M/S.Sai Krishna Constructions vs. The Principal Commissioner
Held
The Court noted that the order was passed after six weeks, exceeding the two-week period stipulated in its previous order dated March 25, 2022. The petitioner's counsel indicated an intention to challenge this subsequent order. Since no further adjudication was required in the present writ petition given the petitioner's stated intention to pursue a separate challenge, the Court disposed of the writ petition. The petitioner was granted liberty to challenge the order passed by the authority in accordance with law. No costs were awarded. The ratio decidendi is that when a party intends to challenge a subsequent order that has rendered the present writ petition infructuous, the Court may grant liberty to pursue that challenge rather than deciding the original petition on its merits.
Facts
The petitioner submitted an explanation to a show-cause notice issued by the Additional Commissioner, Office of the Commissioner of Central Tax, GST Commissionerate, Guntur. This Court, by an order dated March 25, 2022, directed the authority to consider the explanation and pass an order within two weeks. However, the order was passed after six weeks and was largely 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 order.
Key Issues
1. Whether the order passed by the Additional Commissioner, Central Tax, GST Commissionerate, Guntur, is valid, considering it was passed beyond the stipulated period of two weeks from the Court's order dated March 25, 2022? Petitioner's Contention: The petitioner argued that the order was passed after an unreasonable delay, exceeding the two-week period prescribed by the Court, and that the order itself was a mere reproduction of the show-cause notice with minimal concession, failing to address the grounds raised in the explanation. Revenue's Contention: The judgment records no specific argument from the revenue or State regarding the delay or the validity of the order.
AI-generated summary — verify with the full judgment below
THE HON’BLE SRI JUSTICE C. PRAVEEN KUMAR AND THE HON’BLE SRI JUSTICE TARLADA RAJASEKHAR RAO
WRIT PETITION No.7181 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 its 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 n
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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.