M/S Prabhudas Kishoredas Tobacco Products Private Limited vs. The Assistant Commissioner Of Central Tax
Held
The Court disposed of the writ petition by directing the petitioner to deposit 10% of the tax liability, as assessed by the Assessing Officer, within four weeks from the date of the order. The petitioner was also directed to approach the Tribunal within three months from its constitution/establishment. The Tribunal is to decide the second appeal in accordance with the law. Crucially, the Court stated that no coercive action would be taken against the petitioner until the Tribunal decides the second appeal, subject to the petitioner depositing 10% of the tax liability within the stipulated time. The Court explicitly clarified that it had not expressed any opinion on the merits of the case. No costs were awarded.
Facts
The petitioner, M/s Prabhudas Kishoredas Tobacco Products Private Limited, filed a writ petition before the Telangana High Court challenging an Order-in-Original passed by the Assistant Commissioner of Central Tax (1st Respondent) and confirmed by the Joint Commissioner of Central Tax and GST (Appeals-II) (2nd Respondent). The petitioner sought to declare these orders as arbitrary, illegal, and violative of constitutional provisions. The petition also sought a stay on any recovery proceedings pursuant to these orders. During the hearing, the parties reached a consensus, leading to the disposal of the writ petition based on an agreed order.
Key Issues
1. Whether the Order-in-Original No. 1112023-24-Adjn_GST-NZB_DIV dated 25.10.2023, as confirmed by the Order-in-Appeal No. HYD-GST-MD-AP2|1O|2O24-25 dated 25.04.2024, is arbitrary, illegal, bad in law, void-ab-initio, and violative of the principles of natural justice and Articles 14, 19(1)(g), and 265 of the Constitution of India? Petitioner's Argument: The petitioner contended that the orders passed by the revenue authorities were arbitrary, illegal, and violated fundamental constitutional rights and principles of natural justice. They sought to set aside these orders. Revenue's Argument: The judgment records that the parties reached a consensus. Therefore, no specific arguments were recorded for the respondents in opposition to the petitioner's claims.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
[ 3430 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANl WRIT PETITION NO: 27181 OF 2024 Between: l\ills Prabhudas Kishoredas Tobacco Products Private Limited , 1-123, 512, Lane 9pposite Vijay High School, Manikbhandar, Nizamabad - 503 003, Telangana, Represented by its Authorised Signatory, Mr. Ramanbhai patel, Sio- Mr. Shivaramdas Patel ...PETITIONER AND 1. The Assistant Commissioner of Central Tax, Central Excise and Service Tax, Nizamabad Division, Medchal Commissionerate, KNAR Estate, 3rd Floor, Nizamabad - 503 003, Telangana.
The Joint Commissioner of Central Tax and GST (Appeals-ll), O/o the Commissioner of Customs and Central Tax, Appeals-ll, Hyd6rabad Commissionerate, 7th Floor, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana.
The Deputy Commissioner of Central Tax, Nizamabad Audit Circle, Circle-V, Audit-ll Commissionerate, Laxmi Nivas, H.No. 6-2-'129, Kanteswara Marg, Subash Nagar, Nizamabad - 503 002. ...RESPONDENTS Petition under Article
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