M/S. Royal Sundaram General Insurance Co. Limited vs. The Deputy Commissioner And 6 Others

r\ HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originat Jurisdiction) FRIDAY ,THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY ONE THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T.VINOD KUMAR Between: AND 1 2 The Deputy Commissioner, Saroor nagar STU - 2 Telangana The Commissioner of State Taxes, Telangana CT Comp-iex, Nampally, Hyderabad. State of Telangana, Represented through Principal Secretary to Government, Revenue Department (ST), Telangana Secretariat, Hyderabad, Telangana Union of lndia, Represented by its Secretary, tMinistry of Finance, Department of Revenue North Block, New Delhi - 110001 Goods and Services Tax Council, Sth Floor, Tower ll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi - 1 10 001 Central Board of lndirect Taxes and Customs, 815, Nehru Place, l\,4arket Road, New Delhi -1 '10019. The Chairman, GSTN, East Wing, World Mark-1 , 4th Floor, Tower B, Aerocity, lndira Gandhi lnternational Airport, New Delhi - 1 10037. ...RESpONDENTS 3 4 5 6 7 Petition under Article 226 of lhe 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 WRIT OF IVANDAIVUS, Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the operation and all further proceedings pursuant to the Summary of Show Cause Notice bearing reference No. 2D360221004788 daled 13/0212021 issued by the Respondent No.1. Counsel for the Petitioner:SRl. LAKSHMI KUMARAN Counsel for the Respondent Nos. 1 to 3: SRl. SAI KRISHNA, AGP FOR ADVOCATE GENEREAL Counsel for the Respondent No. 4: SRI. N. RAJESHWAR RAO, ASST. SOLICITOR GENERAL Counsel for the Respondent Nos. 5 to 7: SRl. B.N. SARMA The Court at the stage of admission made the following: PRESENT WRIT PETITION NO: 12029 OF 2021 M/s. Royal Sundaram General lnsurance Co. Limited, No.8/6/300, First Floor, [othi Ramour, Hyderqlad Road, Karimnagar, Karimnagar, Telangana, 505001 Represented by Chief Financial Officer, Vaibhav Kabra ...PETITIONER a) To set aside the lmpugned Summary of Show Cause Notice bearing reference No. 2D360221004788 dated 1310212021 issued by the 1't Respondent as illegal, arbitrary, violative of principles of natural justice and violative of Article 14 and Article 19(g) of the Constitution of lndia. lA NO: 1 OF 2021 IIONOURABLE SRI JUSTICE N{.S.RAMACHANDRA RAO AND HONOUITABLT] SRI JUSl'ICE T.VINOD KU]\IAR \\'Rl'I PETll'lO\ No.12029 of 2021 ORDL,R: (Per Hon'ble Sri Justicc M.S. I{arnachantlra Rao) Heard leamed counsel for petitioner and Sri Sai Krishna, learned Assistant Govemment Pleader attached to the Office of the learned Advocate General, appearing for respondent Nos.1 to 3. 2. Petitionerassailstheshowcausenoticedt.l3-02-2021 issuedby the 1't respondent on the ground that the show cause notice is vague and does not furnish proper details to enable the petitioner to file a response thereto. 3. The first para ofthe show cause reads: "lt has come to my notice that tax due has not been paid or short paid or reftntd has bcen released erroneousl.y or input ktx crcdit hus be tn v rongl.y ulailed or utili:ed b.t' .y'ott or the umou t paid b.v .t'ou tlrough the abovt reJerred qplicotion .lbr inlimation o/ \'oluntdry pd))menl Jbr the reasons and other detuils mentioned in annexure for the aforesaid tax period. Therefore, you are directed to furnish a reply along with supporting documents as evidence in support of your claim by the date mentioned in table below." 4. A reading of the above indicates that the Officer issuing the show cause is not clear in his mind as to the category in which the petitioner falls and the notice also does not indicate rvhat actually the petitioner needs to respond to. 5. Sri Sai Krishna, learned Assistant Government pleader attached to the Office of the leamed Advocate General, appearing fbr respondent Nos.l to 3 states that the l't respondent rviil withdra,,v the show cause notiie and issue a proper show cause furnishing the corect details to enable the petitioner to reply to the same. 6. Accordingly, the Writ petition is allowed; and the impugned show cause notice edt.13-02-2021 issued by 1,t respondent under Section 73 of the GST Act, 2017 is set aside granting liberty to hirn to issue show cause notice to the petitioner mentioning the correct parliculars to enabie the petitioner to respond thereto. No costs. 1 Consequently, miscellaneous petitions, pending if any, shal1 stand closed \ //TRUE COPY' SD/-K,SAILESHI ASSISTANT REGISTRAR \r-.' SECTION OFFICER To, 1. The Deputy Commissioner, Saroor nagar STU - 2 Telangana 2. The Commissroner of State Taxes, Telangana CT Complex, Nampally. Hyderabad. 3. The Principal Secretary to Government, Revenue Department (ST), State of Telangana, Telangana Secretariat, Hyderabad, Telangana 4. The secretary, Ministry of Finance, Department of Revenue North Block, State of Telangana, New Delhi - 'l i 000 j 5 Goods and Services Tax council, Sth Floor, Tower ll, Jeevan Bharti Buirding, Janpath Road, Connaught Place, New Delhi - .l 1O OO1 6. central Board of lndirect raxes and customs, gi 5, Nehru place, IVarket Road, New Delhi - 1 '1 001 9. 7. The Chairman, GSTN, East Wing, World Mark-,l , 4th Floor, Tower B, Aerocity, lndira Gandhi lnternational Airport, New Delhi - 1 10037. B. One CC to Sri. Lakshmi Kumaran, Advocate tOpUCl 9.. 9n" CC to Sri. N. Rajeshwar Rao, Asst. Solicitor General (OPUC) 10.One CC to Sri. B.N. Sarma, Advocate (OPUC) '1 'l 'Twoccsto GP for commercial raxes, High court forthe state of rerangana. louTl 12. Two ccs to the GP for Advocate General, High courl for the state of relangana. (our) 13. Two CD Copies. PI\4 \* HIGH COURT DATED:30/04/2021