M/S. Sri Lakshmi Ganapathy Traders vs. Assistant Commissioner Of Central Tax
Held
The High Court, without delving into the merits of the contentions, disposed of the writ petition. It granted the petitioner liberty to prefer an appeal against the impugned orders within two weeks, along with a delay condonation application, which the appellate authority was directed to consider sympathetically.
Facts
The petitioner challenged a single assessment order and multiple summary orders in Form GST DRC-07 for tax periods 2018-19 to 2021-22, issued under Section 73(9) of the GST Acts. The challenge was based on the alleged absence of the officer's signature on the notices (Form GST DRC-01) and orders (Form GST DRC-07), and denial of a hearing.
Key Issues
The key legal issues concerned the validity of an assessment order and summary orders (DRC-07) issued under Section 73(9) of the GST Acts, specifically challenging the lack of officer's signature on notices (DRC-01) and orders (DRC-07), and the denial of a hearing to the petitioner.
Sections Cited
Section 73(9), Form GST DRC-01, Form GST DRC-07, Central Goods and Services Tax Act, 2017, State Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
Between: M/s. Sri Lakshmi Ganapathy Traders, l-1.No.10-1 1-1 16/4, Sri Ram Naga-r Colony, Hanuman Nagar, Nizambbad, Telangana-503001. Rep. by its, Proprietor, Mr. Yendal Sudhakar. [ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) FRIDAY, THE THIRTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO:3537 OF 2026 ...PETITIONER AND 1 2 Assistant Commissioner of Cenlral Tax, Nizamabad Division, Medchal, Commissionarate, KNAR Estate, 3d Floor, Nizamabad-503001.
The Assistant Commissioner of Central Tax, Circle-V, O/o The Commissioner of Central Tax, Hyderabad Audit-ll Commissionerate, H.No.1-98/8129'21.'
Sanvi Yamuna Pride, Krithika Layout, Madhapur, Hi-tech City, Hyderabad- 500081. 3. The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi - 110 001 ...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 d
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