M/S. Ankit Industries vs. The Additional Commissioner
Held
The High Court, without delving into the merits of the case, disposed of the writ petition. It granted the petitioner liberty to approach the appellate authority within two weeks against the impug impugned Order-in-Original, directing the appellate authority to consider the appeal in accordance with law.
Facts
The petitioner challenged an Order-in-Original imposing GST tax, interest, and penalties for the period July 2017 to April 2019. The demand was based on alleged evasion and suppression of turnover through katcha transactions and non-issuance of proper invoices, which the petitioner claimed violated principles of natural justice.
Key Issues
The key legal issue was whether the High Court should exercise its writ jurisdiction to set aside an order imposing GST, interest, and penalties, or if the petitioner should be directed to avail the alternate remedy of appeal before the appellate authority.
AI-generated summary — verify with the full judgment below
t 348s I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY SIXTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTTCE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 29632 OF 2025 Between: IVI/s. Ankit lndustries, (36AAKHA0453K|ZD) -Rep by its Proprietor, Ashok Kumar Aganrual, S/o. T.C. Agarwal, Occ. Business, O/o Plot No. 181-184, Ramreddy Nagar, Qutbullapur, Jeedimetla, Hyderabad, Telangana - 500 055. .....PETITIONER AND 1. The Additional Commissioner, Medchal Commissionerate, Medchal GST Bhavan Lakdikapool, Hyderabad, Telangana.
The Assistant Commissioner of Central Tax, Jeedimetla GST Division, Hyderabad, Telangana.
The Commissioner of Central tax, Central Excise and Service Tax, f\rledchal Commissionerate, Lakdikapool, Hyderabad-500004. 4. The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi - 110 001. 5. The State of Telangana, Rep. by the Principal Secretary to Government, Revenue (CT-ll) Department, Telangana Secretariat Building, Hyderabad, Telangana. .....RESPONDENTS Petition Under Article 226 of the Constitutio
The judgment continues below.
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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.