M/S. Sri Laxmi Fastners vs. Assistant Commissioner (St)
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. The petitioner was directed to file the appeal within two weeks, along with a statutory pre-deposit and a delay condonation application. The Court stipulated that the appellate authority should consider the question of delay sympathetically, taking into account the facts and circumstances presented, and if satisfied with the explanation for the delay, proceed to decide the appeal on its merits in accordance with the law. The Writ Petition was disposed of with this liberty, and no comments were made on the validity of the impugned order or the petitioner's original contentions.
Facts
The petitioner, M/s. Sri Laxmi Fastners, approached the Telangana High Court challenging an order dated 15.12.2025 passed by the Assistant Commissioner (ST) for the financial year 2021-22 under Section 73 of the GST Acts. The petitioner contended that the order was passed in violation of principles of natural justice due to improper service of notices and orders. The petitioner's tax consultant allegedly failed to inform them about the show-cause notice, preventing them from filing a reply or attending a personal hearing. The petitioner only became aware of the order upon receiving a call from the GST Department. The respondents were the Assistant Commissioner (ST), the State of Telangana, and the Union of India.
Key Issues
1. Whether the action of the 1st Respondent in passing the impugned order dated 15.12.2025 for the year 2021-22 under Section 73 of the GST Acts is violative of the principles of natural justice, being without proper service of notices and orders? 2. Whether the impugned order is unsustainable on merits? The petitioner argued that the impugned order was passed without proper service of notices and orders, thus violating the principles of natural justice. They also contended that the order was unsustainable on merits. The revenue, represented by the Special Government Pleader for State Tax, did not explicitly present arguments on the merits of the case during the hearing, as the petitioner sought liberty to file an appeal. The judgment does not record specific arguments from the Union of India.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
134741 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE NINTH DAY OF OCTOBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA wRlT PETITION NO: 34175 OF 2026 Between: M/s. Sri Laxmi Fastners, Rep. by its Proprietor, Vadla Soma Chary, Sy No.182/A, Kanukunta Road, Sangareddy, Telangana- 502313. .....PETITIONER AND 1. Assistant Commissioner (ST), IDA Gandhi Nagar Circle, Hyderabad Rural Division, Hyderabad, Telangana.
State of Telangana, Rep. by its Principal Secretary to Government' Revenue (CT-ll) Department, Secretariat, Hyderabad.
Union of lndia, Rep. by the Secretary, Ministry of Finance, No.136-4, North Block, New Delhi. .....RESPONDENTS Petition Under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring the action of the 1st Respondent in passing the impugned Order dated 15.12.2025 passed for the year 2021-22 under Section 73 of the GST
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