M/S.Cargomen Logistics INDIA Private Limited vs. The Additional Commissioner Of Central Tax
Held
The High Court dismissed the writ petition, finding that the proper officer had adequately considered the petitioner's contentions, even dropping part of the demand, and there was no violation of natural justice. The Court held that the petitioner had an efficacious alternative remedy of appeal to challenge the impugned demand.
Facts
M/s. Cargomen Logistics India Private Limited challenged an Order-in-Original confirming a GST demand of Rs. 7.02 Crores under Section 74 of the CGST Act for FY 2018-19 to 2023-24. The petitioner contended that its services were exempt, there was no misclassification, and the order violated principles of natural justice as their submissions were not considered.
Key Issues
The key legal issues were whether the impugned demand for GST was valid given the petitioner's claims of service exemption and correct classification, and if the Order-in-Original was passed in violation of natural justice principles.
Sections Cited
Section 74, Section 20
AI-generated summary — verify with the full judgment below
tN THE HIGH COURT FOR THE STATE OF TELA}&ANA AT HYDERABAD (Special Original J urisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 4806 OF 2026 [ 3488 I ...PETITIONER Between: AND M/s.Cargomen Logistics ln{iq Private Limited, -Bgplu:gntso .ot Mr.-Harihar trtath haVino its Retistered Office at H.No.1-10-98/33, My Projecl Kamclhenu' Owiraia DZs Coloily, Begumpet, Hyderabad, Telangana- 500 016. 1. The Additional Commissioner of Central Tax, Secunderabad GST Commissaonerate GSf ghavan, L.B. Stadium Road Basheerbagh, Hyderabad -500 004 Z. The Additional Commissioner, Audit-ll Commissionerate D.No.1-9818,120,2'1, Sanvi Yamuna PridA, Krithika'Layout, Madhapur, Hitech City, Hyderabad, Telangana -500 081
The Principal Commissioner of Central Tax, Secunderabad GST Commissi6nerate GST Bhavan, L.B. Stadium Road Hyderabad, Telangana - 500 004 State of Telangana, Replesented by PrincipSl Qec19!ary, Revenue Department (S1ate Tax) Secretariat, Hyderabad - 500 004 4 5 Union of lndia, Ministry of Finance, Represented by its Secretary, North Blo
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.