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-CSR-AD3N-SANGREDDY DIN. 20240856YE0000702146 dated 26.08.2024) and consequential orders in FORM GST DRC-07 (Ref No. 2D3609240149907 dated 14.09.2024) issued by the 4th Respondent (Assistant Commissioner of Central Tax). These orders pertained to bunched-up periods from 2019-20, 2020-21, and 2021-22. The Petitioner sought to declare these actions illegal, non-est in law, arbitrary, and violative of principles of natural justice, and to quash them. An interim application was also filed seeking to suspend the effect of the FORM GST DRC-07 order for the period April 2020-March 2021.
Held
The Petitioner, through their counsel, sought to withdraw the writ petition. The Petitioner also 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 CBIC had no objection to this request. Consequently, the High Court dismissed the Writ Petition as withdrawn. However, in the interest of justice, the Court directed that if the Petitioner prefers an appeal 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 dismiss it solely on the ground of delay. No order as to costs was made.
Key Issues
1. Whether the bunched-up Order-in-Original No. 126/2024-25-CSR-AD3N-SANGREDDY DIN. 20240856YE0000702146 dated 26.08.2024, along with subsequent corrigendum and consequential orders in FORM GST DRC-07 dated 14.09.2024, issued by the 4th Respondent for the periods 2019-20, 2020-21, and 2021-22, are illegal, non-est in law, arbitrary, and violative of principles of natural justice? The Petitioner argued that these actions were illegal and arbitrary. The Respondents' arguments are not recorded as the matter was withdrawn. 2. Whether the Petitioner is entitled to interim relief suspending the effect of the FORM GST DRC-07 order for the period April 2020-March 2021 pending disposal of the writ petition? The Petitioner sought this suspension. The Respondents' arguments are not recorded.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following: ORDER
THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA II/RIT PETITION No.35295 of 2024 ORDER (Per the Hon'ble the Acting Chief Justice Sujog paul) Sri Salvaji 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 against 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 authorit5r against the impugned order within twenty one days from today, the said authorit5r shall decide the appeal on merits and the same shall not be thrown overboard on the ground of delay. No order as to costs. ( / 7
1 Miscellaneous petitions pending, if any, shali stand closed. //' . K. AMMAJI ASSISTANT REGISTRAR o, TJ GJP 1. 9n" CC to Sri Raja Shekar Rao Satvaji, Advocate tOpUCl
One CC to Sri Gadi Praveen Kumar Dy.- Solicitor gen. Of lnbia tOpUCl
One CC to Sri Dominic Fernandes, SC for CBIC[dPUC]
Two CD Copies \ { 1, t _-..----7- sful]bi6-rrrcen / @)
I HIGH COURT DATED:2710112025 ORDER 1 HE sIA 16r z WP.No.35295 of 2024 t) o * aJt SPA]'- DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS c 1 0 rrB 2[25
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.