Jitta Ramana Reddy vs. The Superintendent
Held
The High Court, upon the petitioner's request, permitted the withdrawal of the writ petition. The petitioner was granted liberty to approach the appellate authority within two weeks, subject to statutory pre-deposit and an application for condonation of delay.
Facts
The petitioner challenged a manual Show Cause Notice and a consequential order-in-original for the financial year 2019-2020, raising tax and penalty demands under GST. The challenge was based on alleged non-compliance with limitation periods for issuing the SCN and passing the adjudication order under Section 73.
Key Issues
The key legal issues concerned the adherence to limitation periods for issuing the Show Cause Notice and passing the adjudication order under Section 73 of the CGST/SGST Act, 2017, as per relevant notifications.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE NINTH DAYOF DECEMBER TWO THOUSAND AND TWENry FVE PRESENT THE HONOURABLE THE CHIEF JUSTICE SRIAPARESH KUMAR SINGH AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDOIN WRIT PETITION NO: 36'134 OF 2025 Between: Jitta Ramana Reddy, Represented by its propriebr Mr. Jitta Ramana Reddy, Aged about 51 Years. Occ. Business, S-2, Sri Nilayam, Janmabhoomi Nagar, Mancherial - 504208 Dist. Mancherial AND ...PETITIONER
The Superintendent, Office of the Superintendent of Central Excise and Service Tax, Mancherial Division, 1-1-11-2, Ward No.1, Bypass Road, Near laxmi Talkies, Mancherial -504208. 2. The Commissioner, Medchal GST Commissionerate, ibdhcal GST thavan, 11-4-64918, LakadikaPul, Hyderabad - 500004. 3. Union of lndia, Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 110 001 ...RESPONDENTS 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 of Mandamus or any other apprcpriate writ, order or
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