Trident Fine Chem And Laboratories vs. The Assistant Commissioner Of Central Tax
Held
The Court noted that the impugned order-in-original had been rectified, and the rectification order dropped the demand against the petitioner. Consequently, the original order was nullified.
Facts
The petitioner challenged an order-in-original and subsequent recovery notices under GST law. The challenge was primarily based on the alleged violation of principles of natural justice and the non-consideration of a retrospective amendment to Section 16(4) of the CGST Act.
Key Issues
Whether the impugned order-in-original and recovery notices were illegal and violative of natural justice. Whether a retrospective amendment to Section 16(4) of the CGST Act should have been considered.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
Itt i : Between: Trident Fine Chem and Laboratories, SY NO 296l4lE AND 296/7/3, D.NO--16- lOCiq, tOA, Boltaram Village, Jinnaram Mandal, [/edak, Telangana - 502 319 Represent"O UV iis Proprletor Shri. Anil Kumar Towar, Latg RqO.lu.pathi D forirai, nged i5out 64Y6ars, R/o. H No. 6/9 Trident House, Balaji Hills, Near Cayitr, darden, Nizampet Road, VTC, Kukatpally, Hyderabad ...PETITIONER [ 3488 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPeciat Original Jurisdiction) FRIDAY,THE TWELFTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHTEF JUSTTCE SRI APARESH KUMAR STNGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 34043 OF 2025 The Assistant Commissioner of Central Tax, Jeedimetla GST Division, H. No. B-i-;iL:,- AOitVJ to*ute., Srisai Enclave, Old Bowenpally, Secundrabad- 50001 1
The Assistant Commissioner of Central Tax., Medchal Commissionerate, GST Bhavan, 1 1 -4-64918, Lakdi-ka-Pool, Hyderabad-S0O 004'
Union of lndia, tvlinistry of Finance, Rdpresented by its Secretary, North Block, New Delhi-110 001 4. lndian Bank Limited, Secunderabad branch, P B No. 1619201, Karan Centre, SJroiini Oe, fu;b, kalasiguda, Secunder
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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.