Disposed

M/s.Bharadwaj Auto Tech Private Limited v. The Superintendent

Telangana HC4 Aug 2025WP/22623/2025

Case brief

AI extract

What is this about?

A taxpayer challenged GST demand orders as time-barred, unsigned, lacking DIN and served without Form GST DRC-01A, and sought a declaration on constitutional validity of Sections 16(2)(c)/41(2). The Court held the petitioner bypassed the statutory appeal, permitted withdrawal to appeal within one week with predeposit, directing sympathetic consideration of delay.

What the court decided

AI extract

M/s.Bharadwaj Auto Tech Private Limited Vs The… — GST and Indirect Tax | Telangana HC (2025)

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[³⁴⁸⁸ J

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IN THE HIGH COURT FOR TH.E^STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

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MONDAY, THE FOURTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HON'BLE THE CHIEF JUSTrcE APARESH KUMAR SINGH

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THE HON'BLE SRI JUSTICE G.M. MOHIUDD]N

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WRIT PE TITION NO:22623 O F 2025

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Between:

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M/s.Bharadwai Auto Tech private Limited, Sy.No.60B, Near Hp petrol Pump, il:T,1YH!'s,["?Jift?""Vfl -:^{jit;,[U*i,,:tt"iri"Gn!tn,:"i;;} By its

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...PETITIONER

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AND

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l The Superintendent. Karimnagar Urban Rang-^vqrrr\urrv e ,^' Medcha^rvrs(rurrd r commissionerat^{vulI lI} lllssloneral e , Karimnagar.

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_ ___.v!eir,

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1. The New Delhi Union^_1 of 10 India. Rep. by 001. its Secretary, Ministry vrof I Financer d uE , ryurlnNo(h utBl o cK,ck

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The Central Board of lndirect.Taxes and Customs, Rep. by its Chairman ff:['H,fl I lltTce,^{Depa rrment oi i{6u6n Julri;.ih Bi";i,t",it,]isEJ[iiiti,}

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...RESPONDENTS

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Petition under Articre 226 0f the constitution of rndia praying that in the crrcumstances stated in the affidavit fired therewith, the High court may be pleased to issue writ of Mandamus.or any other appropriate writ or order or Direction declaring

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(1)the section 16(2)(c) read with section 41(2) ot the IGST/CGSTisGST Act 2017 is ultra vires to Article 14, 19(1Xg), 21 , 26s and 3004 of the

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Constitution of lndia;

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(2)the action of the 1St Respondent in passing the order, dated 02.02.2o2s. the summary of the order in Form GST DRC-07, dated 02.o2.2025 and the order-in-originar, dated 31 .01 .2025, Ievying rGsr/ccsr/sGST, lnterest

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and Penalty,^{for the tax period 2O2O-21 under the IGST/CGST/SGSTAct} 2017,^{barred by limitation, withoutany signatureof the Officerconcerned} either^{physical or digital in the Order, daled 02.02.2025,the Summary of the} Order,^{dated O2.O2.2O25 and the Summaryof ShowCause Notice in Form} GST DRC-01 ,^{dated 26.11.2024 are not validin the eyeof law;}

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(3) the action^{of the 1't Respondentin passing the Orders, without evenserving} Form^{GSTDRC-O1A as contemplated under Rule142(1A)of the} IGST/CGST/SGST^{Rules2017, is contrary to the provisionsof the Acts;}

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(4) the action^{of the 1't Respondentin issuing Noticesand passingthe Orders,} without^{generating DIN in the Notices and Orders as per Circular} No.12814712019-GST,^{daled 23.12.2019and as per W.P.No.32Oof 2022,} dated^{18.07.2022 of the Hon'ble Supreme Court, are not valid and} consequently^{set asidethe Order,daled 02.02.2025, the Summaryof the} Order^{in Form GST DRC-07, dated 02.02.2025 and the Order-in-Original,} dated^{31.0'l.2025 passedby the 1st Respondent as nulland void.}

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lA NO:^{1oF 2025}

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Petition^{underSection151 CPC praying that in the circumstancesstated in} the affidavit^{filed in supportof the petition,the High Court may be pleasedto} Suspend the^{Operationof the Order, dated 02.O2.2025,the Summary of the Order} in Form^{cSTDRC-07,dated 02.O2.2O25and the Order-in-Original, dated} Z1 .O1.2025^{passed by the 1't Respondent, for the tax period2O2O-21 under the} IGST/CGST/SGST^{Act 2017, pending disposal of the aboveWrit Petition,as} otherwise,^{the Petitioner will be put to severe loss and hardship.}

