Narender Reddy Guduru vs. The State Of Telangana
Held
The High Court did not delve into the merits of the petitioner's contentions regarding the violation of natural justice or the validity of the impugned order. Instead, acknowledging the petitioner's request for liberty to prefer an appeal, the Court granted permission to file an appeal within two weeks. This appeal is to be accompanied by the statutory pre-deposit and a delay condonation application. The Court directed that the appellate authority should consider the question of delay sympathetically, taking into account the facts and circumstances presented. If the appellate authority is satisfied regarding the delay, it should proceed to decide the appeal on its merits in accordance with the law. The Writ Petition was disposed of with this liberty granted to the petitioner, and no order as to costs was made.
Facts
The petitioner, Narender Reddy, filed a Writ Petition before the High Court of Telangana challenging an order dated 31.12.2025, passed by Respondent No. 3, the Assistant Commissioner, under Section 73 of the Telangana Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017. This order imposed a total liability of ₹4,07,95,920/- (Rupees Four Crores Seven Lakhs Ninety-Five Thousand Nine Hundred and Twenty only) for the financial year 2021-22, encompassing tax, penalty, and interest. The petitioner contended that the order was passed in violation of the principles of natural justice, specifically alleging that he was not afforded a fair opportunity of being heard. The petitioner sought to set aside this impugned order.
Key Issues
1. Whether the impugned order dated 31.12.2025, passed under Section 73 of the TGST and CGST Acts, 2017, is liable to be set aside for violating the principles of natural justice by not affording the petitioner a fair opportunity of being heard? The petitioner argued that they were not given a fair opportunity of being heard before the impugned order was passed, which is a violation of natural justice. They sought the setting aside of the order on this ground. The respondent revenue authority argued that the petitioner was free to prefer an appeal against the impugned order and raise all available grounds, both on law and facts, before the appellate authority. They did not explicitly address the petitioner's contention regarding the violation of natural justice in their submissions to the High Court, but rather focused on the availability of the appellate remedy.
Sections Cited
Section 73
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