M/S. A.S.Met Corp Private Limited vs. Deputy Commissioner (St) (Fac)
Held
The High Court dismissed the writ petition, finding that the petitioner was granted three opportunities for personal hearing as required under Section 75(5) and was provided with numerous documents. The Court held that disputed questions of fact regarding document supply and legibility could be raised before the appellate authority under Section 107, and therefore, it was not inclined to interfere.
Facts
The petitioner challenged an adjudication order and Form GST DRC-07 issued under Section 74 of the CGST/SGST Act for the tax period 2021-22. The challenge was based on alleged violations of natural justice, including non-supply of relied-upon documents, denial of proper hearing opportunities, and illegal seizure of documents.
Key Issues
The key legal issues were whether the adjudication order violated principles of natural justice due to non-supply of documents and denial of adequate hearing opportunities, and whether the High Court should entertain the writ petition when an alternative remedy of appeal was available under the GST Act.
Sections Cited
Section 74, Section 75(5), Section 107(1), Section 107(4), Section 20
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SIXTH 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 WRIT PETITION NO: 29376 OF 2025 Between: [ 3488 ] , [Vlr. C Colony, M/s. A.S.Met Corp Private Limited, rep. by its Authorised Signatory Piyush Mehta, FIat no 502, Vishal Srinivasa Krupa Apartments, RT Hasmathpet Secunderabad 500009. ...PETITIONER AND 1. Deputy Commissioner (ST) (FAC), STU-ll, Begumpet Division, Hyderabad.
Assistant Commissioner (STXSTU-2), Begumpet Division, Hyderabad.
State of Telangana, rep. by its Chief Secretary and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad.
Union of lndia, rep. by its Secretary, Ministry of Finance, Government of lndia, 3rd Floor, Jeevan Deep Building, Sansad lvlarg, New Delhi-1 10 001. 5. Mr. Kona Ramulu, Assistant Commissioner (ST), Bowenpally-l Circle, Begumpet Division.
Mrs. Gundapaily Madhavi, Assistant Commissioner (STXSTU-2), Begumpet Division, Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia p
The judgment continues below.
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