M/S.Suvarna Traders vs. The Assistant Commissioner Of State Tax
Held
The Court found that it was in the interest of justice to grant the petitioner an opportunity of hearing. The impugned order was set aside and the matter was remanded back to the Assistant Commissioner.
Facts
The petitioner challenged an order confirming excess Input Tax Credit (ITC) claim. The petitioner argued that no personal hearing was granted, while the respondents claimed notices were uploaded to the common portal. The petitioner's GST registration was cancelled before they could access the portal.
Key Issues
Whether the principles of natural justice, specifically the right to a personal hearing, were violated. Whether service of notice through the common portal was valid when the petitioner's GST registration was 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 Between: M/s. Suvarna Traders, Represented by its Proprietor, Mr. Bhikshapathi Vangala Having its office at Plot No.99, Suvarna Traders, Vasavi Nagar, Secunderabad, Hyderabad, Telangana - 500015 ...PETITIONER AND 1 The Assistant Commrssioner of State Tax, Maredoallv Circle. Beoumoet Division, 6-3-789, 6th Floor, Pavani Prestige, Ameerfiet, Hyd'erabad -'5000'16 The Commissioner of State Taxes, C.T, Complex, Nampally Hyderabad - 500004 State of Telangana, l hrough Principal Secretary to Government, Revenue Department (Commercial lax) Hyderabad, Telangana. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or direction partrcularly one in the nature of a WRIT OF MANDAMUS seeking declaration that the order vide Ref. MpLy/DRC- 01/36AAPPV0818A|ZQ-2 dated 05.052022 passed by Responden
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