M/S. Hsil Limited- Packaging Products Division vs. The Union Of INDIA
Held
The Court was presented with a writ petition challenging the demand and recovery of interest for delayed GSTR-3B filings. The petitioner sought various reliefs, including the setting aside of the demand, condonation of delay due to technical glitches, and refund of the recovered amount. However, at the hearing, the learned counsel for the petitioner, on instructions, expressed the petitioner's desire to withdraw the writ petition. Consequently, the Court dismissed the writ petition as withdrawn. No specific findings were made on the merits of the issues raised by the petitioner, as the case was disposed of on the petitioner's request for withdrawal. The Court also stated that there would be no order as to costs.
Facts
The petitioner, M/s. HSIL Limited, filed a writ petition challenging a letter dated 22.04.2019 and a subsequent recovery letter dated 14.05.2019, issued by Respondent No. 6. These letters demanded an amount of Rs. 1,07,65,814/- towards interest for non-filing of GSTR-3B returns for July-October 2017. The recovery was sought through attachment of the petitioner's bank account. The petitioner contended that this action was contrary to the CGST Act and Rules, violative of natural justice, and illegal. The petitioner also sought directions to consider transitional credit, accept GSTR-3B filings, condone delay due to technical glitches, and refund the recovered interest.
Key Issues
1. Whether the demand of interest amounting to Rs. 1,07,65,814/- for non-filing of GSTR-3B returns for July-October 2017, and the subsequent attachment of the petitioner's bank account, is contrary to the provisions of the CGST Act, 2017 and Rules made thereunder, violative of principles of natural justice, illegal, arbitrary, perverse, and violative of Articles 14 and 19(1)(g) of the Constitution of India? Petitioner's arguments: The petitioner argued that the demand and recovery were illegal and arbitrary. They sought directions to consider transitional credit, accept delayed GSTR-3B filings due to technical glitches, condone the delay, and refund the recovered amount. Respondents' arguments: The judgment does not record any specific arguments made by the respondents. However, the respondents are the revenue authorities who issued the impugned demand and recovery notices.
Sections Cited
CGST Act, 2017
AI-generated summary — verify with the full judgment below
[ 32e5 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY ,THE TWENTY SECOND DAY OF NOVEMBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY Between: AND 1 M/s. HSIL Limited- Packaging Products Division, AGI Glaspac, Off Motinagar, PB No. 1930, Sanathnagar, Hyderabad- 500 018 Rep. by its Authorised Signatory Shri. Allada Ravindra Babu, aged 50 years Sio. Allada Satyanarayana ...PETITIONER The Union of lndia, Through its Revenue Secretary, Department of Revenue, Ministry of Finance,'l28-fuNorth Block, New Delhi.
The Central Board of lndirect Taxes and Customs, Through its Chairman, North Block, New Delhi - 1 10 001 ommissioner of Central Tax, Medchal Commissionerate GST Bhavan, loor,Hyderabad - 500 004, Telangana The Commissioner of Central Tax, Rangareddy Commissionerate, Posnett Bhavan Tilak Road, Abids, Hyderabad-500 001 The Assistant Commissioner of Central Tax, 2nd Floor, Lords Court, AS Raju Nagar, KPHB, Hyderabad-S00 072 The Superintendent of Central Tax, Moosapet Range, 3rd Floor, Lords Court, AS Raju Nagar, KPHB, Hyderabad-S00 072 2 3 4 The C 2nd F o
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