M/S. Srievedass Industries vs. The Superintendent Of Central Tax
Held
The High Court, without commenting on the merits, disposed of the writ petition, granting 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 that the petitioner had pursued a writ petition in the interim.
Facts
The petitioner challenged an Order-in-Original dated 13.12.2023, issued under Section 73 of the CGST/IGST/SGST Act, imposing tax, penalty, and interest for three tax periods (2017-18, 2018-19, 2019-20) through a composite show cause notice and a single summary order (DRC-07). The petitioner alleged the order was illegal due to lack of bifurcation, absence of signature on DRC-07, and non-generation of DIN, becoming aware of the liability only upon receiving a bank attachment notice.
Key Issues
The key legal issues were the validity of a composite show cause notice and summary order for multiple tax periods, the requirement for signatures and DIN on Form GST DRC-07, and the maintainability of the order itself.
Sections Cited
Section 73, Section 50, Section 122, Section 47, Section 79(1)(C)
AI-generated summary — verify with the full judgment below
[ 3488 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SIXTEENTH DAY OF SEPTEMBER 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: 27690 OF 2025 Between: lrl/s. Srie Vedass lndustrres, O/o. Plot No.225P and 228, Ravalkole Village, fi/edchal Mandal, tt/edchal-l\/alkajgiri District, Telangana-S01 401 , Represented by its Proprietor, Nidiganti Saraswathi. ...PETITIONER AND 1 The Superintendent of Central Tax, l\/edchal GST Range, tr/edchal GST Division, I\,4edchal GST Commissionerate, Secunderabad.
The Superintendent of Central Tax, Circle-Vlll, Audit-ll, Commissionerate, Arladhapur, Hitech City, Hyerabad.
The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, tVlinistry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 100 00'l .
The Canara Bank, Rep. by its branch l\ilanager, Medchal Branch, Plt No.94, Chandra Nagar Colony, Main Road, [\,4edchal, Medchal-[VIalka.jgiri Dist., Telangana- The State of Telangana, Rep. by its Principal Secretary, Revenue (CT)
Department, Telangana Secr
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