M/S. Smr Builders Private Limited vs. The Dy Commissioner Of State Tax

Held

The Court noted that the learned counsel for the parties fairly submitted that the impugned show cause notice dated 28.12.2023 and order dated 26.04.2024 did not contain any physical or digital signature. The Court acknowledged that this Court, for the same reason, had previously set aside a similar order and show cause notice in WP No. 8014 of 2024, reserving liberty to the respondents to pass a fresh order. The parties agreed that the present matter could be disposed of in terms of the order passed in WP No. 8014 of 2024. Consequently, the impugned show cause notice dated 28.12.2023 and order dated 26.04.2024 were set aside. The Court reserved liberty to the Department to proceed against the petitioner in accordance with law from the appropriate stage, and to the petitioner to take all possible defenses in accordance with law. The issue regarding the validity of the notifications was not expressly decided, as the matter was disposed of based on the lack of signatures in the impugned order.

Facts

M/s. SMR Builders Private Limited (Petitioner) filed a writ petition challenging an order in Form GST DRC-07 dated 26.04.2024, passed by the Deputy Commissioner of State Tax, Punjagutta Division (Respondent No. 1). The Petitioner also challenged notifications extending time limits for passing orders, contending they were ultra vires. The core of the dispute stemmed from the impugned show cause notice dated 28.12.2023 and the subsequent order dated 26.04.2024. The Petitioner argued these documents lacked physical or digital signatures, rendering them illegal and violative of natural justice and constitutional provisions. The Respondents are the Deputy Commissioner of State Tax, Union of India, State of Telangana, and the Central Board of Indirect Taxes and Customs (CBIC).

Key Issues

1. Whether the impugned order in Form GST DRC-07 dated 26.04.2024, passed by the 1st Respondent, is void, arbitrary, illegal, without jurisdiction, and violative of the principles of natural justice, Articles 14, 19(1)(g), and 265 of the Constitution of India? 2. Whether Notification No. 09/2023-C.T dated 31.03.2023 and Notification No. 16/2023-CT dated 28.12.2023, and corresponding GO Ms. No. 118 dated 25.08.2023 and 170 dated 30.12.2023, which extended the time limit for passing orders, are without authority of law, ultra vires to Section 73(10) and Section 168A 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 impugned show cause notice and order lacked physical or digital signatures, making them void and illegal. They relied on a previous order of this Court in WP No. 8014 of 2024, which set aside similar orders on the same ground. Respondents' Arguments: The respondents did not record any specific arguments in the judgment, but the parties agreed to dispose of the matter in terms of the order passed in WP No. 8014 of 2024.