M/S. Empyrean Lifesciences Private Limited vs. Assistant Commissioner (St)
Held
The High Court, considering the Department's Standard Operating Procedure (SOP) and the Advocate General's submission, held that the petitioners' grievances, particularly regarding multiple notices/orders for the same tax period and other errors, are amenable to rectification under Section 161 of the TGST Act. It directed the proper officers to undertake this rectification exercise with due intimation to the assessees.
Facts
Multiple petitioners challenged unsigned show cause notices, demand orders (Form GST DRC-01, DRC-07), and appeal orders issued by GST authorities for various tax periods, alleging illegality, lack of jurisdiction, non-compliance with Rule 142(1-A), and duplication of proceedings for the same tax period.
Key Issues
The key issues were the validity of unsigned GST notices/orders, the legality of multiple proceedings for the same tax period, and whether such errors could be rectified under the GST Act.
Sections Cited
Article 226, Rule 142(1-A), Section 73, Section 107(2), Section 108, Section 161
AI-generated summary — verify with the full judgment below
[ 3486 ] WEDNESDAY, THE FIFTEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN Between: M/s. Sri Venkateshwara Dairy Products, rep. by its Proprietor, Iv1r. Madhava Rao Durgam, 6-3-8411N2, First Floor, Arun Aditya Residency, MCH Market Road, Ameerpet, Hyderabad-500 01 6. ...PETITIONER AND 1 Assistant Commissioner Hyderabad. (ST), Punjagutta-l Circle, Punjagutta Division,
Appellate Joint Commissioner (ST), Punjagutta Division, Hyderabad.
State of Telangana, rep. by its Secretary to Governmenl (Revenue), State Tax Department, 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 of Mandamus or any other appropriate writ or order or direction by setting aside the impugned show cause notices dated 7.6.2022, 12.1 .2024 and 31 .1 .2024 and Form GST DRC-01 vide Ref.Nos.ZD360622O37S827, dated 7.6.2022, 2D360124O177O0L, dated 17.1 .2024 and 2D360124053142X, dated 31 .1 .2024 and impugned orders dated 30.4.2024 and Fo
The judgment continues below.
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