M/S. Darshan Cotton Industries vs. Assistant Commissioner Of Central Tax
Held
The Court noted that the respondent claimed the order was sent via email and delivered. While not entertaining the writ petition on grounds of delay, the Court left open the petitioner's right to appeal if departmental rules permitted, and directed the department to consider granting a fresh certified copy.
Facts
The petitioner challenged an ex-parte order-in-original passed by the respondent, alleging non-service of the show cause notice, personal hearing notice, and the order itself. The petitioner claimed they were unaware of the order and needed a copy to file an appeal.
Key Issues
Whether the ex-parte order was passed in violation of principles of natural justice due to non-service of notices and whether the petitioner can still avail the remedy of appeal.
Sections Cited
Section 125
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE NINTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 30428 OF 2023 [ 3379 ] ...PETITIONER M/s. Darshan Cotton lndustries Represented by its Managing Partner, Mr. Chetan Mahashettyrvar, GSTIN . 36AAIFD0014H1ZY Rl/o.H.No.4- 3 -58/C, Bhainsa, Nirmal Road, Nirmal-504103.
Between: AND 1 2 a Assistant Commissioner of Central Excise and Service Tax, Nizambad Oirision, Nizambad, KNAR Estate, 3'd Floor, Nizambad - 503003.
The Superintendent of Central Tax, Central Excise and Customs Nirmal GST Range, D.No.7 -2- B3l 1 4lD, lndira Nagar, Nirmal-O41 06.
Union of lndia, Rep. by lVlinister of Finance. New Delhi. ...RESPONDENTS Petition under Article 226 ol lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or direction more particularly in the nature of writ of mandamus declaring the action of the 1st Respondent in passing the exparte order-in-original
The judgment continues below.
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