M/S. Navanand Entreprises vs. The Appellate Joint Commissioner (State Tax) (Fac)
Held
The High Court disposed of the writ petition by directing the petitioner to deposit 100% of the tax liability as assessed by the Assessing Officer within four weeks from the date of the order. The petitioner was also directed to approach the Goods and Services Tax Appellate Tribunal (the Tribunal) within three months from its constitution/establishment. The Tribunal is to decide the second appeal in accordance with the law. Crucially, the Court stated that subject to the petitioner depositing 10% of the tax liability within the stipulated time, no coercive action would be taken against the petitioner until the decision of the Tribunal. The Court explicitly stated that it had not expressed any opinion on the merits of the case. No order as to costs was made.
Facts
The petitioner, M/s. Navanand Enterprises, filed a writ petition before the Telangana High Court challenging an order dated 30.07.2025 passed by the Appellate Joint Commissioner (State Tax), which dismissed their appeal. This dismissal order confirmed an earlier order dated 21.08.2024 by the Assistant Commissioner (ST), Rajendranagar, levying a demand of Rs. 10,70,432/- (comprising Rs. 5,35,216/- SGST and Rs. 5,35,216/- CGST) along with a penalty. The petitioner argued that these orders were illegal, arbitrary, against the principles of natural justice, unsustainable in law, and passed without jurisdiction. The petition sought a writ of Mandamus to set aside the appellate dismissal order and confirm the illegality of the demand and penalty.
Key Issues
1. Whether the order passed by the Appellate Joint Commissioner (State Tax) dismissing the petitioner's appeal, and consequently confirming the order of the Assistant Commissioner (ST) levying a demand of Rs. 10,70,432/- and penalty, is illegal, arbitrary, against the principles of natural justice, unsustainable in law, and without jurisdiction, as contended by the petitioner. Petitioner's Arguments: The petitioner contended that the orders passed by the revenue authorities were illegal, arbitrary, against the principles of natural justice, unsustainable in law, and without jurisdiction. No specific provisions of law or precedents were mentioned in the provided text for the petitioner's arguments. Respondents' Arguments: The judgment does not record any specific arguments made by the respondents (State Tax authorities).
Sections Cited
None explicitly mentioned in the provided text, though the context implies actions under GST laws.
AI-generated summary — verify with the full judgment below
[ 3488 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY FIRST DAY OF NOVEIUBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRt JUSTICE G.M. MOHIUDDIN NO: 35 Between: tvl/s. Navanand Entreprises, Represented by its Proprieto.r Ml.. Vijay_Kumar Navanand, Having itd office at 5-1 -15517, Shirdi Sai Baba Nagar Colorry, Bandlaguda Jagir, Rajendranagar, Ranga Reddy District, Telangana - 500 086. ...PETITIONER AND 1. The Appellate Joint Commissioner (State Tax).(FAC), Secunderabad Division, 5th Floor, C.T. Complex, Nampally, Hyderabad.
The Assistant Commissioner (ST), Rajendranagar - ll Circle, Saroor Nagar Division, Hyderabad. 3. .The State of Telangana, represented by it's Principal Secretary, Revenue Department (CT), Telangana Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ or Order or direction, particularly one in the nature of Writ of Mandamus, setting aside the impugned appeal dismissal Order dat
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