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Counsel^{for the Petitioner:SRI SHAIK JEELANI BASHA}

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Counsel^{for the RespondentsNo.1& 3: SRI DOMINIC FERNANDES,} SENIOR STANDING COUNSEL FOR CBIC

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Counsel^{for the RespondentNo.2: SRI GADI PRAVEEN KUMAR,} DEPUTY SOLICITOR GENERAL OF INDIA

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The Court^{made the following:ORDER}

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C t

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THE IION'BLE THE^{CHIEFJUSTICESRI APARESH KIIMARSINGH} AND

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THE^HON' BLE SRI JI'STI^{CE G.M.MOHII'DDIN}

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WRI^{TPETITIONNo.22623 of 2o25}

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ORDER:

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Learned^{counsel Sri Shaik Jeelani Basha appears for} the petitioner.

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Sri Dominic^{Fernandes,learned SeniorStanding} Counsel for^{Central Board of Indirect Taxes and Customs'} appears for^{respondentNos' 1 and 3'}

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2 The writ^{petitioner has approachedthis Court with} the following Prayer:

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"For the^{reasons stated in the accompanying alfrdavit} hled in support^{of the Writ Petition'it is prayed that the} Honble Court^{maybe pleased to issueWrit of Mandamus} or any other^{appropriate Writ or} '^{Orderor Direction} declaring:

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(1) the Section^{16(2)(c) read with Section 41(2)of the} IGST/CGST/SGST^{Act 2077 rs ultra vires to Article14'} 19(r)(g), 27,265^{and 300A of the Constitution of India;}

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(21 the action^{ofthe l"t Respondentin passingthe Order'} dated O2.O2.2O25,^{t]le Summary of the Order in FormGST} DRC-07,^{dated' O2.O2'2O25 atd the Order-in-Original'} dated 31.01.2O^{25, levTlrr,Lg IGST/CGST/SGST Interestand} Penalty,^{for the taxperiod 2O2O-21under the} IGST/CGST/SGST^{Act 2077 , baredby limitation' without}

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any signature of the Officer concerned either physical or digital in the Order, dated O2.O2.2O25, the Summa,ry of the Order, dated O2.O2.2O25 and the Summarlr of Show Cause Notice in Form GST DRC-01, dated 26.1 t.2O24 arc not valid in the eye of law;

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(3) the action of the l"t Respondent in passing the Orders, without even serving Form GST DRC-O lA AS contemplated under Rule L42llA) of the IGST/CGST/SGST Rules 2Ot7, is contrary to the provisions of the Acts;

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l4l^{the action of the 1", Respondent} in issuing Notices and passing the Orders, without generating DIN in the Notices and Orders as per Circular No.l28/47 /2O19-GST, dated 23.72.2019 and as per W.P.No.32O of 2022, d,ated, lA.O7 .2022 of the Hon'ble Supreme Court, are not va.lid arrd consequently set aside the Order dated O2.O2.2O25, the Summar5z of the Order in Form GST DRC-O7, dated O2.O2.2O25 and the Order-in-Original dated 3l.Ot.2O2S passed by the l"t Respondent as null and void and pass such other Order or C)rders, as the Honble Court may deem fit a-nd proper, in the circumstances of the case."

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However, we find that the petitioner has bypassed the alternative remedy of appeal under Section lO7(1) of the Central Goods and Services Tax Act, 2017.

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l,earned counsel for respondent Nos.1 and 3 has pointed out several inlirmities in the pleadings

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Learned counsel for the petitioner, therefore, seeks permission to approach the appellate authority

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The learned appellate authority while considering the question of delay in preferring the appeal would keep into account that the petitioner was pursuing its remedy before this Court in this writ petition. If an appeal is frled by the petitioner within a period of one week with statutory predeposit, the appellate authoriLy would consider the question of delay sympatheticatly. Let it be made clear that we have not made any comments on the merits of the case.

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7 The writ petition is accordingly disposed of. However, there shall be no order as to costs

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Miscellaneous applications pending, if any, shall

stand closed.

SD/. N.SRIHARI EPUW REGISTRAR //TRUE COPYII SECTION OFFICER

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The Superin tendent, Karimnagar Urban Range, Medchal Commissionerate,

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Karimnagar.

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2 \ly 1 10 001s^ecretary, Ministry of Finance, Union of rndia, North Brock, New Derhi -

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3' The chairman, Ministrv of Finance,. Department of Revenue, centrar Board ot Indirect raxes and customs, M-,ih Bi:";i,"c;;i;rr Secretariat, New Derhi - 100 001.

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