M/S. Venkateswara Pesticides And Seeds vs. The Assistant Commissioner Circle-Viii
Facts
The petitioner, M/s. Venkateswara Pesticides and Seeds, filed a writ petition before the Telangana High Court challenging an Order-in-Original (OIO) No. 42/2024-25 (GST)-ADJN-NZB-DIV dated 28.01.2025, passed by the Assistant Commissioner of Central Tax, Nizamalpad Division (Respondent No. 2). The petitioner contended that the OIO was passed after a show cause notice dated 27.11.2024 was issued and uploaded on the Enforcement Module. While three personal notices were issued, the petitioner claims to have received only the last one dated 10.01.2025. Crucially, the DRC-01 was uploaded on 18.02.2025, after the impugned order was passed. The petitioner sought liberty to file a reply before the Assessing Officer. The petitioner approached the High Court later than expected as the OIO was uploaded on the portal at a later stage.
Held
The High Court, without entering into the merits of the issue, disposed of the writ petition. The Court granted liberty to the petitioner to prefer an appeal before the Appellate Authority within a period of ten days, subject to making the statutory deposit. If the appeal was preferred within the stipulated time, the Appellate Authority was directed to consider the question of delay sympathetically, taking into account the petitioner's explanation, and then decide the main appeal in accordance with the law. The Court made no order as to costs. The reasoning for this decision was based on the petitioner not having approached the appellate authority initially and the revenue not objecting to the petitioner availing the appellate remedy.
Key Issues
1. Whether the Order-in-Original dated 28.01.2025, passed by the Assistant Commissioner of Central Tax, Nizamalpad Division, is liable to be quashed on the grounds of procedural irregularities, specifically the alleged non-receipt of timely notices and the subsequent uploading of DRC-01 after the order was passed. Petitioner's Arguments: The petitioner argued that the Order-in-Original was passed without affording them a proper opportunity to file a reply, citing the late receipt of notices and the post-order uploading of DRC-01. They sought liberty to file their reply before the Assessing Officer and requested the High Court to quash the impugned order. Revenue's Arguments: The revenue, represented by the Senior Standing Counsel for CBIC, submitted that the petitioner had received the detailed show cause notice dated 27.11.2024. They did not object to the petitioner's prayer to avail the appellate remedy.
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH THE HoNoURAeLe SnI.T&rrcE G.M. MOHIUDDIN M/s. Venkateswara Pesticides and Seeds, 4-56, Bhulaxmi Camp Penta Kalan, Bodhan Nizambad-503235, Telangana. Rep. by its Proprietor Mr.Narayana Reddy Veeram Reddy ...PETITIONER AND 1 . The Assistant Commissioner Circle-Vlll, O/o Commissioner of Central Tax, Audit -ll Commissionerate Door no.1-98/8/20, 21 , Krithika Layout, Hitech City, Hyderabad€1 .
The Assistant Commissioner of Central Tax, Nizamalpad Divis'ron, Medchal Commissionerate, 3rd Floor, Knar Estate Nizambad-503003. 3. The Principal Commissioner of Central Tax, O/o The Chief Commissioner of Central Tax, Door No-1 '1-4-649/8, Lakdikapul, Hyderabad-500004. 4. Union of lndia, Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi -1 1000'l ...RESPONDENTS Petition under Article 226 ot lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly one i
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