M/S. Ankit Marketing PVT. LTD vs. The Additional Commissioner
Held
The High Court, without commenting on the merits of the case, disposed of the writ petitions. It granted the petitioners liberty to approach the appellate authority within a period of two weeks, directing the appellate authority to consider any such appeal in accordance with law.
Facts
The petitioners challenged an Order-in-Original imposing GST tax, interest, and penalties for the period July 2017 to April 2019. They contended that the order was passed on grounds of evasion and suppression of turnover through katcha transactions and non-issuance of proper invoices, but without a prior show cause notice under Section 73 or 74 of the CGST Act, violating principles of natural justice.
Key Issues
Whether an Order-in-Original imposing GST, interest, and penalties is valid if passed without a prior show cause notice under Section 73 or 74 of the CGST Act, thereby violating principles 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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