Alokadci Holdings PVT. LTD. vs. Commissioner Of Central Tax
Held
The High Court held that the proper officer (Joint Commissioner) had jurisdiction to pass the impugned order-in-original, as it was issued after the Circular dated 27.10.2025 clarified the jurisdiction of officers. The Court also noted that the petitioner did not challenge jurisdiction in earlier proceedings and Section 160 of the CGST Act prevents invalidation merely due to defects if the substance is in conformity with the Act.
Facts
The petitioner challenged a show cause notice and a consequent order-in-original imposing penalties for fraudulent availment and passing on of Input Tax Credit (ITC) without actual receipt/supply of goods. The petitioner did not respond to summons or attend personal hearings, leading to the confirmation of demand and imposition of penalties.
Key Issues
The key legal issue was whether the Joint Commissioner had the requisite jurisdiction to initiate proceedings and pass the order-in-original imposing penalties for fraudulent ITC, particularly in light of a circular clarifying jurisdiction issued after the show cause notice but before the final order.
Sections Cited
Section 122(1)(vii), Section 74, Section 20 (IGST Act), Section 122(1)(ii), Section 16(2)(b), Section 31, Section 75(5), Section 3, Section 5, Section 74(9), Section 75(13), Section 160
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SEVENTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUTIIAR SINGH AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN WRIT PETITION NO:4426 OF 2026 Between: Medchal Lakdi ka I34881 GST Pul, Alokadcj Holdings Pvt. Ltd., GSTIN. 36AAQCA6337D1ZL U, MlG, Dharma Reddv Colony, Phase ll, Vasanth Nagar, Kukatpally, Hyderabad - Telangana - 5OOO72 Repiesented by its Authoriied Signatory Mr. Ashok Kuinar Reddy, S/o. P Aswartha Reddy Aged about42 Years, Rl/o. Ananthapur AND I ...PETITIONER Commissioner of Central Tax, Central Excise and Service Tax Medchal Commissionerate Medchal GST Bhavan, 114-64918, Lakdi ka Pul, Hyderabad - 500 004. 2. Joint Commissioner of Central Tax, Medchal GST Commissionerate Medchal GST Bhavan, 114$4918, Lakdi ka Pul, Hyderabad - 500 004. 3. Assistant Commissioner, CGST. Kukatpally Division, Commiseionerate Medchal GST Bhavan, 114-6/.918, Hyderabad - 500 0M.
Superintendent CGST, KPHB Range, Kukatpally Division Medchal G-ST Co'mmissionerab Medchal GST -Bhavan, '114-64918, Lakdi ka Pul, Hyderabad - 500 004. ...RESPONDENTS P
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