Bhoopesha Bishnoi v. The Assistant commissione-r of central rax
Case at a glance
Outcome
Disposed of
Accordingly, this Writ Petition is disposed of in terms of
Provisions considered
- Constitution of India arts. 14, 19(1Xg), 21, 265
- Code of Civil Procedure, 1908 s. 151
Key paragraphs
- Para 44. Accordingly, this Writ Petition is disposed of in terms of aforesaid order. If the appeal is preferred by the petitioner within (45) days from today before the appellate authority, the said authority shall consider and decide the appeal on merits and it shall not…
Judgment
The Assistant commissione-r of central rax, central Excise and service Tax, Medchal Division Medchal Commissionerate, H.No.g-2-77la, eOitfrya iowers, Sri Sai Enclave, Old Bowenpally, Secunderabad - 500011. -
Central Board of Indirect Taxes and Customs, GST policy Wing, New Delhi Rep. by its Commissioner.
Union of.lndia,.Ministry of Finance, Represented by its Secretary, North Block, New Delhi - 1 10001 . ....RESPONDENTS Petition Under Article 226 ol 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, order, or direction more particularly one in the nature of a writ of Mandamus. (i) declaring order-in-original dated 21 .o3.2024 vide DRC 07 ref. no. 2D360324034684E passed by Respondent No.1 for the tax period April, 2018 to March. 2019 and April, 2019 to March.2020 and the Show cause Notice No.131/2023 dated 18.12.2023 issued by Respondent No.1 underthe provisions of CGST Act,2017 as being invalid, void. arbitrary, illegal, barred by timitation, without jurisdiction and without authority of law apart from being violative of Articles 14, 1 9(1 Xg) and 265 of the constitution of lndia and to consequenfly set aside the same and pass such further or other order(s) as this Hon' ble Court may deem fit and proper in the circumstances of the case.
(ii) declaring that the Notification No. 09/2C23-C.T dated 31.03.2023 issued by Respondent No.2 which exlended the time linrit for passing the impugned order is without authority of law and ultra vires to the section 73(10) of the GST Act 2017 and Section 168A of CGST Act, 2017 and violative of articles 14, 19(1Xg), 21 and 265 of the Constitution of Ind ia. |.A.NO:1 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 stay all further proceedings including the recovbry of tax demand, interest and penalty pursuant to Order-in-Original dated 21 .O3.2024 vide DRC 07 ref . no. 2D360324034684E passed by Respondent No.1 for the.tax period April, 2018 to March, 20'19 and April, 2019 to March, 2020. Counsel for the Petitioner : SRl. MOHD MUKHAIRUDDIN Counsel for the Respondent No.1 & 2 : M/s DOMINIC FERNANDES (SENIOR STANDTNG COUNSEL FOR CB|C) Counsel for the Respondent No.3 : SRI B.MUKHERJEE, ADVOCATE FOR SRI GADI PRAVEEN KUMAR, DEPUW SOLICITOR GENERAL OF INDIA The Court made the following ORDER THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HON,BLE DT. JUSTICE G. RADIIA RANI WRIT PETITION No.
36744 of2024 ORDER (per Hon'ble SP,J) Sri Mohd. Mukhairuddin, learned Counsel for the petitioner, Sri Dominic Fernaldes, learned Senior Standing Counsel for CBIC, for respondent Nos. 1 and 2 and, Sri B. Mukherjee, learned counsel representi4g Sri Gadi praveen Kumar, learned Deputy Solicitor General of India, for respondent t I No.3
2. Learned counsel for the parties jointly and fairly urge that this matter is covered by recent order passed by this Court in W.P.No.2123 of 2024 and batch, dated O2.O1.2O25, and it may be disposed of in same terms. .) Prayer is allowed.
Operative part
Accordingly, this Writ Petition is disposed of in terms of aforesaid order. If the appeal is preferred by the petitioner within (45) days from today before the appellate authority, the said authority shall consider and decide the appeal on merits and it shall not be thrown overboard on the ground of limitation. It is 2 .:! made clear that this Court has not expressed any opinion on merits ofthe case. Therre shal1 be no order as to costs' Interlo<;utory applications, if any pending, shal1 also stand closed. SD/.K. SREE RAMA MURTHY REGISTRAR ASSI //TRUE COPY// ON OFFICER To
1. The Assistant C:ommissioner of Central Tax, Central Excise and Service Tax, Medchal Division [Vledchal Commissionerate, H.No,8-2-77i3, Adithya Towers, Sri Sai Enclave Old Bowenpally, Secunderabad - 500011.
2. The Commissioner, Central Board of lndirect Taxes and Customs, GST Policy
3. The Secretary, Union of lndia, Ministry of Finance, North Block, New Delhi - Wing, New Delhi. 110001 .
4. One CC to SRI MOHD MUKHAIRUDDIN, Advocate [OPUC]
One CC to lr//s. DOMINIC FERNANDES (SENIOR STANDING COUNSEL FOR CBIC) Advocate [OPUC] One CC to SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA (OPUC)
Two CD Copies SA BS ,/ f I .4. :.-' c <", 1 a iiB,:;lil/i| ':'/ ',',',,' r'.'-,i.r)/' .-..';=i='-- HIGH COURT DATED:0710112025 ORDER WP.No.36744 of 2024 DISPOSING OF THE W.P WITHOUT GOSTS. g // ,,7 /r 1
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Accordingly, this Writ Petition is disposed of in terms of
Which statutory provisions did this judgment involve?
Constitution of India — arts. 14, 19(1Xg), 21, 265; Code of Civil Procedure, 1908 — s. 151.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.