Manchala Raju vs. Union Of INDIA
Facts
The Petitioner, Manchala Raju, filed a Writ Petition before the Telangana High Court challenging an Order-in-Original No. 2012024-25-GST-AC dated 11.07.2024, passed by the Assistant Commissioner of Central Tax (Respondent No. 2). The Petitioner contended that the impugned order was passed without issuing any notice to him, thus violating principles of natural justice and statutory provisions. The Revenue, represented by the Senior Standing Counsel for CBIC, argued that if no notice was served, the impugned order itself could be treated as notice, citing a previous High Court decision. The dispute concerns the validity of the order passed by the Assistant Commissioner.
Held
The Court allowed the Writ Petition and set aside the impugned Order-in-Original No. 2012024-25-GST-AC dated 11.07.2024. The Court reasoned that the breach of a statutory pre-requisite, namely the non-issuance of a show-cause notice, renders the order invalid. The Court found that if a show-cause notice was not issued, it constituted a clear breach of statutory requirements. Consequently, the Court deemed it proper to set aside the impugned order. The Court explicitly reserved liberty to the respondents to proceed against the petitioner in accordance with the law, clarifying that the limitation period for issuing notice would not impede the respondents' ability to do so. No costs were awarded. The operative direction was to set aside the impugned order.
Key Issues
1. Whether the Order-in-Original No. 2012024-25-GST-AC dated 11.07.2024, passed by the Assistant Commissioner of Central Tax, is void for non-compliance with principles of natural justice and statutory requirements, specifically the issuance of notice to the petitioner? Petitioner's Contention: The impugned order is void and unconstitutional as it was passed without issuing any notice to the petitioner, thereby breaching the principles of natural justice and the provisions of the Central Goods and Services Tax Act, 2017. Revenue's Contention: If it is established that no notice was served, the impugned order itself can be treated as a notice, as held in WP.No.4509 of 2023. The Revenue did not explicitly argue on the merits of the case or the validity of the order if notice was indeed not served, focusing instead on the procedural aspect of treating the order as notice.
Sections Cited
Central Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) THUR AY, THE THIRD DAY OF OCTOBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 26672 OF 2024 ...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 a writ or an order or direction, more particularly in the nature of Writ of Mandamus or any other appropriate writ, order or direction - to set aside the impugned Order-in-Original No.2012024-25-GST-AC dt.1l.07.2024 passed by Respondent No.2 as void, against principles of natural justice, against provisions of the Central Goods and Services f ax Act,2017, and unconstitutional. Between: Manchala Raju, $/o. Ellaiah, Aged about 40, Occ. Business R/o H.No 1-18- 60/7, MES Colony, OId Alwal, Hyderabad-500010 Permanent address- H. No. '1-101 , Bandothapur, Wardhanpet (Mandal), Warangal-506313 ...PETITIONER AND 1. Union of lndia, Represented by its Secretary (Revenue) North Block, New Delhi- 1 10 001
The Assistant Commissioner of
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