M/S. N.S.K.Industries vs. The Assistant Commissioner Of Central Tax
Held
The Court, without commenting on the merits, granted the petitioner liberty to prefer an appeal against the Order-in-Original within two weeks with statutory pre-deposit. The appellate authority was directed to consider the appeal in accordance with law, taking into account the petitioner's previous erroneous withdrawal of appeal and pursuit of the writ remedy.
Facts
The petitioner challenged an Order-in-Original dated 19.06.2024 and a single Summary of Order in Form GST DRC-07 dated 20.06.2024, which covered multiple tax periods (2019-2020 to 2021-2022) without bifurcation of tax, interest, and penalty. The petitioner alleged non-service of notices, lack of digital signature, and absence of DIN, learning of the liability only through a bank attachment notice. An earlier appeal was erroneously withdrawn.
Key Issues
Whether a single composite order and summary order (Form GST DRC-07) for multiple tax periods without bifurcation is valid, and whether non-service of notices, lack of digital signature, and absence of DIN invalidate the proceedings.
Sections Cited
Section 73, Section 50, Section 122, Section 79(1)(c)
AI-generated summary — verify with the full judgment below
'i +il [ 3488 ] $ HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY. THE TWENTY THIRD DAY OF SEPTEIUBER 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: 27340 OF 2025 Betwee n: 4 s I * s 6 M/s. N S.K.lndustries O/o. Plot No.22BP, Sy.No 228, Ravalkole Village, Medchal [/landal, lVedchal-Malkajgiri District, Telangana-50140.1 , Represented by its Proprietor, Nidiganti Venkat Ramana. l ,..PETITIONER AND 1 The Assistant Commissioner of Central Tax, Medchal GST Division, Medchal GST Commissionerate, Secunderabad.
The State of Telangana. Rep. by its Principal Secretary, Revenue (CT)
Department, Telangana Secretariat, Hyderabad.
The Central Board of lndirect Taxes and Customs, Rep. bv its Chairman, tvlinistry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi- 100 001.
The Canara Bank, Rep. by its branch Manager, lr/edchal Branch, Plot No.94, Chandra Nagar Colony, Main Road, Medchal, Medchal-Malkajgiri Dist., Telangana. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circ
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