M/s. Sri Chakra Total. Gaz Distributors v. The Assistant Commissioner (St)
Case brief
What is this about?
Telangana High Court common order 22-04-2025; batch of 13 writ petitions (W.P.Nos.10907-11158 of 2025); unsigned GST show cause notices and DRC-07 assessment orders set aside; CGST/TGST Act 2017 Sections 73, 74, 50, 75(4); Rule 142(1A) CGST Rules (DRC-01A); Rule 26(3) and Rule 16(3) CGST Rules; DIN requirement; bank attachments revoked; liberty to issue fresh SCN/orders, limitation not a hurdle; follows W.P.No.21101 of 2024 and batch dated 28.02.2025; disposed without merits opinion, no costs; bench: Acting CJ Sujoy Paul (author) with Justice Renuka Yara; demand amounts impugned include Rs.27,95,388, Rs.6,02,946, Rs.7,20,472, Rs.2,78,826, Rs.32,89,312, Rs.1,99,676.
What did the court decide?
Impugned notice(s) and order(s) set aside; consequential bank attachment(s) revoked; liberty reserved to respondents to issue fresh show cause notice(s)/order(s) in accordance with law with limitation not to be a hurdle; writ petitions disposed of without opinion on merits and without costs; pending interlocutory applications closed.