Nektar Therapeutics (INDIA) PVT LTD vs. Union Of INDIA
Held
The Court held that the current show-cause notice was issued by the proper officer and that pre-show-cause consultation had been conducted as per previous directions. Therefore, the grounds for challenging the notice were not valid.
Facts
The petitioner challenged a show-cause notice issued by the GST authorities, arguing it was beyond statutory time and issued without proper jurisdiction. This followed a previous writ petition where a similar notice was set aside, with directions for pre-show-cause consultation.
Key Issues
Whether the show-cause notice was issued by a proper officer with jurisdiction and whether the required pre-show-cause consultation was conducted.
Sections Cited
Section 74(1), Section 50, Section 122(2)(b), Section 20
AI-generated summary — verify with the full judgment below
[ 3386 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE THIRD DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NO: 22584 OF 2023 Between: Nektar Therapeutics (lndia) P!,t Ltd, Having.its registered office at 2nd Floor, Shyam Arihant Plot No.1-B-304 to 307110 and 11 Patigadda Road, Begumpet Hyderabad -500 003 Rep. by its Authorised Signatory ...PETITIONER AND 1 Union of lndia, Through Revenue Secretary Ministry of Finance, No(h Block New Delhi - 110001 Goods and Services Tax, Council 5th Floor, Tower ll, Jeevan Bharti Building, Janpath Road Connaught Place, New Delhi -1 10001 Deputy Commissioner of Central Tax, Circle Vlll, Audit-1 1 Commissionerate Sanvi Yamuna Pride-Kritika Layout Madhapur, Hitech City, Hyderabad 500081
Assistant Commissioner of Central Tax, Circle Vlll, Auditll Commissionerate Sanvi Yamuna Pride-Kritika Layout Madhapur, Hitech City, Hyderabad - 500081
Additional Commissioner of Central Tax, Audit- ll Commissionerate 1- 9818,120,21 Krithika Layout Hitech City, Hyderabad - 500081
Superinte
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