M/s.Srinivasa Enterprises v. The Assistant Commissioner (St)
Case brief
What is this about?
W.P. No.4520 of 2025, High Court for the State of Telangana at Hyderabad, decided 18.02.2025 (Sujoy Paul, Acting CJ and Renuka Yara, J.). Petitioner M/s. Srinivasa Enterprises challenged a GST DRC-01 show cause notice dated 29.11.2024 for tax period 2020-21 issued by the 1st respondent after earlier Section 73/74 CGST Act, 2017 proceedings for April 2020–March 2021 were dropped on 15.12.2023, alleging arbitrariness, absence of Form DRC-01A under Rule 142(1A), lack of signature and DIN, and violation of Articles 14, 19(1)(g) and 265. The Court declined to decide on merits and disposed of the writ petition directing the petitioner to file an objection/reply highlighting the earlier dropping, with the authority to consider it in the final decision; no costs; interlocutory applications closed.
What did the court decide?
Writ petition disposed of with the observation/direction that the petitioner may file an objection/reply to the impugned notice pointing out the earlier dropping of proceedings dated 15.12.2023, which the authority is expected to consider; no opinion expressed on merits; no costs; pending interlocutory applications closed.