,402/- for non-payment of tax in GSTR-3B, along with interest and penalty. The petitioner contended that payments were already made on 25.02.2025 through Form GST DRC-03.
Key Issues
Whether the Order-in-Original confirming IGST demand, interest, and penalty was valid despite the petitioner's claim of prior payment through Form GST DRC-03, and whether the High Court should intervene or direct the petitioner to pursue an appeal.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TETANGANA AT HYDERABAD ,...'',.,.(SpecialoriginalJurisdiction) MONDAY, THE SECOND DAY OF MARCH . TWO THOUSAND AND TWENTY SIX PRESENT THE HONoURAEUE THE CHTEF JUSTICE SRI APARESH KU]I'IAR SINGH .. THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 6255 OF 2026 Between: M/s. ADAMSON INTERNET PVT LTD., 12-2-8231Cl15, SBI Colony, Mehdipatnarn, Hyderabad:590028 Rep.. ey !t9 Director, Sri. Mohammed E$az Ahmed, S/o. Mohammed Obais Aged about 33 Years , . : . ': .', l. TheSuperintendent, Mehdipatnam GST Range, H.No. 10-3-301 -303,2nd : iFloor, Serene Heights, Humayun Nagar, Maslb Nagar, Hyderabad.' ' , ., , j
The Commissioner (Appeals), 7th Floor, GST Bhavan, Basheerbagh, ' i- '' Hyderabad.
Union of lnd 1 10001. ia, Represented by its Secretary, Ministry of Finance, New'Dethi- Petitlon 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, order or direction particularly in the nature pf Writ of MANDAMUS declaring the impugned Order in Original No. 4212024-25- GST-Adjn (Supt) MP RG dated 26.02.2025 confirming t
The judgment continues below.
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