High Court · 2025

lProcess Business Solutions Pvt Ltd., A Company having its address at 1- 61120, Kavuri Hills, Madhapur, Hyderabad - 500 033. Ielangana, lndia. Represented by its Authorised Signatory; Mr. Mvek Sehgal. ...PETITIONER AND 1 2 3 Union of lndia, Ministry of Finance, Department of Revenue,New Delhi - 100 011 Office Of The Assistant Commissioner Of Central Tax (GST), Baniara Hills Division, 3rd Floor, Amiso Plaza, 8- 2- 677lP,Road No. 12, Banjara Hills, Hyderabad - 500 034. Ih" Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, 2nd Floor, GST Bhavan, Basheerba'gh, Hyderabad, Telangana, 500004. a. O{ice_9[ the Superintendent of Central Tax, Banjara Hills - I Range, Banjara Hills Division, 1st Floor, Amiso Plaza, Near Cenlury Hospital, Road No.'12, Banjara Hills, Hyderabad - 500034.

5. Qfficg of the Superintendent of Central Tax, Red Hills Range of Abids Division, Akira Shikara Building, 1st Floor, Opposite to Board of Intermediate Education Building, Jusbagh, Nampally, Hyderabad - 500001. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ or direction or order more particularly in the nature of a writ of certiorari calling for the records and quashing the (i) lmpugned Order- in- Original daled 13.12.2023 bearing Order No. 27612023-24-(5T)/8HD, DIN 20231256YN000000D22A, C. NO. lVl09l160ll2O20- BHD- Adjn issued by Respondent No. 2 under the Finance Act - 1994 (ii) Show cause notice dated 30. 12.2020 bearing SCN No. 13412020- BHD, DIN 20201256YN000038833B' C No' lvtogl16oll2o20- BHD- Adin and consequently setting aside the demand letter dated 17. 10. 2024, as being illegal and in violation of applicable law and principles of natural justice, and restrain the Respondents from otherwise proceeding against the Petitioner for the financial year 2015 - 2016. lA NO: 2 OF 2024 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 all further proceedings pursuant to lmpugned order dated 13. 12. 2023 bearing order No. 27612023- 24- (STyBHD, DIN 20231256YN0000000224, c. NO. N/09/160//2020- BHD- Adjn in the interest of justice. lA NO: 3 OF 2024 Petition under Section 15'l cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay the lmpugned order dated 13. 12. 2023 bearing order No. 27612023- 24- (STyBHD, DIN 20231256YN000000D22A, C. NO. tvt0gl160ll2O20- BHD-Adjn in the interest of justice Counsel for the Petitioners: M/s. SHEETAL SRIKANTH' REP. FOR M/s. MYTRI INDUKURU Counsel for the Respondent No.1 : SRI GADI PRAVEEN KUMAR' Dy. SoLICITOR GEN. OF INDIA Counsel for the Respondent No.2 to 5: SRI DOlttllNlG FERNANDES, Sr. SC FOR CBIC The Court made the following: ORDER ( THE HONOURABLE SRI JUSTICE SUJOY PAUL AHD THE HONOURABLE DR. .IUSTICE G.RADHA RANI . WRIT PETITION No'35759 OF 2O24 ' ORDER: ftter Hon'bte Sri Justice Suiog Paul) Ms.Sheetal Srikanth, learned counsel representing on behalf of Ms.Mytri Indukuru, Iearned counsel for the petitioner and Sri Dominic Fernandes, learned Senior Standing counsel for cBIC for resPondent Nos'2 to 5.

2. With the consent, frnallY heard'

3. The parties fairly admitted that in the instant case' show-cause notice was issued ot 30 '12'2O2O ' petitioner filed reply to the said notice on 27'Ol'2O21 ' The Assessing Officer passed the impugned Order-in-Original (O-I-O) In turn' the on 13.12.2023.

4. Learned counsel for the petitioner submits that the petitioner's reply has not been considered in the O-I-O' whereas' the said reply was duly received by the Department' l l

5. Learned Standing Counsel fairly admitted that the reply was indeed received by the officer, but, it has not been considered b""ro","-'.r", the opinion of the authority, it was not relevant' 1

6. If reply was received by the respondent-authority, he was under dut5r to consider it. In the O-l-O, it is mentioned that no reply has been received. Thus, O-I-O cannot be justified on the ground that the reply was irrelevant. If reply was irrelevant, such a finding should have been grven by assigning reasons therefor. Since the reply was admittedly received and yet, it has not been considered, the impugned O-l-O dated 13.12.2023 became vulnerable and accordingly set aside. The matter is restored in the file of Assessing Oflicer. He shall consider the reply and provide personal hearing to the petitioner ald pass a fresh order, in accordance with law.

7. Accordingly, the Writ Petition is disposed ol without expressing any opinion on merits of the case. No costs. Miscellaneous petitions pending, if any, shall stand closed. SD/. L.LAKSHMIBABU ASSISTANT REGISTRAR //TRUE COPY// TION OFFICER To,

1. Union of lndia, Ministry of Finance, Department of Revenue, New Delhi - 100 01'1.

2. Olfie Of The Assistant Commissioner Of Central Tax (GST), Banjara Hills Division, 3rd Floor, Amiso Plaza, 8-2-6771P, Road No.12, Banjara Hills, Hyderabad - 500 034.

3. The Principal Commissioner Commissionerate, 2nd Floor, Telangana, 500004. of Central GST Bhavan, Tax, Hyderabad GST Basheerbagh, Hyderabad, 4 Office of the Superintendent of Central Tax, Banjara Hills - I Range, Banjara Hills Division, 1st Floor, Amiso Plaza, Near Century Hospital,Road No. 12, Banjara Hills, Hyderabad - 500034. ;/

5. Office of the Superintendent of Central Tax, Red Hills Range of Abids Division, Akira Shikara Building, 1st Floor, Opposite to Board of lntermediate Education Building, Jusbagh, Nampally, Hyderabad - 500001.

6. One CC to SRI MYTRI INDUKURU, Advocate [OPUCI 7. One CC to SRI DOMINIC FERNANDES, Sr. SC FOR CBIC [OPUC] 8. One CC to SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GEN. OF lNDlA, High Court for the State of Telangana at Hyderabad IOPUC]

9. Two CD Copies BSR PSK HIGH COURT DATED: 0810112025 , I ORDER WP.No.35759 of 2024 t I / o t R TllE S 1l 2a ffs 2w r'47 DISPOSING OF THE WRIT PETITION, WITHOUT COSTS