M/S.Suvarna Traders vs. The Assistant Commissioner Of State Tax
Held
The Court found that an opportunity of personal hearing should have been granted, especially when an adverse decision was contemplated. The Court set aside the impugned order and remanded the matter back to the Assistant Commissioner for a fresh order after providing an opportunity of hearing.
Facts
The petitioner challenged an order confirming an excess claim of input tax credit (ITC) of Rs. 41,10,622.00 under CGST and an equivalent amount under SGST. The petitioner argued that no notice of personal hearing was issued, and their GST registration was cancelled, preventing portal access.
Key Issues
Whether the principles of natural justice were violated by not providing a personal hearing to the petitioner before passing an adverse order. Whether service of notice through the common portal is valid when the assessee's registration is cancelled.
Sections Cited
Section 75, Section 169
AI-generated summary — verify with the full judgment below
[ 329s ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FIFTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO:33292 OF 2022 Between M/s.Suvarna Traders, Represented by its Proprietor, Mr.Bhikshapathi Vangala Having its office at PIot No. 99, Suvarna Traders, Vasavi Nagar, Secunderabad, Hyderabad, Telangana - 500015 ...PETITIONER AND 1. The Assistant Commissioner of State Tax, Maredpally Circle, Begumpet Division, 6-3-789, 6th Floor, Pavani Prestige, Ameerpet, Hyderabad - 5000'16 2 The Commissioner of State Taxes C.T, Complex, Nampally Hyderabad - 500004
State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax) Hyderabad, Telangana ...RESPONDENTS Petition under Article 226 ot 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 direction particularly one in the nature of a WRIT OF MANDAMUS seeking declaration that the order vide Ref.MPLY/DRC- 0l/36AAPPVO818A1ZQ-1 dated 0
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