M/S. Vasant Automotive Solutions vs. The Assistant Commissioner (State Tax)
Facts
The petitioner, M/s. Vasant Automotive Solutions, filed a writ petition challenging an adjudication order dated August 28, 2024, and a summary of order in Form GST DRC-07 dated August 28, 2024, passed by the Assistant Commissioner (State Tax). These orders were issued under Section 73 of the CGST/SGST Act, 2017, for the tax period April 2019 to March 2020, imposing tax and penalty. The petitioner sought to quash these orders, alleging violation of natural justice, specifically the mandatory requirement of personal hearing under Section 75(4) of the CGST/SGST Act, 2017. The petitioner also sought directions for fresh adjudication and to restrain coercive recovery.
Held
The Court did not delve into the merits of the contentions raised by the parties. Instead, upon hearing the learned counsel for the petitioner, the Court granted liberty to the petitioner to prefer an appeal against the impugned order and the summary of order. The petitioner was directed to approach the appellate authority within two weeks, along with a delay condonation application and the statutory pre-deposit. The appellate authority was instructed to consider the question of delay sympathetically, taking into account the facts and circumstances, and if satisfied, proceed to decide the appeal on its merits in accordance with the law. The writ petition was disposed of accordingly, with no order as to costs.
Key Issues
1. Whether the adjudication order and summary of order passed by the Assistant Commissioner (State Tax) are liable to be quashed for violating the principles of natural justice, specifically the mandatory requirement of a personal hearing under Section 75(4) of the CGST/SGST Act, 2017? The petitioner argued that the impugned orders were passed in violation of natural justice principles, particularly the mandatory personal hearing requirement under Section 75(4) of the CGST/SGST Act, 2017. The petitioner sought a fresh adjudication with an effective opportunity to present their case. The respondents, represented by the learned Special Government Pleader, submitted that the petitioner is at liberty to prefer an appeal against the impugned order and summary of order, taking all available grounds before the appellate authority.
Sections Cited
Section 73, Section 75(4)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR AT HYDT#E;IITE OF TELANGANA (Speciat orisinar J u;;iiictionl wE D N E S DAY' rTrl,:XilE illjl ii l*oft' =, irE M B E R I s518 ] THE HONOURABLE THE C rHE HoNouRABLE sRrr'lltlioT,"E APARE'H KUMAR srNGH USTICE VAKTTI RAMAKRISHNA REDDY WRIT PRESENT NNO:3 PETITro 0488 OF 2026 Between: AND *H,ii:;+fr;t'f ,xh,*:f il#ia*rffi s:.f-T.#hi+d: ...petitioner The Assistant commissioner (state Tax), KpHB colony circle, Kukatoailv urvrsron, 7th Floor, Gaqan Vihar corpi"r,,irir.pa"lrvlilvoeraoao _ 50ooo1.
Tie state of Telanqana, T"q, ov * tlr"ir",'' Secretary, Revenue lr;:ffi:::' raxes & Resistration)'o"ori#"iilieransana secretariat, 1 z ...Respondents Petition under Arlicre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be preased to issue an appropriate writ, order or drrection, more particurarry one in the nature of a writ of certiorarified Mandamus, caring for the records rerating to the Adjudication order dated 2''og'2024 (DrN GSil36AApFvg263R1ZVt23) and the consequentiar Summary of Order in FORM GST DRC_07 bearing Reference No. 2D36082411g4475 dated 2g.og-2024, passed by Respondent No.l.nnd
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