Excal Enterprise vs. The Additional Commissioner Of Central Tax
Held
The High Court held that composite orders for multiple tax periods are permissible if passed within the period prescribed under Section 74(10). It noted that the Summary of Order, despite being unsigned, contained a reference number (2D361225031419H) which allows an appeal to be filed on the GST portal. Finding an efficacious alternative remedy under Section 107(1), the Court declined to entertain the writ petition.
Facts
The petitioner challenged an Order-in-Original dated 09.12.2025 levying GST, interest, and penalty under Section 74 for tax periods 2018-19 and 2019-20. The challenge was based on alleged violation of natural justice, the composite nature of the order for multiple years, and the Summary of Order (Form GST DRC-07) being unsigned, which purportedly prevented filing an appeal.
Key Issues
Whether a composite Order-in-Original for multiple tax periods is legally valid, and if an unsigned Summary of Order in Form GST DRC-07 invalidates the proceedings or prevents the filing of an appeal, thereby justifying High Court intervention under Article 226.
Sections Cited
Section 74, Section 74(10), Section 107(1), Form GST DRC-07, Circular No. 249/06/2025-GST
AI-generated summary — verify with the full judgment below
[ 3488 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUilIAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN Between: Excil Enterprise, Rep. by its sole Proprietor, Mr. Sumit Gupta H. No. 5- 10111E, Shanti Nagar, Hydersha Kote, Rangareddy, Telangana-500091 ...PETITIONER AND 1. The Additional Commissioner of Central Tax, Ranga Reddy GST Commissionerate, GST Bhavan, Hyderabad-S0O O8 1 .
Commissioner of Central Tax, Ranga Reddy GST Commissionerate, GST Bhavan, Hyderabad-500081 .
Additional Director, Directorate Generaldf GST lntelligence Regional Unit, Jamshedpur, 2nd and 3rd Floor, Shaurya Trade Denter, 159, Dhalbhum Road, Sakehi, Jamshedpur€31001 .
Union of lndia,, Through Joint Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-110001
The Central Board of lndirect Taxes and Customs,, Rep. By lts Chairman, Ministry of Finance, Department of Rdvenue, North Block, Central Secretariat, New Delhi-1O0 001 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying th
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