M/S. Hyderabad Integrated Msw Limited vs. The Deputy Commissioner Of State Tax

Held

The Court noted that both parties fairly submitted that the impugned show cause notice dated December 28, 2023, and the order dated April 26, 2024, did not contain any physical or digital signature. The Court referred to its previous order in W.P. No. 8014 of 2024, where a similar issue of unsigned orders led to their setting aside with liberty to the respondents to pass fresh orders. Based on this precedent and the consent of the parties, the Court set aside the impugned show cause notice and order. The Court reserved liberty to the Department to proceed against the petitioner in accordance with law from the appropriate stage. The petitioner was also granted liberty to take all possible defenses in accordance with law. The Court did not decide the second issue regarding the validity of the notifications and government orders extending time limits, as the matter was resolved on the procedural defect of unsigned orders.

Facts

The petitioner, M/s. Hyderabad Integrated MSW Limited, filed a writ petition before the Telangana High Court challenging an order dated April 26, 2024, passed by the Deputy Commissioner of State Tax. The petitioner also sought to declare certain notifications and government orders extending time limits for passing orders as ultra vires. The core of the challenge stemmed from the fact that the impugned show cause notice dated December 28, 2023, and the subsequent order dated April 26, 2024, allegedly lacked physical or digital signatures. This procedural defect was the primary ground for seeking relief from the High Court.

Key Issues

1. Whether the impugned order dated April 26, 2024, passed by the Deputy Commissioner of State Tax is void, arbitrary, illegal, without jurisdiction, and violative of the principles of natural justice and Articles 14, 19(1)(g), and 265 of the Constitution of India, due to the absence of signatures. 2. Whether Notification No. 09/2023 dated March 31, 2023, and Notification No. 56/2023-CT dated December 28, 2023, issued by Respondent No. 4 through Respondent No. 5, and corresponding GO Ms No. 118 dated August 25, 2023, and GO Ms No. 170 dated December 30, 2023, issued by Respondent No. 3, which extended the time limit for passing orders, are without authority of law, ultra vires to Section 73(10) and Section 163(4) of the GST Act, 2017, and violative of Articles 14, 19(1)(g), 21, and 265 of the Constitution of India. Petitioner's arguments: The petitioner contended that the absence of signatures on the show cause notice and the order rendered them invalid and violative of natural justice and constitutional provisions. They also argued that the notifications and government orders extending time limits were beyond the statutory authority and unconstitutional. Respondents' arguments: The respondents did not present specific arguments on the merits of the case as the matter was disposed of based on a concession and a prior order.