Universal Kebabs And Biryani Restaurant vs. The Assistant Commissioner
Original PDF →Facts
The petitioner, Universal Kebabs and Biryani Restaurant, filed a writ petition before the Telangana High Court challenging an order under Section 73 of the CGST Act, a Show Cause Notice, and a subsequent bank attachment order. The petitioner sought to quash these proceedings, arguing they were illegal, arbitrary, and violated principles of natural justice and statutory provisions. Specifically, the petitioner contended that the Show Cause Notice and Order were not digitally signed or communicated properly, that Section 75(7) was violated by confirming an amount different from the proposed tax, that Section 75(4) was breached by denying a personal hearing, and that Rule 142(1A) was violated by failing to issue a pre-Show Cause Notice in Form DRC-01A. The bank attachment was also challenged as being without jurisdiction.
Held
The Court did not decide the issues on merits. The learned counsel for the petitioner sought permission to withdraw the writ petition. Consequently, the Court dismissed the writ petition as withdrawn. No order as to costs was made. Any pending miscellaneous applications were also closed. The Court did not make any findings on the validity of the Show Cause Notice, the Order under Section 73, or the bank attachment, nor did it address the specific violations of Sections 75(4), 75(7), or Rule 142(1A) of the CGST Act and Rules.
Key Issues
1. Whether the impugned Show Cause Notice and Order are void and unenforceable due to not being digitally signed or communicated in the prescribed manner, thereby violating the CGST Act and Rules? (Question of law turning on CGST Act and Rules). 2. Whether Section 75(7) of the CGST Act was violated by confirming an amount of tax payable different from that proposed in the Show Cause Notice? (Question of law turning on Section 75(7) of the CGST Act). 3. Whether Section 75(4) of the CGST Act was violated by not granting the petitioner an opportunity for a personal hearing? (Question of law turning on Section 75(4) of the CGST Act). 4. Whether Rule 142(1A) of the CGST Rules was violated by the failure to issue a pre-Show Cause Notice in Form DRC-01A to the petitioner? (Question of law turning on Rule 142(1A) of the CGST Rules). 5. Whether the bank attachment against the petitioner's bank account is without jurisdiction, arbitrary, and unsustainable in law, having been issued on the basis of an invalid order? (Question of mixed law and fact turning on the validity of the underlying order and jurisdictional aspects). Petitioner's arguments: The impugned notices and orders are illegal, arbitrary, and violative of natural justice and statutory provisions. They were not digitally signed or communicated properly. Section 75(7) was violated by confirming a different tax amount. Section 75(4) was violated by denying a personal hearing. Rule 142(1A) was violated by not issuing a pre-Show Cause Notice. The bank attachment is therefore invalid. Revenue's arguments: Not recorded in the judgment.
Sections Cited
Section 73, Section 75(4), Section 75(7), Rule 142(1A)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following: ORDER lA NO: 1 OF 2025 Counsel for the Petitioner: SRI ODDI JOEL PRIYADARSI"IAN
THD HON'BLE THE CHIEF JUSTICD SRI APARESH KUMAR SINGH THE HON'BLE SRI JUSTICE G.M.MOHIIJDDIN ORDER: Leamed counsel Sri Oddi Joel Priyadarshan appears for the petitioner.
The writ petition is {iled seeking the following relief: "For the reasons stated in the accompanying aflidavit, it is hereby prayed that this Hon'ble Court may be pleased to: a) Issue an appropriate Writ, order or direction more particularly a Writ of Certiorari calling for the records pertaining to the proceedings culminating in the Impugned Order under section 73 vide reference No. 2D36O824122O l6 M dated 2a.O8.2024 (Exhibit-P1), the Show Cause Notice vide No.2D36O524O95808T dated 3L.05.2024 (Exhibit-P2), and quash and set aside the same as being illegal, arbitrary. r'iolative of the principles of natural justice and contrary to the provisions of the CGST Act, TGST Act and the Rules made thereunder; b) Declare that the impugrred Show Cause Notice, Order are void and unenforceable as the same are neither digitatly signed nor communicated in the manner prescribed under the CGST Act zLnd Rules, for violating Section 75(7) confirming an amount different from the proposed tax payable for violation o[ Section 75(a) by not granting an opportunity of personal hearing and for violation of Rule \ t \ AND WRIT PETITION No.25565 of 2o25
- \ -..- a>- l 142(IAl of the CGS'| Rules for failure to issue a pre-Show Cause Notice in Form DRC-0 1A to the Petitioner: c) Quash the bank attachment agatnst the Petitioners Bank account bearing l{o.100248799794, Induslnd Bank, Secunderabad Branch as it is without juri iction, arbitrary and unsustainable in la'w having been issued on the basis o[ an invalid order; d) Pass such other order/orciers as this Honble Court may deem f1t and proper in the circumstances of thc case."
Learned counsel for the petitioner seeks permission to rvithdrar,,, the writ petition.
Accordingly, the 'n'rit petition is dismissed as withdralvn. However, there shall be no order as to costs. Miscellaneous appiications pending, if any, shall stand closr:d. U.SUDHA ASSISTANT REGISTRAR //// SECTION OFFICER
One CC to SRI ODDI JOEL PRIYADARSHAN, Advocate [OPUC]
One CC to SRI N. BHUJANGA RAO, Deputy Soticitor General of lndia loPUCl
Two CCs to Sri Swaroop Oorilla, Special Govt Pleader for State Tax, High Court for the State of Telangana. [OUT]
Two CD Copies BN 6 To, t t I PMK l,s
HIGH COURT DATED:3011012025 ORDER WP.No.25565 of 2025 ( I€ f.1 S t r1 -,I (1. o m[ V (: s + Jc 0 (,( z a: I 1 1) -li a DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS
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.