M/S. Simra Container Lines PVT. LTD. vs. The Additional Commissioner Of Central Tax And Commissioner (In-Situ)
Original PDF →Facts
M/s. Simra Container Lines Pvt Ltd (the petitioner) filed a writ petition before the Telangana High Court challenging a Final Audit Report (FOR/GST ADT-02 dated 12.06.2025) issued by the Assistant Commissioner of Central Tax (3rd Respondent) and a consequential Show Cause Notice (SCN No.1712025-26 (ADC)-GST dated 27.06.2025) issued by the Additional Commissioner of Central Tax (1st Respondent). The SCN pertains to tax periods 2018-19 to 2022-23 and was issued under Section 74 of the CGST Act, 2017. The petitioner sought to quash these documents, alleging illegality, arbitrariness, lack of jurisdiction, and being barred by limitation. The respondents are various authorities of the Central Tax department and the Union of India.
Held
The Court did not adjudicate on the merits of the case. The learned counsel for the petitioner sought permission to withdraw the writ petition with liberty to the petitioner to participate in the adjudication proceedings pursuant to the impugned Show Cause Notice. The learned counsel for the respondents reported no objection to this request. Consequently, the Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to pursue the adjudication proceedings. No order as to costs was made. Any pending miscellaneous applications were also closed.
Key Issues
1. Whether the Final Audit Report and the consequential Show Cause Notice issued under Section 74 of the CGST Act, 2017, for the tax periods 2018-19 to 2022-23 are illegal, arbitrary, without jurisdiction, and barred by limitation? The petitioner argued that the impugned Final Audit Report and Show Cause Notice were illegal, arbitrary, violative of the CGST Act, without jurisdiction, and barred by limitation. The petitioner sought to quash these documents. The respondents, represented by the Senior Standing Counsel for CBIC and the Dy. Solicitor General of India, did not raise any objection to the petitioner's request to withdraw the writ petition.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following: ORDER _..--),
THE HON'BLE THE C4IEF JqQ]qqE SRI APARESH KUMAR SINGH 4Np THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No. L9932 of 2025 ORDER: Learned counsel Sri K.Vasanth Rao appears for the petltloner Sri Dominic Fernandcs. learned Senior Stalding Counsel for Central Board of Irrclirect Ta-res and Customs, appears for resPondent Nos Ito.+
The lr,rit petition is prelerred for the lollorving prayer: "For tht: reasonlt stated in the accompanying aJfrdavit, it is most humbli' praved that this Honble Court may be pleased to lssue an appropriate Writ, Order or Directi<.rn. rnore p:rrticularly a Writ in the nature of CERTIORARI callitrg for the records pertaining to the irnpuqnt d Final Audit Rcport vide FORM GST ADT-OJ Dt.12.06.2025 issucd by the 3.a Respondent, and consr- quenti:rl Show Cause Notice No.17 l2O)5-26 (ADC)-GST vicle DIN: 20250656Y500009(.)!)B-2 l)t.27.06.2025 issued by the 1"r Respondent for the tax periods 2018-19 to 2022-23 U/s.74 of CGST Act, 2017 ancl quash the same as being illegal, arbitrary, violative of the provisions of the CGST Act. rvithotrt juri iction and barred b-v lirnitittiorr rincier thc 1;rr.rvisir.rns ol CGST I t
\! A(:l, 2Ol7 or to pass such other ordcr(st as rhis Honble Court deems proper. fit and necessarr-in th<' interest ofjustice."
Leanred counsel for the petitioner seeks permission to u,ithdrari. the rt rit petition with libert-v to t l-re petitioner to participate in the adjudication proceedings pursuant to thc impugr-red shou, cause not'ice :1. Learned counsel for the other side reports no 5. Accordingly, the writ petition is dismissed as obj cction u,ithdrawrr -*,ith the aforesaid libertv. Hovr-c'r.er. therc sl-rall be no ord<'r as to costs. Misc:ellaneous applications pending. if arl . shall stand closed. //// . G. JYOTHI TANT REGISTRAR CTION OFFICER To. I One CC to SRt K. VASANTH RAO, Advocate IOPUCI 2. one cc to sRI. DoMrNrc FERNANbES, lsenidr standing counser for cBrc) IoPUCI
One CC to SRt. N. BHUJANGA RAO, Dy. SOLICTTOR GENERAL OF rNDtA loPUCl
Two CD Copies BM P
HIGH COURT DATED:0711012025 ORDER lft1I. i/. T ( 0 3 I !/ WP.No.19932 of 2025 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS IV ) t ':_.
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.