Pathan Basha Khan Vs the Additional Commissioner

THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI - 522 237, AMARAVATI. GUNTUR DISTRICT, ANDHRA PRADESH.

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THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP. BY ITS CHAIRMAN, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 100 001.

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PO RVM SSA AP SARVA SIKSHA AHIYAN SOCIETY, AP SARVA

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SHIKSAHA, ABOVE DEO OFFICE. NEAR SBI TREASURY BRANCH, COLLECTORATE COMPLEX, KURNOOL, ANDHRA PRADESH518002.

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...RESPONDENT(S):

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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 pleased toPleased to issue WRIT of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the Respondent in passing the the Appeal Rejection Order, by Endorsement dated 24.01.2025, without considering the contentions of the Petitioner in a summary manner only on limitation point without following the Notification No.53/2023-Central Tax dated 02.11.2023 issued by the 5TH Respondent and confirming the adjudication order dated 16.03.2023 Summary of the Order in Form GST DRC-07, dated 17.03.2023 passed by the 2ND Respondent, as arbitrary, bias, contrary to the Provisions of the Act and same is in violations of Principles of Natural Justice and Rule of Law and consequently set aside the Appeal Order, dated 24.01.2025 passed by the 1ST Respondent and the Order under Section 74, dated 16.03.2023, the Summary of the Order in Form GST DRC-07 dated 17.03.2023 passed by the 2ND Respondent as null and void, without signature of the 2ND Respondent and 3RD Respondent either physically or digitally the Order dated 16.03.2023 passed by the 2ND Respondent under Section 74 of CGST/SGST Acts, 2017 is patently illegal, arbitrary and contrary to law, without issuing a statutory prior notice under Rule 142 (1A) of the CGST/SGST Rules and without signature of the 2ND Respondent in Summary of the Order in Form GST DRC-07 dated 17.03.2023 is not valid in the eye of law. (iii) the Proceedings of the 2ND Respondent dated 16.03.2023 Composite Order for the tax periods 2019-20 to 2020-21 under Section 74 of the CGST / SGST Acts,2017 is not valid and also contrary to the Provisions of the CGST / SGST Acts,2017. (i) and the (ii) passing a (iv) two Proceedings passed for the tax period 2019-20 one by the 2ND Respondent dated 16.03.2023 and dated 30.08.2024 by the 3RD Respondent contrary to the Provisions of the CGST / SGST Acts,2017 and not valid in the eye of law. are (v) against the Appeal Proceedings of the 1ST Respondent, dated 24.01.2025 further appeal cannot be preferred before the Appellate Tribunal, as such it is not yet started functioning. Hence, the Proceedings of all the Authorities are not valid in the eye of law and consequently set aside the Appeal Proceedings of the 1ST Respondent dated 24.01.2025, the Proceedings of the 2ND Respondent dated 16.03.2023, and

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Summary of the Order dated 17.03.2023 and the Proceedings of the 3RD Respondent dated 30.08.2024 as null and void and pass

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IA NO: 1 OF 2026

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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 pleased to Suspend the operation of the Appeal Order, dated 24.01.2025 passed by the 1st Respondent and the Order dated 16.03.2023 and Summary of the Order in Form GST DRC-07, dated 17.03.2023 passed by the 2nd Respondent, and Proceedings of the 3rd Respondent dated 30.08.2024 for the tax period 2019-20 and 2020-21 under the CGST / SGST Acts 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship.

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IA NO: 2 OF 2026

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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 pleased to grant stay of all further Proceedings in pursuance of Garnishee Notice issued by the 3rd Respondent to ... Respondents 6th Respondent in Form GST DRC-13 dated 17.02.2026. pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship.

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Counsel for the Petitioner:

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1.SHAIK JEELANI BASHA

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX

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The Court made the following Order:

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(per Hon’ble Sri Justice R. Raghunandan Rao)

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The petitioner herein had suffered an order of assessment, dated 16.03.2023, under the GST Act, for the period 01.10.2019 to 30.03.2021. The petitioner, however, did not file any application, within the time provided under the GST Act.

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The Central Government had issued Notification No.53/2023, dated 02.11.2023, extending the time of limitation for filing an appeal, under Section 107 (1) of the CGST Act, 2017, upto 31.01.2024, for any order passed on or before 31.03.2023. The petitioner, citing the said extension of time, had approached the Appellate Authority on 29.01.2024, by filing an appeal in the proper format. This appeal was dismissed on 24.01.2025, on the ground that the petitioner had filed an appeal against the levy of penalty and interest and no tax was involved. The Appellate Authority held that, in such circumstances, the conditions specified in Notification No.53/2023 are not fulfilled and the appeal was beyond limitation.

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Aggrieved by the said order of rejection, the petitioner has approached this Court, by way of the present Writ Petition.

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It is also contended that steps have been taken, by way of garnishee proceedings, where by the employer of the petitioner was called upon to pay out the amounts due to the petitioner.

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A perusal of Notification No.53/2023 does not disclose anywhere

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that an appeal filed, under the extended period of time, would be maintainable only if the tax amounts are disputed or that the tax amounts also should be disputed. As there is no such stipulation, the view taken by the Appellate Authority is clearly not maintainable.

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In the circumstances, the order of rejection, dated 24.01.2025, issued in Form GST APL – 02, by the Appellate Authority, is set aside with a further direction to the Appellate Authority to take up the appeal on merits and to pass necessary orders after opportunity of hearing is given to the petitioner. Needless to say, the garnishee proceedings, dated 17.02.2026, issued against the employer of the petitioner, shall also stand set aside, inasmuch as there is no dispute to the tax payable and the appeal filed by the petitioner has to be treated as a subsisting appeal.

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