M/S.Shristhi Electricals Private Limited vs. Assistant Commissioner (St)
Held
The Court held that the time granted to the petitioner to respond to the show cause notice was insufficient, violating the principles of natural justice. The impugned order was set aside.
Facts
The petitioner sought to set aside an order disallowing transitional credit/refund relief. The petitioner argued that the order was passed in violation of natural justice as they were not granted adequate time to respond to the show cause notice.
Key Issues
Whether the petitioner was afforded a reasonable opportunity of being heard before the impugned order was passed, and if the time granted to respond to the show cause notice was adequate.
Sections Cited
None explicitly mentioned or discussed in detail, other than the general context of GST provisions related to transitional credit.
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) SATURDAY, THE NINETEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NO: 18490 OF 2023 Between: M/s. Shristhi Electricals Private Limited, Plot No. 27lA, SVCIE, Balanagar, Hyderabad, Telangana -500 037, represented by its Director, Sri. Karan Tibrewala. ...PETITIONER AND 1. Assistant Commissioner (ST), Fathenagar Circle, Hyderabad Rural.
Assistant Commissioner (ST), Enforcement Wing 4, O/o. Commissroner of (Cf) 3 rd Floor, Nampally Hyderabad.
Assistant Commissioner (CT), Hyderabad Rural Division, 4 th floor, Gagan Vihar, Nampally Hyderabad.
Assistant Commissioner (ST), Madhapur Circle lV, 7 th Floor, Nampally, Hyderabad.
Superintendent of Central Tax, Fathenagar Range, Kukatpally, GST Division, Medchal Commissionrate, 3rd Floor, Lords Court, Plot No. 80, 81 , Sy.No. 166, Usha Mullapudi Road, AS Raju Nagar, KPHP, Hyderabad.
State of Telangana, represented by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. ...RESPONDENTS Petition under A
The judgment continues below.
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