M/S Goldstone Infra vs. The Additional Commissioner
Held
The High Court dismissed the writ petition, holding that non-issuance of intimation in Form GST DRC-01A did not cause any prejudice to the petitioner, applying the 'prejudice test', especially since Rule 142(1A) was amended from 'shall' to 'may' before the SCN was issued. The Court also noted the availability of an efficacious alternative remedy of appeal under Section 107(1) of the Act.
Facts
M/s Goldstone Infra challenged a show cause notice and a consequent Order-in-Original issued under Section 74(1) of the CGST Act for Financial Years 2018-19 to 2023-24. The petitioner contended that there was a violation of natural justice due to lack of personal hearing, non-issuance of mandatory Form GST DRC-01A for pre-amended periods, and the impermissibility of a consolidated order for multiple tax periods.
Key Issues
Whether the impugned show cause notice and order-in-original were arbitrary and illegal due to the absence of a personal hearing, non-issuance of Form GST DRC-01A for prior periods, or the issuance of a consolidated order for multiple financial years.
Sections Cited
Section 74(1), Rule 142(1A), Section 75(4), Section 75(5), Section 107(1)
AI-generated summary — verify with the full judgment below
[ 34861 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdictionf TUESDAY, THE TVVENTY SEVENTH DAY OF JANUARY TWO THOUSAND AND TTA'ENry SX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUII,IAR SINGH AND THE HONOURABI-E SRI JUSTTCE G.M. MOHIUDDIN l/lrRlT PETITION NO: 1498 OF 2026 Between: lV!/s Goldstone lnfra, Having its office at Flat No.'102 Goldstone Jewel Park, Sy.No.246/F Puppalaguda, Manikonda, Hyderabad Rangareddy District, Telangana - 500089 Rep. by its Managing Partner ...PETITIONER AND 1. The Additional Commissioner, Customs & Central Tax, Ranga Reddy CGST Commissionerate, Hyderabad O/o. Princlpal Commissioner of Central Tax Ranga Reddy GST Commissionerate, GST Bhavan H.No.1-98/7/43, VIP Hills, Jaihind Enclave, Madhapur, Hyderabad - 500081
Union of lndia, Ministry of Finane, Represented by its Secretary, North Block, New Delhi-110001 ...RESPONOENTS 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 a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring the Show cause notic
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.