Mr. M.Satish Babu vs. The Principal Commissioner
Held
The High Court held that since the petitioner intended to challenge the order passed by the Additional Commissioner, Central Tax, GST Commissionerate, Guntur, separately and was taking steps to do so, no further cause survived for adjudication in the present writ petition. The Court granted liberty to the petitioner to pursue their challenge to the said order in accordance with law. The Court did not delve into the merits of the petitioner's original grounds concerning jurisdiction and limitation, nor did it decide on the validity of the order passed by the authority concerning the delay or its content. The operative direction was to dispose of the present writ petition with liberty to the petitioner.
Facts
The petitioner received a show-cause notice and submitted an explanation, raising grounds including jurisdiction and limitation. The High Court, by an order dated March 25, 2022, directed the Additional Commissioner, Central Tax, GST Commissionerate, Guntur, to consider the explanation and pass an order within two weeks. However, the order was passed after six weeks and was described as a replica of the show-cause notice, with a concession of 30 percent tax. The petitioner's counsel stated they were taking steps to challenge this subsequent order. Given that no further cause survived for adjudication in the present writ petition, the Court disposed of the petition.
Key Issues
1. Whether the order passed by the Additional Commissioner, Central Tax, GST Commissionerate, Guntur, is in accordance with law, considering it was passed beyond the stipulated period of two weeks from the High Court's order dated March 25, 2022, and whether it adequately addressed the petitioner's explanation regarding jurisdiction and limitation? Petitioner's Arguments: The petitioner argued that the order was passed after a significant delay (six weeks instead of two) and was merely a repetition of the show-cause notice, failing to provide a reasoned consideration of the grounds raised, particularly concerning jurisdiction and limitation. The petitioner intended to challenge this order separately. Revenue's Arguments: The judgment does not record any specific arguments made by the revenue or State in response to the petitioner's contentions regarding the delay or the nature of the order passed. The focus of the hearing was on the petitioner's intention to challenge the subsequent order.
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THE HON’BLE SRI JUSTICE C. PRAVEEN KUMAR AND THE HON’BLE SRI JUSTICE TARLADA RAJASEKHAR RAO
WRIT PETITION No.7439 OF 2022
ORDER: (per Hon’ble Sri Justice C. Praveen Kumar) Heard Sri P.Anand Seshu, learned counsel for the petitioner and Sri Y.N.Vivekananda, learned Government Pleader for Commercial Tax. Pursuant to a show-cause notice issued, the petitioner herein submitted explanation raising various grounds which includes the jurisdiction of the authority and also limitation. This Court by an order dated 25.03.2022, directed the authority, i.e., the Additional Commissioner, Office of the Commissioner of Central Tax, GST Commissionerate, Guntur to consider the explanation given by the petitioner and pass appropriate orders in accordance with law within a period of two weeks from the said date. It is said that no order was passed within the period prescribed, but an order came to be passed after six weeks, which is a replica of the show-cause notice except giving concession of tax to an extent of 30 percent. Sri P.Anand Seshu, learned counsel for the petitioner, would submit that he is taking steps to challenge the said order enclosing nece
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