M/S. Nichino Chemical INDIA Private Limited vs. Union Of INDIA
Original PDF →Facts
The petitioner, M/s. Nichino Chemical India Private Limited, filed a writ petition challenging an Order-in-Original (No. 126/2024-25-GST-ADJN-SGRDIV dated 26.08.2024) and a subsequent corrigendum (DIN- 20240856YQ0000s23648 dated 29.08.2024) issued by the 4th Respondent (Deputy/Assistant Commissioner of Central Tax). These orders pertained to bunched-up years from 2019-20, 2020-21, and 2021-22, and a consequential summary of order in FORM GST DRC-07 (Ref No- 2D360924015002T dated 14.09.2024) for the period April 2021-March 2022. The petitioner alleged the orders were illegal, non-est in law, arbitrary, and violative of principles of natural justice. The petition also sought suspension of the FORM GST DRC-07 order pending disposal.
Held
The Court noted that the learned counsel for the petitioner, after arguing the matter for some time, sought to withdraw the writ petition. The petitioner prayed for a direction that if an appeal is preferred before the appellate authority against the impugned order within three weeks, the same may be heard on merits. The learned Senior Standing Counsel for the respondents had no objection to this request. Consequently, the Writ Petition was dismissed as withdrawn. However, in the interest of justice, the Court observed that if an appeal is preferred before the appellate authority within twenty-one days from the date of the order, the said authority shall decide the appeal on merits and shall not reject it solely on the ground of delay. No order as to costs was made.
Key Issues
1. Whether the bunched-up Order-in-Original and consequential summary of order issued by the 4th Respondent are illegal, non-est in law, arbitrary, and violative of principles of natural justice, warranting quashing? Petitioner's Contention: The petitioner argued that the issuance of a bunched-up order for multiple years and the consequential summary of order were illegal, arbitrary, and violated the principles of natural justice. They sought a writ of mandamus to quash these orders. Revenue's Contention: The judgment does not record any specific arguments made by the respondents. However, the Senior Standing Counsel for CBIC had no objection to the petitioner's request to withdraw the petition and seek an appeal.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following ORDER -7
r' THE HON'BLE THE ACTING CHIEF WSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.35177 of2024 ORDER (Per the Hon'ble the Acting Chief Justice Suiog Paut) Sri Salvaj i Raja Shekar Rao' learned counsel for the petitioner, after arguing the matter for some time' seeks to withdraw this writ Petition and prays for a direction that if an appeal is preferred by the petitioner before the appellate authority agarnst the impugned order within three weeks' the same may be heard on merits'
Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent Nos'2 to 5' has no objection'
Accordingly, the Writ Petition is dismissed as withdrawn' However, in the interest of justice' it is observed that if the appeal is preferred before the appellate authority against the impugned order within twenty one days from today' the said authority shall decide the appeal on merits and the same shall not be thrown overboard on the ground of delay' No order as to costs' /I II I
Miscellaneous petitions pending, if any, shall stand closed. .N. SRIHARI ASSISTAN REGISTRAR //// S ON OFFICER To 1 2 The Secretary, Union of lndia, t\4inistry of Fihance, Department of Revenue, North 8lock, Central Secretariat, New Delhi -.1 .10 00.1 . The Chairman, Central Board of lndirect Taxes and Customs, Ir,/inistry of Finance, Department of Revenue, North Block, Central Secretariat, N-ew Delhi -'1 10 001. The Principal commissioner of central rax, central Excise and Service Tax, Medchal GST Com missionerate, Hyderabad. The Deputy/Assistant Commissioner of Central Tax, Sangareddy CGST Division, Medchal CGST Commissionerate, plot No. 328, SSR Arcade, t\/atrusri Nagar,,4iyapur, Hyderabad. 500049. The Assistant Commissioner of Central Tax,, Circle-Vll, Audit - ll Commissionerate, Door No. 1-gB/B/20,21, Sanvi yamuna pride. Krithika Layout, [\,4adhapur, Hitech City, Hyderabad-s0OOg1. One CC to SRI RAJA SHEKAR RAO SALVAJ|, Advocate [OPUC] One CC to SRI GAD| PRAVEEN KUMAR, DEpUTy SOLtCtTOR-GENERAL OF INDIA, Advocate [OPUC] One CC to SRI DOttrttNtC FERNANDES, SC FOR CB|C Advocate tOpUCl Two CD Copies 3 4 5 6 7 8I SA CJP @* ?{ I \
't HIGH COURT DATED:2710112025 ORDER WP.No.35177 of 2024 DISMISSING THE W.P AS WITHDRAWN WITHOUT COSTS. ;+ otvdSSO 1 g1 \ 1 + t qz[]t z i [f (: i) .a TA S c H I a( gO za 1 c 2[25 i--1 *_ -ii:-- _- \oD
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.