M/S. Brijwasi Industries vs. The Additional Commissioner
Held
The High Court disposed of the writ petitions, granting the petitioners liberty to approach the appellate authority within two weeks against the impugned order. The appellate authority was directed to consider any such appeal in accordance with law, without the High Court commenting on the merits of the case.
Facts
M/s. Ankit Marketing and M/s. Brijwasi Industries challenged an Order-in-Original imposing GST tax, interest, and penalties for July 2017 to April 2019. They contended the order was passed on grounds of evasion and suppression of turnover without prior issuance of a show cause notice under Section 73/74 of the CGST Act, violating natural justice.
Key Issues
The key legal issue was the validity of the Order-in-Original imposing GST demand, interest, and penalties, specifically regarding the alleged non-issuance of a show cause notice under Section 73/74 of the CGST Act and violation of natural justice.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
[ 34881 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original J urisdiction) THURSDAY, THE TWENTY FIFTH DAY OF SEPTEIVIBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NOs:28391 & 28392OF 2025 W.P.No.2839'l OF 2025 Between: I\/is. Ankit tr/arketing 28391, 36ADOPA7925R2ZS -Rep by its Pro.prietor, Aged 59 vears. Kiran Devi, W/o. Ashok Kumar Agarwal, Occ. Business,0/o- House No. 1-
Ground Floor, Pipeline Road, Faihenagar, Hyderabad, Ivledchal-malkajgiri. Telangana - 500 018. CT is amended as per C.O.dt.251912025 vide lA No.2/25. ...PETtTIONER AND 1 The Additional Commissioner, Medchal Commissionerate, tvledchal 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, IVledchal Commissionerate, Lakdikapool, Hyderabad-500004. The Union of lndia, Rep. by its Secretary, IVinistry of Finance, North Block, New Delhi - I 10 001 . The State of Telangana, Rep. by the Principal Secretary. to G.overnment, Revenue (CT-ll) Djpartment,
The judgment continues below.
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