Smt. Sunitha Reddy Kompally V. Union of India and 3 others

WP/40389/2022

AI Insights

The case involves Smt. Sunitha Reddy Kompally, the petitioner, who challenged an order-in-original issued by the 4th respondent, confirming a demand of Rs.3,62,250.00 under Section 74(1) of the CGST Act, 2017, along with a penalty and interest. The petitioner sought a writ of certiorari under Article 226 of the Constitution of India to quash the order. The respondents included various officials from the Central Tax and Central Excise Department. The court, after hearing the arguments, decided not to delve into the merits of the case and instead provided the petitioner the option to appeal the decision, as it was deemed an appealable order under the CGST Act.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 730413 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 04-11-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2012, Section 107 of the CGST Act, Section 151 CPC
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: GADI KUMAR; B SHARMA
• Assessee Lawyers: S A SUBBA RAO
• Keywords: Certiorari; Certiorari; Demand; GST; Interest; Order-in-Original; Penalty; Writ petition
• Section: 20; 107; 74(1)

Judgement Text

"[ 32ss ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FOURTH DAY OF NOVEMEER TWO THOUSAND AND T A/ENry TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO: ,t0389 OF 2022 Smt. Sunitha Reddy Kompally, Wife of Malla Reddy, Age 53 years, Proprietor, M/s.Zentronics Systems, 4-7819, 1st Floor, Street No.8, Erindavan Nagar, Habsiguda, Hyderabad - 500007. ...PETITIONER AND 1. Union of lndia, Represented by its Prl. Secre,tary, Central Tax and Central Excise Department. New Delhi. 2. The Commissioner of Central Tax And Central Excise, Securderabad GST Commissionerate, Hyderabad. 3. The Assistant Commissioner, Central Tax and CentralExcise, Amberpet Division, Hyderabad - 500013. 4. The Superintendent of Central Tax And Central Excise, Ramanthapur Range, Arnberpet Division. Hyderabad - 500013 ...RESPONDENTS Petition under Article 226 of the Constitution of hdia praying that in the circumstances stated in the affidavit filed therewith, ttle High Court may be pleased to issue a Writ Order or Direction, more particularly one in the nature of Writ of Certioran call for the entire records in ORDER-IN-ORIGINAL No. 2/2022- 23 (GST) in O C No. 108/2022. dated 12-10-2022 issued by the 4th Respondent herein and quash the same. Between: lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of the order in ORDER-IN ORIGINAL No.212022-23 (GST) in O.C No 108/2022, dated 12-10-2022 issued by the 4th Respondent herein pendang disposal of the above writ petition. Counsel for the Petitioner : SRl. S A SUBBA RAO Counsel for the Respondent No.l: GADI PRAVEEN KUMAR (Dy. SOLICITOR GENERAL OF rNDrA) Counsel for the Respondent Nos.2 to 4: SRl. B.NARASIMHA SHARMA, SC FOR INCOME TAX The Court made the following: ORDER l i THE HON'BLE THE CHIEFJUSTICE UJJAL BHUYAN AND THE HON'BLE SRTJUSTICE C.V.BHASKAR REDDY W.P.No.40389 of 2022 ORDE Pa rhe Ho 'bh thc ( tu.t luxt.\" l:ia/ Bhtldtt) Fbard Mr. S.ASubba Rao, leamed counsel for the petitioner and Mr. B.Narsimha Sarma, learned counsel for respondens I.{o.2 to 4. 'We have also heard Mr. B.Mukherjee, leamed counsel representing leamed Deputy Solicitor General of India for respondent No.1. 2. By filing this petition under Article 226 of *rc C-onstitution of India, petitioner has assailed the legaliry and validity of the order-in-original dated 12.1,0.2022 passed by respondent No.4 confirming the demand of Rs.3,62,250.00 underSection 74(1) of the Crntral Goods and Services Tax Act, 2017 (briefly the CGST Act' hereinafter) read with Section 20 of the Integrated Goods and Services Tax Act, 2012 besides imposition of penalryof equivalent amount and leryof interest. ' 3. The order-in-original dated 12.10.2022 is an appealable order under Section 107 oi the CGST Acl Therefore, without t ., expressing any opinion on merit' we grant libeny to the petitioner to avail the remedy of appeal against the order-in-origirnl dated t2.10.2022. 4 Subject to the above, this writ petition is disposed of' No costs. dismissed. fu a sequel, miscellaneous petitions, pending if anr stand SD/- MOHD. SANAULLAH ANSARI //TRUE COPY// ASS|sr?LrT REGISTRAR SECTION OFFICER To, 1. The Prl. Secretary, Central Tax and Central Excise Depa(ment, New Delhi, Union of lndia. 2. The Commissioner of Central Tax And Central Excise. Secunderabad GST Commissaonerate, Hyderabad. 3. The Assistant Commissioner, Central Tax and Central Excise. Amberpet Division, Hyderabad - 500013. 4. The Superlntendent of Central Tax And Central Excrse. Ramanthapur Range,Amberpet Division, Hyderabad - 500013 5. One CC to SRl. S A SUBBA RAO Advocate [OPUCI 6 One CC to SRl. GADI PRAVEEN KUMAR (Dy SOLICITOR GENERAL OF INDIA) Advocate {OPUC} 7 One CC to SRl. B.NARASIMHA SHARMA SC FOR INCOME TAX IOPUC] 8 Two CD Copies 9 One Spare Copy rL