M/S. Gvk Energy Limited vs. The Assistant Commissioner (St)
Facts
The petitioner, M/s. GVK Energy Limited, filed a writ petition challenging a show cause notice dated December 25, 2023, and a consequent order dated April 29, 2024, issued by the Assistant Commissioner (ST), Malkajgiri-1 Circle. The petitioner also challenged G.O.Ms.No. 118 dated August 25, 2023, and G.O.Ms.No. 110 dated December 30, 2023, issued by the Commissioner of Commercial Taxes. The dispute pertains to the financial year 2018-19. The petitioner sought a declaration that the impugned G.Os, show cause notice, and order were void, illegal, arbitrary, without jurisdiction, and non est in the eye of law, and consequently, sought their setting aside. An interlocutory application was also filed seeking a stay on further action, including the collection of tax.
Held
The Court held that the impugned show cause notice dated December 25, 2023, and the order dated April 29, 2024, were to be set aside. This decision was based on the parties' consensus that the matter should be disposed of in terms of the Court's prior order in W.P. No. 8014 of 2024, wherein similar notices and orders were set aside due to the absence of physical or digital signatures. The Court reserved liberty to the Department to proceed against the petitioner in accordance with law from the appropriate stage. The petitioner was also granted liberty to take all possible defenses in accordance with law. The Court did not expressly leave any issue undecided, as the parties agreed to a specific resolution based on precedent.
Key Issues
1. Whether the impugned Show Cause Notice dated 25.12.2023 and Order dated 29.04.2024 are void, illegal, arbitrary, without jurisdiction, and non est in the eye of law, as contended by the petitioner? The petitioner argued that the impugned show cause notice and order lacked physical or digital signatures. They relied on a previous order of this Court in W.P. No. 8014 of 2024, which set aside similar notices and orders on the same ground. The respondents, represented by the Assistant Government Pleader, Special Government Pleader for State Tax, Deputy Solicitor General of India, and Senior Standing Counsel for CBIC, agreed that the matter could be disposed of in terms of the order passed in W.P. No. 8014 of 2024.
Sections Cited
Section 151 CPC
AI-generated summary — verify with the full judgment below
1s4111 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) THUR AY ,THE FIFTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 21486 OF 2024 Between: M/s. GVK Energy Limited, Having its office at '156- 1 59, Paigah House, S.P.Road, Secundrabad, Telangana -500003 Represented by its Authorized Signatory Mr.sanjeev Kumar Singh, S/o.Late.Madan Gopal Singh, Aged about 60 years' R/o' Hyderabad ...pETrroNER AND I 2 1 4 5 6 The Assistant Commissioner (ST), Maljakgiri-1 Circle, Malkajgiri GST Division, Hyderabad.
Commissioher of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001 State of Telangana, Rep. by its Principal Secretary (Revenue) Department, Telangana, Secretariat Buildings, Hyderabad Union-of lndia, represented by its Secretary, Ministry of Finance, Department of Revenue, Central Secretariat, New Delhi.
Central Board of lndirect Taxes and Customs, Department of Revenue Ministry of Finance New Delhi Union 'of lndia, Represented by its Secretary Finance, North Block, Parliament'New Delhi ...RES,.NDENT'
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