M/S Anwar Cable T.V. vs. The Assistant Commissioner
Facts
M/s Anwar Cable T.V. Network, the petitioner, filed a writ petition challenging an order-in-original dated April 27, 2022, passed by the Assistant Commissioner (Central Tax). The order pertains to the service tax demand for the period 2014-15 up to June 2017, with a demand of Rs. 29,47,807, and penalties under Sections 78 and 77 of the Service Tax Act. The petitioner contended that the assessment order was barred by limitation, contrary to natural justice, and issued without jurisdiction. The petitioner also alleged rejection of input tax credit. The respondents are the Assistant Commissioner, Deputy Commissioner, and Commissioner (Central Tax). The petitioner did not submit a reply to the show cause notice dated December 15, 2020, nor did they appear for the personal hearing.
Held
The High Court dismissed the writ petition. The Court noted that the impugned order-in-original dated March 9, 2022 (though the petitioner's challenge refers to an order dated April 27, 2022, the Court's discussion focuses on the appealability of the order-in-original), is an appealable order under Section 85(1) of the Finance Act, 1994, with the appeal lying before the Commissioner (Appeals-II), Customs and Central Tax, Hyderabad. While the petitioner raised the issue of limitation, the Court found that the petitioner did not submit any reply to the show cause notice or appear for the personal hearing. Given that the order is appealable, the Court was not inclined to entertain the writ petition and left it open to the petitioner to ventilate all their grievances before the appellate authority. The Court did not decide on the merits of the limitation claim or other contentions raised by the petitioner.
Key Issues
1. Whether the impugned assessment order, issued under Sections 73, 75, 77, and 78 of the Finance Act, 1994, read with Section 174 of the Central Goods and Services Tax Act, 2017, is barred by limitation for the assessment period 2014-15 to 2016-17 (up to June 2017)? Petitioner's Argument: The petitioner argued that the assessment order is barred by limitation, contrary to the principles of natural justice, and issued without jurisdiction. They also claimed that input tax credit was wrongly rejected. Revenue's Argument: The respondents, through their counsel, pointed out that the impugned order is appealable under Section 85(1) of the Finance Act, 1994. They also noted that the petitioner failed to submit a reply to the show cause notice and did not appear for the personal hearing.
Sections Cited
Section 73, Section 75, Section 77, Section 78, Section 85(1), Section 174
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) TUE AY, THE THIRTIETH DAY OF AUGUST 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: 33997 oF 2022 [ 3295 ] ...PETITIONER Between: AND 1 l\,4/s Anwar Cable T.V., Network Rep by it's Proprietor, lr/ohamad Abdul Sattar Anwar S/o Abdul lvlannan [tr]ohammad, aged 52 years Occ Business, R/o H.No.3-6-196/1,Opp Bus Stand Out Gate, Jio Office 1 st Floor, Nizamabad Road, Jagtial-505327 2 The Assistant Commissioner, of (Central Tax) 2' Floor, H.No.B-7-2961 1, [,4anikanta Complex. Hanuman Nagar Karim Nagar GST Division-505001 The Deputy Commissioner (Central Tax,), Door No. 7-1-25,Floo(, T.N.G.O's Building, l\rlankamma Thota, Karimnagar, Karimnagar District-505001
The Commissioner (Central Tax) lll Floor, l\,4edchal GST Bhavan, 11-4-64918, Lakdikapul, Hyderabad-500004 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue any Writ or Order or Direction more particularly one
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