M/s. Dileep Chakravarthi Sunkari v. 1. The Deputy Commissioner of Central Tax

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be ..,RESPONDENTS I ,/ pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDA[/US declaring the actions of the Deputy Commissioner i.e Respondent No-1 herein in passing the impugned Order in Original No- 129t2O23- 2a-Adjn(DC)-S.Tax-TPD in Case No tVt16t17|2O2O-TPIGB/SCN.No.2912020 dated 31 .10.2023 beerins, DIN No.20231056YQ000000BF86 for the period Financial Year 2014-2015 and consequently the Assistant Commissioner i.e Respondent herein in passing the Recovery Notice dated 24.01 .2025 in C.No. No-2 lVl16117l2)2O-TPlGB to the Respondent No-6 Bank, as iltegal. arbitrary, improper, violative of the Principles of Natural Justice and barred by limitation as per the pibvisions of the Finance Act, 1994 and to consequently set asicle the same. . lA NO: 1 OF 2025 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 Recovery Notice dated 24.01 .2025 in C.No. lVl16l17l2O2O-TptcB issued by the Respondent No-2 to the Respondent No-6 Bank and permit the usage of the Current Account No-259908088288 held with the Respondent No-6 Bank pending disposal of the above writ petition. lA NO: 2 OF 2025 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 grant stay of all further proceedings in pursuance of the impugned Order in Original No- 12912023-24-Adjn(DC)-S.Tax-TPD in Case No tVl16t17t2O2O- Tp/cB/SCN. No.2912020 dated 31 .10.2023 bearing DIN No. 20231056ye0000008F86 issued by the Respondent No-'l herein pending disposal of the above writ petition pending disposal of the above writ petition. Counsel for the Petitioner: SRI K. AROAH Counsel for the Respondent Nos.1 to 4: SRI DOMINIC FERNANDES (senior standing counsel for CBIC) Counsel forthe Respondent No.s: SRI K.L.N. RAGHVENDRA REDDY, SC FOR CENTRAL GOVERNMENT The Court made the following: ORDER THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA IVRIT PETITION No.4294 of 2025 ORDER (Per the Hon'bte the Acting Chief Justice Sujog Paul): Sri K. Aroah, learned counsel for the petitioner; Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent Nos.l to 4 and Sri K.L.N. Raghavendra Reddy, learned Standing Counsel for the Central Government, for respondent No.5.

2. With the consent, Iinally heard. 3 This Writ Petition assails the Order-in-Original (OIO) dated 31.10.2023 and also the recovery notice dated 24.O1.2025. 4 Learned counsel for the petitioner submits that the petitioner neither received personai hearing notices nor received the impugned OIO. The petitioner carne to know about the impugned OIO only when it was served with the aforesaid ( ( impugned recovery notice. Attention of this Court is drawn on paragraph No.6 of the impugned OIO wherein it is categorically mentioned that the personal hearing notices were "returned undelivered" by the postal authorities. 5 This being the admitted position, learned Senior Standing Counsel for CBIC fairly submitted that the impugned I 2 OIO and recovery notice may be set aside and by reservrng liberty to the petitioner to participate in the proceedings after the stage of show cause notice and the competent authority may be directed to decide the matter afresh, because in similar matters' this Court has followed the same procedure' In view of consensus arrived at' the impugned OIO and 6. recovery notice are set aside' The petitioner shall no$/ appear before respondent No. I on 27 'O2'2O25 at 11:30 A'M" for which' no separate notice will be required to be issued' The petitioner may file its response to the show cause notice' Respondent No' 1 shall provide personal hearing notices to the petitioner and decide the matter a-fresh in accordance with la'*' expeditiously' AccordinglY, this Writ Petition 1S disposed of without 7 expresslng €rn) onion on merits of the case' No costs' Interlocutory applications, if any pending' shall also stan d closed. //TRUE COPY' SD/. K. AMMAJI ASSISTANT REGISTRAR SECTION OFFICER To, 1 2 3 The Deputy Commissioner of Central Tax, Gachibowli.CGST Division' Ranoareddv CGST Commissio"e;;b, GSt Bhavan' H-No- 10-3-301-303' 4th nG, H, ;ivr. ndi r, rrra sa o ra n k' Hvd e ra bad' Telansana tj;#:b;;i "'["]g - 500028 The Assistant Commissioner of Central Tax,-Gachibowli CGST Division' nr"."ir""ii, ccsr con',mitsion"i"i6, esi'anavan' H- No- 1 0-3-30 1 -303' 4th H;#:!;;il""[":sG H;;;v," nisir, tvtasau rank' Hvderabad' relansana - 500028. The Superintendent of Central Tax, Chandanagar CG|T Range' H'No- 10-3- s0i-505-aih Froor, serene iJeights, Humayun-nagar' Masab Tank' Hyderabad. Telangana - 500028. 4 The Commissioner of Central Tax, Rangared{v 99ST Commissionerate' GaiE"n;;;;, i.No--1-e8/7/43, vlP Hills, Jaihind Enclave' Madhapur. Hvderahad Telanqana - 500081. _, -tri!!-!!ril I ,..lL -'-7 t #ffff|.ij3#ry,l,:i i;Jtl,:, rvrinistry of Finance, 4th Froor, A_wins. shasrri /

6. The Branch [r,4anager, lndusind Bank (IFSC- 1ND80001900),G28 Astrat ll9,9hq Punjagurta, Rog!-!g-t, Banjara Hi[s, Near Nagarjuna Circte, Hyoerabad. I elangana_500034.

7. One CC to Sri K. Aroah, Advocate tOpUCl B. One CC to Sri Dominic Fernandes (senior standing counsel for CBIC) loPUCl

9. One CC to Sri K.L.N. Raghavendra Reddy, SC for Central Government[OPUC]

10.Two CD Copies , ., GJP / J HIGH COURT DATED:1710212025 \ ORDER WP.No.4294 of 2025 i, !- STI 16: t !) 2 z tlri 2p5 z t Or. , .r ri'fl b DISPOSING OF FTHE WRIT PETITION WITHOUT COSTS ,/r( /.4 5