M/S. Electrotech Devices vs. Assistant Commissioner (St) And 2 Others
Held
The Court did not decide the merits of the case. The learned counsel for the petitioner, on written instructions, submitted that the petitioner wished to withdraw the writ petition. Consequently, the High Court dismissed the writ petition as withdrawn. The interim order previously passed was vacated, and the related interim application was also dismissed as withdrawn. No costs were awarded.
Facts
The petitioner, M/s. Electrotech Devices, filed a writ petition challenging an assessment order dated March 30, 2020, passed by the Assistant Commissioner (ST) under the Central Sales Tax Act, 1956. The petitioner also challenged a recovery notice dated November 13, 2020, issued to the State Bank of India for recovery of Rs. 55,07,046/- for the periods 2014-15 and 2015-16. The petitioner contended that the assessment order was passed during the lockdown period, violating principles of natural justice and jurisdiction, and was passed after the stipulated time limit under the Constitution (101st Amendment) Act, 2016. The recovery notice was also challenged as erroneous and illegal. The petitioner sought a writ of mandamus to declare these actions illegal and to stay the recovery.
Key Issues
1. Whether the assessment order bearing A.O. No. 46734 dated 30/03/2020, passed during the lockdown period, is in violation of the principles of natural justice and without jurisdiction, particularly in light of the order in M/s. Bygging India Ltd v. Assistant Commissioner CT and others? 2. Whether the Form GST DRC - 13 dated 13/11/2020, issued for recovery of tax due under the Central Sales Tax Act, 1956, is erroneous, illegal, unjust, arbitrary, without jurisdiction, and violative of Articles 14, 19(1)(g), and 265 of the Constitution of India? 3. Whether the assessment order bearing A.O. No. 46734 dated 30/03/2020, passed under the Central Sales Tax Act, 1956, after 16/09/2017, is in violation of Section 19 of the Constitution (101st Amendment) Act, 2016, and without jurisdiction? Petitioner's arguments: The petitioner argued that the assessment order was passed during the lockdown, violating natural justice. They also contended that the assessment was time-barred as it was passed after the period stipulated by the Constitution (101st Amendment) Act, 2016. The recovery notice was argued to be illegal and arbitrary. Revenue's arguments: The judgment records no specific arguments from the revenue.
Sections Cited
Section 19
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE S7 rsr;;;i 6l5i;'i fisjif,flTi Ar HvDERABAD MONDAY, THE TWI rwoiHou'sAlJflilT#1ilr.f,o"r"ur.".* THE HONOURABLE I rHE HoNouRAB LE DR ;Hff :;i:ff:::',"fl ,,^ PRESENT WRI PETIT ON NO:543O F 2021 Between: IM/s. Electrotech Devices. [;i:-tn,ru:3,,,";;]"!"g:5f'f#3:"Ti',RI"l3-:i$s'110,',lst8'i?'^H[, Sreeman Colony, AND ...PETtiloNER
Assistant Commissioner (ST), Commercial Taxes ^ gi,ii",-iio Hil"N",th Wins, Gasan vin.,, r,r;,i,'p3if;?[fr3#;5'J-t?l3f8,r,,
Stare of Tetanoana Tep. oiitJFii"tiriJi$liEilh, (Revenue)(cr) Department 3. state Bank of india, nepiedenieo ovii.-iu';;il?:.,d;irilijiii.r".Jr,sevo'|,,,,, Rangareddy District. Petition under Articre 226 ot the constitution of rndia ,;;fr5rtiPli:^il: 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 a wRlr oF MANDAMUS declaring (i) the action of the 1st Respondent in passing the impugned order bearing A.o.No.46734 dated 30/03/2020 during the period when the lockdown was in force is in violation of principles of natural justice and without jurisdiction in light of the order dated 0211212020 passed by this Hon,b
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