M/S Ola Fleet Technologies Private Limited vs. Union Of INDIA
Held
The Court held that the impugned Order-in-Original dated 25.04.2024 was unsustainable. The portal status, showing 'Reply furnished, pending for order by tax officer', clearly indicated that the petitioner's reply to the show-cause notice was received by the respondents. Therefore, the finding in the impugned order that the petitioner failed to submit a reply was factually incorrect and could not withstand judicial scrutiny. The Court reasoned that if the petitioner's reply was not considered, it constituted a gross violation of the principles of natural justice. For this singular reason, the order was liable to be set aside. The Court directed the authority to consider the reply filed by the petitioner to the show-cause notice dated 22.12.2023 and proceed further in accordance with law from that stage.
Facts
The petitioner, Y1:.9BJt"ql rechnorogies private Limited, filed a writ petition challenging an Order-in-Original dated 25.04.2024, passed by the Deputy Commissioner of Central Tax (Respondent No. 3). The petitioner contended that they had submitted a reply to the show-cause notice dated 27.12.2023 on 16.04.2024. However, the impugned order erroneously stated that the petitioner failed to submit a reply, thereby violating principles of natural justice and the petitioner's right to personal hearing. The respondents opposed the prayer based on their counter affidavit. The court examined the portal status which indicated 'Reply furnished, pending for order by tax officer'.
Key Issues
1. Whether the impugned Order-in-Original dated 25.04.2024, passed by the Deputy Commissioner of Central Tax, is illegal and in gross violation of the principles of natural justice, specifically Section 75(4) of the CGST Act, by failing to consider the petitioner's reply to the show-cause notice? Petitioner's Contention: The petitioner argued that they had duly filed their reply to the show-cause notice on 16.04.2024, as evidenced by the portal status. The finding in the impugned order that no reply was submitted is factually incorrect and violates their right to defend themselves and receive a personal hearing. This contravenes the principles of natural justice and Section 75(4) of the CGST Act. Respondents' Contention: The respondents opposed the prayer based on their counter affidavit, but did not provide a specific explanation for the discrepancy regarding the petitioner's reply.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
lr t34111 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRTIETH DAY OF SEPTEMBER TWO THOUSAND AND TWENry FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRIJUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO:20611 OF2024 Between: Y1:.9BJt"ql rechnorogies private Limited, Represented by i{s associate director- :,o,r_TJ" Y ,I?y,lS its. office at- Surveylrlo. 518,527,528.529 and 530, Kishtapur vilrage, Kudrapratap lndian . Lggistics pvt Ltd, Karimnagar Road, Munirab'ad. Hyderabad, Medchal Malkajgiri, Tdlangana ...PETITIONER AND 1. Union of lndia, through the Secretary, Department of Revenue. Ministrv of l-rnance, PO / P S- North Block, pariiament Skeet, New, Delhi_ i lOOOi
Principal commissioner of cenkar rax, H.No. 1-ggnA3, Vrp Hi[s, Jaihind Enclave, Madhapur, Hyderabad 500091 3 Pepyty commissioner of centrar Iax, Ranga Reddy cGST commissionerate, Heights Humayun Nagar, Masab Tank, Hyderabad.'Telangana ...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 dir
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