M/S.Rama Kanchi Sarees vs. The Superindent Of Central Tax
Held
The High Court declined to entertain the writ petition, noting that a statutory appeal against the impugned Order-in-Original was already pending before the appellate authority. The Court granted the petitioner liberty to challenge the appellate authority's order in appropriate proceedings.
Facts
The petitioner challenged an ex-parte Order-in-Original and subsequent garnishee notice, alleging procedural irregularities like lack of show cause notice, personal hearing, and service, as well as limitation issues. Crucially, the petitioner had already filed a statutory appeal against the Order-in-Original, which was pending.
Key Issues
The key issues were the validity of an ex-parte Order-in-Original passed without due process and the maintainability of a writ petition when a statutory appeal against the same order is already pending.
Sections Cited
Rule 142(1A), Section 73(2), Section 16(5)
AI-generated summary — verify with the full judgment below
[ 3488 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SEVENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 30377 OF 2025 Between: M/s.Rama Kanchi Sarees, 21-1-6611217, Rikab Gunj Circle - 3, Pathergatti Hyderabad - 500 002, State of Telangana. Rep by its Proprietor Dinesh Prakash Revalli. ...PETITIONER AND 1. The Superindent of Central Tax, Gunfoundry - 1 Range, Abids GST Division, 1St Floor, H.No.5-8-196 to 2017 and207lA, Akhira Shikhara Plaza, Jusbagh, Nampally, Hyderabad - 500 001 State of Telangana.
The Assistant Commissioner of Central Tax, Himayath Nagar GST Division, H-No.3-6-43611 to 438/1 , 1St Floor, Naspur House, Himayathnagar Main Road, Hyderabad - 500 029. 3. The Branch Manager, HDFC Bank Ltd., Charminar, No.21-7-8021803 1St Floor, Silver Oak Plaza, Rikabgunj, Opp High Court Gate No.7, Hyderabad- 530002. 4. The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi-110 011. RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circum
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