M/S. Balaji Recycles vs. Assistant Commissioner (St)
Held
The Court permitted the petitioner to withdraw the writ petition. The withdrawal was granted with liberty to file a fresh writ petition.
Facts
The petitioner sought to set aside an assessment order disallowing Input Tax Credit (ITC) due to the cancellation of a supplier's registration. The petitioner argued this was done without specifying the date of cancellation and without verifying their evidence.
Key Issues
Whether the assessment order disallowing ITC was passed without proper verification and adherence to principles of natural justice.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY FIFTH DAY OF NOVEIMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION : 35612 OF 2025 [ 3488 ] ...PETITIONER Between AND M/s. Balaji Recyclqs, 7-3-85, Survey No.71, IDA Kattedan, Gagan Pahad Village, Rangareddy Distrlct, Hyderabad, Telangana - 500 077, represented by its Proprietor, Sri Kavita [Vlodani.
Assistant Commissioner (ST), Rajendranagar - 1 Circle, Saroornagar Division, Hyderabad 2 The State of Telangana, represented by its Principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat, Hyderabad. ...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 or Order or direction particular,ly one in the nature of Writ of tt/andamus setting aside the Show Cause Notice and impugned Assessment Order passed by the first respondent in Form GST DRC - 07, dated 01.11.2025, vide in Reference Number 2D3611250042565, along with
The judgment continues below.
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