M/S.Mahaveer Constructions vs. The Principal Commissioner
Held
The Court noted that the petitioner's counsel intended to challenge the order passed by the authority. Since no further adjudication was required in the present writ petition, the Court disposed of the writ petition. The petitioner was granted liberty to challenge the order passed pursuant to the explanation to the show-cause notice in accordance with law. The Court did not decide on the merits of the petitioner's contentions regarding the delay or the nature of the order passed by the authority. No specific section of the GST Act or Rules was discussed in relation to the decision.
Facts
The petitioner received a show-cause notice from the Additional Commissioner, Office of the Commissioner of Central Tax, GST Commissionerate, Guntur. The petitioner submitted an explanation, raising grounds including jurisdiction and limitation. The High Court, by an order dated 25.03.2022, directed the authority to consider the explanation and pass an order within two weeks. However, the authority passed an order after six weeks, which 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, GST Commissionerate, Guntur, is valid, considering it was passed beyond the two-week period stipulated by the High Court's order dated 25.03.2022? (Question of law). The petitioner argued that the order was passed belatedly, beyond the prescribed timeframe, and was merely a reproduction of the show-cause notice with minor concessions. The revenue's arguments are not recorded in the judgment.
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.7111 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
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.