The High Court dismissed a writ petition filed by a GST taxpayer challenging a tax order and stay petition, holding that the petition was barred by limitation as it was filed seven months after the order without first exhausting statutory appeal remedies.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[3386 ]
HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD (Special Original Jurisdiction)
WEDNESDAY, THE SIXTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY THREE
PRESENT
THE HONOURABLE SRI JUSTICE P.SAMKOSHY AND THE HONOURABLE SRI JUSTICELAXMI NARAYANA AL]SHETTY
WRIT PETITI ON NO: 24809oF 2023
Between:
M/s. Akhil Sai Cotton Traders,H.No.3-6-137,PumpingWellRoad, Khammam-507003, Telangana. Rep.by its Proprietor Godavarthi Ramarao ...PETITIONER
AND
Petitiori under Article 226 ofthe Constitutionof lndia prayingthat in the circumstances stated in the affidavitfiledtherewith,the High Courtmay be pleased to issue an appropriate writ, order or Directionmore particularlyin the nature of MANDAMUS declaring theactionof the 1st Respondent in passing the impugned order dated 28.2.2023 asillegalandunauthorized and in additionis a revenue neutral exercise and consequentlyset aside the same.
lA NO: 1 OF 2023
Petition under Section 151 CPCpraying that in the circumstances stated in the affidavit filed in support of thepetition, the HighCourt maybe pleased to grant stay of collection of the disputedCGST of Rs.23,72,O80 and TGSTof Rs.23,72,080 and CGSTpenalty ofRs.23,72,080 and TGSTpenaltyof Rs.23,72,080 and applicableinterest underSection 50 of the GST Act' Counsel for the Petitioner:SRI M.RAMACHANDRA MURTHY Counsel for the RespondentNo.1: SRI DoMlNlc t=Sll|t"?,"
Counsel for the RespondentNo.2: SRI GADIPRAV;ENKUMAR, ' DEPUw soLlclroRGENERALoF INDIA Counsel for the RespondentNo.3: GP FOR COMMERCIAL TAX The Court made thefollowing:ORDER
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THE HON'BLE SRI JUSTICE P.SAM KOSHY AND
THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY
W.P.No.248O9 of 2o23
ORDER ;- lper Hon'ble Si Justice P,SAM KOS,HY)
The instant writ petition has been filed assailing the order date<l 28.O2.2023, passed by the respondent No. 1/Assis;t:rnt Commissioner of Centra,l Tax, vide Orderin-Original N o. 26 I 2O23-GST, dated 28.O2.2023.
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statutory appeal before the Appellate Authority.The instalt writ petition has been filed on 05.09.2023 i.e. after seven (7) months from passing of the said impugned order.
As a sequel, miscellaneous petitions, if anypending,
shall stand closed.
SD/. MOHD. SANAULLAH ANSARI ASSISTANI REGISTRAR //TRUE COPY// (,Ir1 SECMN OFFICER
J. i'ne'-Comrnissionerof CommercialTaxes, C.T. Complex,OPP'Gandhi Bhavan, Nampalli,Hyderabad-500001
HIGH COURT
DATED: 0610912023
ORDER
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WP.No.24809 of 2023
DISPOSING OF THE WRIT PETITION,
WITHOUT COSTS
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2 issues framed by the court
Whether the High Court should entertain a writ petition filed beyond the period of limitation for statutory appeal under Section 151 CPC.
Whether a writ petition filed seven months after an impugned order without exhausting statutory remedies should be condoned.
2 provisions across 2 enactments
M/s. Akhil Sai Cotton Traders
Union of India
Assistant Commissioner of Central Tax, Khammam
Commissioner of Commercial Taxes, Hyderabad
P. Sam Koshy
Laxmi Narayana Alishetty
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
