M/S. Broad Minds Infra Private Limited vs. Union Of INDIA
Held
The Court, after hearing the learned counsel for the parties, did not comment on the merits of the contentions raised. The Petitioner was granted liberty to approach the learned appellate authority within two (2) weeks. This liberty included making a statutory deposit and filing an application for condonation of delay, which the appellate authority was directed to consider in accordance with law. The Petitioner was also permitted to raise all grounds in law and on facts before the appellate authority. The writ petition was disposed of with this liberty, and there was no order as to costs. The Court did not decide the issue of whether the date of knowledge should be considered the date of communication for limitation purposes, leaving it to the appellate authority to consider.
Facts
The Petitioner, M/s. Broad Minds Infra Private Limited, filed a writ petition challenging an Order-in-Original No. 13612024-25/GST/BHD dated 16.12.2024, passed by the Assistant Commissioner of Central Tax (GST). This order imposed tax, penalty, and interest for the tax period 2020-21 under Section 74 of the Central Goods and Services Tax Act, 2017. The Petitioner sought to quash the order, restrain coercive recovery steps, and obtain liberty to file a statutory appeal, requesting condonation of delay by considering the date of knowledge (01.12.2025) as the date of communication. The Respondents are the Union of India and various GST authorities.
Key Issues
1. Whether the Petitioner should be granted liberty to file a statutory appeal against the Order-in-Original dated 16.12.2024 before the appropriate appellate authority? Petitioner's Argument: The Petitioner sought liberty to file an appeal, acknowledging potential delay, and requested the appellate authority to consider it sympathetically. They also prayed for the appellate authority to entertain the appeal without raising an objection as to limitation, by considering the date of knowledge (01.12.2025) as the date of communication of the order. Revenue's Argument: The learned Senior Standing Counsel for CBIC submitted that the appeal would be barred by considerable delay given the order's date (16.12.2024). However, they stated it was up to the Petitioner to prefer an appeal and explain the grounds of delay before the appellate authority.
Sections Cited
Section 74
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) MONDAY, THE TWENTY SECOND DAY OF DECET\,TBER TWO THOUSAND AND TWENW FIVE PRESENT THE HON'BLE THE CHIEF JUSTTCE SRt APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTTCE G.M. MOHTUDDIN WRIT PETITION NO: 39245 OF 2025 Between: M/s. Broad Minds lnfra Private Limited, Represented by its Managing. Director Shri Bhanu Satya Kiran Gurram, D.No. 1-68122, Plot No.53, Flat No.101, Sai Balaji Apartments, Arunodaya Colony, Near: Bank of Baroda, Madhapur, Hyderabad, Telangana-500081 ...PETITIONER AND 1. Union of lndia, Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi - 110 001. 2. The Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad - 500 004. 3. The Assistant Commissioner of Central Tax (GST), Banjara Hills Division, 3'd Floor, Amiso Plaza, Road No.12, Banjara Hills, Hyderabad - 50O 034. 4. The Superintendent of Central Tax GST Dbpartment, Yousufguda Range, Amiso Plaza,2nd Floor, Road No.12, Banjara nitb, Hyderabad - dbO Og+. RESPONDENTS Petition under Article 226 of the Constituti
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