High Court · 2025

J:?o ? :? o T? B:IJ,fi :,l *,., ttd, JIi%'i: ?, fr :i:"o:l' I RePresentative Offic 500016. And Havins its ProtNo z.2nl.tlfl,?[::113'tfhmi comprex' Main Road Raj am, Srikakulam District' ...PETITIONER AND 1 H:ir"#,lt'"*J$'s,Xf,"?t':xY;o[illi.ft "'i''5iil3ii303'"0'nmentor 3:iL?:ilJ ;l 2 o.Ill[?l'nfi!:iJB8,f lJi,tfl"Hfli#:"'f:T Directorate Generar "l and 2nd Floor, Wing Numbt '1 10066. Prdg.dggihqrs@)gov tn B'#'Bi.:,:#:'',j1ft f ..?I.?ff Hyderabad-500081 J 4 3-#:.*r:";sliE"sPE:tf lll3:i"fu H.'.;'"t'-tBffi 5:'1,i5'TllS:5:fl''J."?'"S:#l''^ilJ.TBl'?; runitH-No1-11'222t4' ...RESPONDENTS PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue a Writ or and Order or Direction with more particularly in the nature of a Writ of Certiorari to quash the Order daled 27t1112O24 beating OR No.61t2022-23-Adjn(ADC)GST and Order-in-Original No' 12112024-25' Adjn(ADC)-GST and consequent Demand in Form GST DRC-07 dated 24t12t2(J24 bearing RefNoZD361224O32924H and Show Cause Notice dated 311o3t2o22 bearing SCN No.167/2021.22(GST) as arbitrary, illegal, colourable exercise of power and contrary to the provisions of the .GST Act, 2017. and further, i,egar imposition and retention of penarty amounts paid by the petitioner, in utter defiance of provisions of GGST Act being viorative of the raws of the rand and fundamentar rights guaranteed to the petitioner under Articre 14, 1g and 21 of the Constitution of lndia and consequenfly set aside the same. lA NO: 2 oF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to suspend order dated 27r11t2024 bearing oR No.61i2022-23-Adjn(ADC)GST order-in-origin ar No. 121 t2024-25-Adjn(ADC)-GST and consequent Demand in Form GST DRc-07 dated 24r12t2024 bearing Ref.No.ZD361224O32924H and show cause Notice dated g110312022 bearing scN No.16712021-22(GST). and to grant the petitioner an expeditious hearing pending disposar of the above writ Petitio n. Counsel for the petitioner: Ms. A.JyOTHI RATNA, REp. FOR SRI M.K.VISWANATH NAIDU Counsel forthe Respondent No.1: SRI B.JITHENDER, CENTRAL GOVT. COUNSEL Counsel for the Respondent No.2 to 4: SRI DOMINIC FERNANDES, Sr. SC FOR CBIC The Court made the following: ORDER THEHoN'BLETHE CHIEF IU STICESRI APARE SH KU INGH S AND T Ordet S ST N' \Vrit Pctltlo nNo a.l071 of 2025 C M H I Heard Ms. A'Jyothi Ratna' learned counsel represenullg Mr. M.I(Vishwanath Naidu, learned counsel for the petidoncr andMr.DominicFernandes,learnedSeniorStandingCounsel for Central Board of Indirect 'faxes and Customs (CBIC) appearing for respondents No'2 to 4'

2. Petitioner has assailed the order-in-original darcd 21 .17.2024 and the summarY of the ordet of GST datcd 24.1,2.2024, as also the shorv cause notlce dated 31.03.2022, issted under Secriot 14 of the Central Goods and Services Tax,2011 (for short'the CGST Act')

3. Learned counsel for the petitioner has assailed the impugned orders inter alia on thc ground that the assessing officer has relied upon electronic device s, which were nevcr seized from the premises of the petitioner during investigation ' j'- i. a: .t_..i . '{.' 2 as per the panchanama dated 17.01.2019. The assessing officer has also relied upon the statements of number of witnesses, rvho were not aliowed to be cross_examine cl. Learned counsel also contends that the respondents/Revenue has not proceeded against the supplier of the pedlioner, if ar all the raxes werc not deposited by him. Hc has also taken a plca thar though the order-in-original is drgrtally srgned, rhe summarv of the order of GST has not been digitally sigred. pctirioncr, having no other efficacious alternadve remedy has, therefore, been compelled to approach this Court under Ardcl e 227 of the Consutution of Indra.

4. Learned Senior Standing Counsel for CBIC has srongll, opposed the maintainabiliqr of the writ petirion. lt is submimed that though the order-in-original was duiy communicarcd, the present writ petirion has been filed after some dela;.. It is also submitted that the plea raken by the petitioner on facts and in larv are open to bc raised in the appeal proceedin.qs. Therefore. ) Il t I t I I 3 at this stage, this Coutt maY refuse to entertain the wrlt petlflofl.

5. On consideration o[ rival submissions of the parues' we are of the view that the peritioner has srarght away invoked the jurisdiction of this Court under Article 226 of thc Constitution of India without availing the alternative remedy of appeal under Section 107 of the CGS'I Act' In those circumslances' without entering into the merits of the plea raised by thc petitioner, we deem it appropriate to relegate the petitioner before the appellate forum' It would be open for the peridoner to raise all grounds on facts and in iaw befote the appellate authoritY' \ 6 At this stage, learned counsel for the petirioner submits the writ petition has been filed aftet some delay on account of bonafde reasons' Therefore, the aPPellate authoriry may be directed to considet the question of delay sympatheticallY. 4 .I

1. In that vicrv of thc matter, if the appeal is filed within a period of ten da1,s from today with starutory pre_deposit. the appellate authodfi. would consider the appeal in accordance rvith law.

8. Subiect ro rhe above, the Writ perition is disposccl of. Ir is made clear that wc have not made any comnrents on the merits of the case. No costs. As a sequel, miscellaneous petitions, pending if any, stand closed. //TRUE COPY// SD/.A.PRATHIMA DEPUry REGISTRAR SECTI OFFICER The Secretary, Ivlinistrv of F1q19e, Department of Revenue, Jeevan Deep Buildrng, Sansad lrilarg, New Dethi, Union of inJir_iiooor r ne urrector General, Directorate General of GST lntelligence (DGGI), 1st ,6"i;; 9ry-1d Floor, Wing Number 06, West etoct, oS Rf purari, New E"tt i, 1 10066. The Principal Commissioner of Central Tax, Ranga Reddy GST Commissionerate, GST Btavan, H.No. f _dflas, vip nitr., Jaihind Enclave, Madhapur, Hyderabad-500081 The Director General of GST lntelligence, Hyderab ad Zonal Unit H-No.1_j1- 122/4.\ane oOp, HDFC Bank Beguripet, Hyj*"0"-OisoOOrO One CC to SRt M.K.V|SWANATH-NAiDU, na*"rtu tOpUCl One CC to SRt B.JITHENDER, CENTRAi COW. EOur.rSEL [OPUC] one CC to SRt Dorr/tNtC FERNANDES, S;Si'idn-cerc topucl Two CD Copies ,.' To, 1 2 3 4 5 6 7. 8 RBS LS HIGH COURT DATED: 05108t202s ...,...(_, 10 sEP 2[25 ORDER WP.No.22071 of 2O2S DISPOSING OF THE WRIT PETITION, WITHOUT COSTS l0 { ,r< ?d g/g//ts