M/S. United Engineering Co vs. The Superintendent Of Central Tax
Held
The High Court, without delving into the merits, granted the petitioner liberty to prefer an appeal against the impugned order and DRC-07 within two weeks, subject to statutory pre-deposit. The appellate authority was directed to consider the appeal in accordance with law, taking into account the petitioner's pursuit of a writ remedy.
Facts
The petitioner challenged an order-in-original dated 27.08.2024, an unsigned DRC-07, and an unsigned show cause notice (DRC-01) issued under Section 73 of the CGST Act, 2017, demanding tax and penalty for FY 2019-20. The petitioner alleged the order was illegal, contrary to Rule 26(3) of the CGST Rules, 2017, and violative of natural justice, claiming they only learned of the liability through a bank attachment.
Key Issues
The key legal issue was the legality of the demand and penalty order under Section 73 of the CGST Act, 2017, specifically concerning the validity of unsigned notices/orders and alleged violation of Rule 26(3) and natural justice. The Court primarily addressed the procedural aspect of allowing an appeal despite potential delay.
Sections Cited
Section 73, Rule 26(3)
AI-generated summary — verify with the full judgment below
[ 3488 ] 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 AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WR IT PETITION o..47 OF 6 Between: Il3oul["1.="?31"8?;"tfi;!?3BYli":J"U1","".1,'[":1ffi#"$:?YJ,H/:il38il?i Iul"alkaigiri -' 500092. Telangana .....PETITIONER AND 1. The Superintendent of Central Tax, Uppal CGST Range' Ramanthapur' Hyderabad.
Union of lndia, rep. by its Secretary, Ministry of Finance' Government of lndia' - 5iili..t, l";;.-ri DeLp B;,ldins, Sinsad Miars, New Delhi-110 001
The State of Telangana, Represented by its Principal Secretary' (Revenue)' Secretariat, HYderabad. .....RESPONDENTS Petition Under Article 226 o'f lhe constitution of lndia praying that in the circumstancesStatedintheaffidavitfiledtherewith,theHighCourtmaybe pleasedtoissueanappropriateWritordirection'moreparticularlyoneinthe nature of Writ Mandamus, declaring the impugned order dated 27 08'2024 in orderoriginalNo,17l2O24.25-Adjn-GSTunderSectionT3oftheCGSTA20lT and the un-signed DRC-07 dated 30 08'2024 passed by the '1st respond
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