M/S. Angel Technologies vs. The Union Of INDIA

WP/9999/2025HC TelanganaGSTCNR HBHC01019688202521 April 2025Bench: SUJOY PAUL,RENUKA YARA5 pages

For Petitioner: SRI KAILASH NATH P. S. S

AI SummaryRemanded

Facts

The petitioner, M/s. Angel Technologies, filed a writ petition before the Telangana High Court challenging an order-in-original dated 14.06.2022 passed by the Deputy Commissioner of Central Tax (Respondent No. 2). The petitioner sought to quash this order, alleging it violated principles of natural justice, was unlawful, and without jurisdiction. Additionally, the petitioner filed an interlocutory application seeking directions to unfreeze its bank account held with HDFC Bank (Respondent No. 4) and another application to stay further proceedings pursuant to the impugned order. The core of the dispute revolved around the service of the order-in-original on the petitioner.

Held

The Court held that the impugned order dated 14.06.2022 was not served on the current address of the petitioner. Based on this finding, and in view of the consensus arrived at between the parties, the Court set aside the impugned order. The bank attachment was provisionally lifted. The petitioner was directed to appear before the proper officer (Respondent No. 2) on 28.04.2025 at 11:30 AM, without requiring fresh notices. The proper officer was directed to rehear the petitioner and pass a fresh order in accordance with the law. The writ petition was disposed of without expressing any opinion on the merits of the case. No costs were awarded.

Key Issues

1. Whether the order-in-original dated 14.06.2022 passed by the Deputy Commissioner of Central Tax is liable to be quashed for being violative of the principles of natural justice, unlawful, and without jurisdiction? Petitioner's Contention: The petitioner argued that the order-in-original was not served on its current address, thus violating the principles of natural justice. Revenue's Contention: The judgment records a consensus reached between the parties, indicating that the revenue did not contest the petitioner's claim regarding non-service of the order on the correct address. No specific arguments from the revenue's side are detailed beyond this consensus.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENW FIRST DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE THE ACTING CHIEF JUSTICE.SUJOY PAUL AND THE HON'BLE SMT JUSTICE RENUKA YARA WRIT PETITION NO:9999 OF 202s Between: M/s. Angel Technologies, 9-1-66 to 68, Cloak Tower, S D Roqd, Hydellbad, Telangana - 500003 Rep. by its tvlanaging Partner Mr. Kanaganti Sridhar (GSTIN 364A5FM863BC1ZV) ...PETITIONER AND 1. The Union of lndia, Ministry of Finance, Department of Revenue, Shastri Bhavan, New Delhi 110001 Rep by its Principal Secretary 2. The Deputy Commissioner of Central Tax, Gachibowli , CGST Division, - nanga-re,tdV CGSi -ao;;issionerate, 10-i-301-303, 4h Floor, serene Heights, Humayun Nagar, Masab Tank, Hyderabad - 500028 3. The Assistant Commissioner of Central 'Tax, Gachibowli CGST Division, - njngJreddt Commisiionerate, 10-3-30't-303, 4th Floor, Serene Heights, Humayun Nagar, Masab Tank, Hyderabad 500028 4. HDFC Bank, Hitech City, Plot No.18, Ground Floor, Hardhik Crown,-HUDA Techno Enclave, Opp. CyberCity Pearl, Madhapur, Hyderabad - 500081 ...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, order or Direction, more particularly in the nature of a writ of certiorari, calling for records and quashing the order-in-original No. 6512022- 23-And(DC)-STax-TPD dated 14.06.2022 passed by Respondent No.2 as being violative of principles of natural justice, unlav'rful and without jurisdiction. i I l I I l I I i I I ./ lA NO: 2 OF 2025 Petition under liection 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be p,lss5s6 to direct the Respondents to defreeze the Bank account bearing no. 05452[]00004377 held with Respondent No.4. and permit the Petitioner to operate the sam,:. lA NO: 3 OF 2025 Petition under :jection 151 CPC praying that in the circumslances stated in the affidavit filed in sLrpport of the petition, the High Court may be pleased to stay all further proceedings, including recovery proceedings pursuant to the order-in- original No. 6512022-23-And(DC)-STax-TPD dated 14,06.2022 passed by Respondent No.2. Counsel for the Petitioner: SRI KAILASH NATH P. S. S. Counsel for the Respondent No.'l: SRI GADI PRAVEEN KUMAR, DEPUW SOLICITOR GENE:RAL OF INDIA Counsel forthe Respondent Nos.2 & 3: SRI DOMINIC FERNANDES, SENIOR S.C. FOR rSBlC Counsel for the Res pondent No.4: -

The Court made the following: ORDER

I \ THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.9999 of 2O25 ORDER: (Per the Hon'bte the Acting Chief Justice Sujog Paul) Sri Kailash Nath P.S.S., learned counsel for the petitioner and Sri Dominic Fernaldes, learned Senior Standing Counsel for CBIC, for respondent Nos.2 and 3. 2. With the consent, finallY heard.

During the course of hearing, learned counsel for the parties reached to a consensus. It is agreed that the impugned order dated 14.O6.2022 was not served on the current address of the petitioner and therefore, the said order may be set aside by reserving liberty to the proper officer to pass a fresh order in accordance with law. 4 . In view of the consensus arrived at, the impugned order dated 14.06.2022 is set aside. The bank attachment is provisionaliy lifted. The petitioner now shall appear before respondent No.2 on 28.04.2025 at 11:3O A.M' for which no fresh notices will be required to be issued to it. The proper officer shall t t I I t 1 I I I I rj

') rehea-r the petitroner and pass a fresh order in accor.da,ce with la',r,.

Accordin g1'r, the writ petition 1S disposed of without expresslng any opinion on the merits of the iase. No order as to costs. Miscellanr:ous petitions pending, if any, shall star:,d closed. P.PADMANABHA REDDY //II DFPUTY REG]STRAR SECTION OFFICER To, MP LS 1 The Princip;rl .secretarv. Union _Of lndia, Ministry of Financr,:, Department of Revenue. Slrar;tri Bhavln, ruew Oelni ift0oi""''' " ' The Deputl, (lommissioner of Central Tax, Gachibowli Ransareddy cGST Commi.i,."1"idiL,' io+_ 'r _"irj5,' i,, Heishts. Hurnayun Nasar, rr/asib r;;i;hy;;;;i _"Ebooza 2 CGST Floor, Division, Serene 3 The Assistan: commissioner of centrar rax, Gachibowri .GST Division. Ra nsareddv r o mmissionerate,- 1 0-5-5di -idij ;rr -Fi;; ;:' $;";; ilililiii!: H u m a y u n N : r g er r, M a s a b f a nf r, if vOL ia O a-O' S-O"O"O Z Aj.

One CC to SRt KATLASH NATH p. S. S. Advocate tOpUCl 5 .ne cc to {lR GAD, 'RAVEEN KUMAR, Deputy soricitor (ienerar of India [oPUC]

One CC to SRI DOt\4tNtC FERNANDES, Senior S.C. for CB|C tOpUCl 7. fwo CD Copies { I w I I

HIGH COURT DATED:2110412025 o+ 1r,i Srrrl:i\ ,, :) 01 tii\i 2!125 ( t -t' a t () DE.s nar cHjI ORDER WP.No.9999 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS I ! : i ,| I i i I I I i ! i i ! I I I t ,/ ei

Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.