Build Well Projects INDIA Private Limited vs. Goods And Service Tax Officer
Held
The Court held that the issue in the present Writ Petition (No. 42210 of 2022) was squarely covered by the Court's previous order in W.P.No.39904 of 2022, dated 09.12.2022. Following the reasoning and operative directions of the earlier order, the Court allowed the present writ petition. The matter was remitted back to the primary authority for reconsideration of the petitioner's case. The primary authority was directed to afford a personal hearing to the petitioner and pass an appropriate order in accordance with law expeditiously, but not later than two weeks from the date of receipt of the order copy. No costs were awarded. Any pending miscellaneous petitions were also closed.
Facts
The petitioner filed Writ Petition No. 42210 of 2022 before the High Court. The Court was informed that the issue in this petition was identical to that in W.P.No.39904 of 2022, decided on 09.12.2022. The earlier order indicated that the petitioner's appeal was rejected for reasons discussed in that order, and since the GST Tribunal had not yet been constituted, the petitioner could not pursue further remedies. The Court in the earlier writ petition allowed the petition and remitted the matter back to the primary authority for reconsideration after affording a personal hearing.
Key Issues
1. Whether the issue in Writ Petition No. 42210 of 2022 is covered by the decision in W.P.No.39904 of 2022, dated 09.12.2022? Petitioner's Contention: The petitioner did not explicitly argue any points, but the Court noted that the issue was squarely covered by a previous order. Revenue's Contention: The revenue's contentions are not recorded in the judgment. The Court proceeded based on the information that the matter was covered by a prior order.
AI-generated summary — verify with the full judgment below
HON’BLE SRI JUSTICE A.V.SESHA SAI AND HON’BLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO WRIT PETITION No. 42210 OF 2022
ORDER: (Per Hon’ble Sri Justice A.V.Sesha Sai)
When the matter is taken up, it is brought to the notice of this Court that the issue in the present Writ Petition is squarely covered by the Order of this Court in W.P.No.39904 of 2022, dated 09.12.2022. A copy of the said Order is placed on record.
The operative portion of the said order at para Nos.6 and 7, reads as follows:
“6. Needless to emphasize that the above said decision applies with all its fours to the case on hand. The petitioner preferred appeal but it was rejected for the reasons discussed supra. In that view of the matter and as the GST Tribunal has not been constituted as per the provisions of the Act so as to enable the petitioner to pursue his further legal remedies, in the interest of justice, we consider it apposite to allow the writ petition and remit the matter back to the primary authority i.e., 1st respondent to re-consider the case of the petitioner and after affording a personal hearing to him, pass an appropriate order in accordance with l
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.