M/S. United Engineering Co vs. The Superintendent Of Central Tax
Held
The High Court, without commenting on the merits, granted the petitioner liberty to prefer an appeal against the order-in-original. The appellate authority was directed to consider the appeal, if filed within two weeks with statutory pre-deposit, sympathetically regarding any delay due to the pursuit of the writ remedy.
Facts
The petitioner challenged an Order-in-Original dated 25.02.2025, passed under Section 73 of the CGST Act, 2017, demanding tax and imposing penalty for the financial year 2020-21. The challenge was based on the order being issued pursuant to an unsigned show cause notice in Form DRC-01, allegedly violating Rule 26(3) of the CGST Rules, 2017 and principles of natural justice. The petitioner became aware of the liability only after a bank attachment.
Key Issues
The key legal issue was the validity of an order-in-original passed under Section 73 of the CGST Act, 2017, based on an unsigned show cause notice, and whether it violated Rule 26(3) of the CGST Rules, 2017 and principles of natural justice.
Sections Cited
Section 73, Rule 26(3)
AI-generated summary — verify with the full judgment below
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH ANO THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 439 OF 2026 Between: IVI/s. United Engineering Co, Rep. by its Proprietor, Nagaraju Aged 43 years Occ. Business 8-501215, Medipally, Medchal-Malkajgiri 500092. Telangana. Mrs. Ediga lJladhavi, Wo Srinivas Colony, Boduppal, .....PETITIONER ANO '
The Superintendent of Central Tax, Uppal CGST Range, Ramanthapur, Hyderabad.
Union of lndia, Rep. by its Secretary, Ministry of Finance, Government of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. 3. The State of Telangana, Represented by its Principal Secretary, (Revenue), Secretariat, Hyderabad. .....RESPONDENTS Petition Under Article 226 ot lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ or direction, more particularly one in the nature of Writ of Mandamus, declaring the impugned order dated 25.02.2025 in Order-in-Or
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