M/s Dayakar Electrical Vs Union of India — Writ and Judicial Review | Telangana HC (2025)

M/s Dayakar Electrical Vs Union of India — Writ and Judicial Review | Telangana HC (2025)

What the court decided

AI extract

Outcome

Impugned Order-in-Appeal No. HYD-SWAX-MD-AP2-149-22-23-DST dated 17.03.2023 set aside by consent; petitioner to appear before the appellate authority on 23.04.2025 at 11:30 A.M.; appellate authority to afford personal hearing and pass a fresh order in accordance with law; writ petition disposed of without opinion on merits; no costs; pending interlocutory applications closed.

Issue for consideration

Whether the impugned Order-in-Appeal dated 17.03.2023, passed without affording the petitioner an opportunity of personal hearing before the appellate authority, violated the principles of natural justice and was liable to be set aside.

Court's answer

On consensus of learned counsel for the parties, the impugned Order-in-Appeal dated 17.03.2023 is set aside, the petitioner having not been given an opportunity of personal hearing before the appellate authority.

Ratio / Principle

The petitioner is directed to appear before the appellate authority on 23.04.2025 at 11:30 A.M., for which no separate notice will be issued.

Key takeaways

On such appearance, the learned appellate authority shall provide the petitioner an opportunity of personal hearing and pass a fresh order in accordance with law.ratio¶34
The writ petition is disposed of without expressing any opinion on the merits of the case, and with no order as to costs.ratio¶36
Interlocutory applications, if any pending, shall stand closed.ratio

Detailed headnote1 paragraphs

Natural justice - Denial of personal hearing - Consent remand. Writ petition under Article 226 by M/s Dayakar Electrical challenging Order-in-Appeal No. HYD-SWAX-MD-AP2-149-22-23-DST dated 17.03.2023 passed by the Commissioner (Appeals), Hyderabad Appeals II Commissionerate, in Appeal No. 2012022(MD) DST, alleging violation of natural justice and Articles 19(1)(g), 20 and 21. Counsel for both sides fairly conceded that the petitioner was not given an opportunity of personal hearing before the appellate authority. On such consensus, the Division Bench (Acting Chief Justice Sujoy Paul and Justice Renuka Yara) set aside the OIA, directed the petitioner to appear before the appellate authority on 23.04.2025 at 11:30 A.M. (no separate notice to issue), and directed the appellate authority to afford personal hearing and pass a fresh order in accordance with law. Writ petition disposed of without expressing any opinion on merits; no costs; pending interlocutory applications closed.

[³⁴⁴⁶ ]

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

MONDAY, THE SEVENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA

WRIT PETITION NO: 7973 OF 2024

Between:

M/s Dayakar Electrical, PIot No.1 -42lPEl21lA, Bachpan School Lane, Pragati Enclave, Miyapur, Hyderabad-500049. (Rep.by its Managing Partner Dayakar Attepally S/o: Sriramulu, Aged about 39 years, Occ. Business, Rl/o Hyderabad-500049)

...PETITIONER

AND

1 Union of India, Through Joint Secretary, Department of Revenue, Ministry of Finance, At North Block, New Delhi - 1 10001 .

The Cenkal Board of lndirect Taxes and Customs, At North Block, New Delhi - 1 10001 .

The Commissioner of GST and Central Tax (Appeals), Hyderabad Appeals ll 9ommissionerate,^{7th Floor, GST Bhavan, L.B.Stadium Road, Basheerbagh,} Hyderabad-500004.

The Commissioner of Central Tax, Central Excise and Service Tax,Medchal Commissionerate, 1 1 -4-64918, Lakdi-ka- Pool, Hyderabad-500004.

The Additional/Joint Commissioner of Central Tax, Central Excise and Service Tax, Medchal Commissionerate, 1 1 -4-6491 1 3. Lakd i-ka- Pool, Hyderabad500004.

...RESPONDENTS

Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly one in the nature of writ of mandamus, setting aside and quashing the impugned Order-in Appeal No. HYD-SWAX-MD-AP2-149-22-23-DST dated 17.03.2023, passed by the Commissioner (Appeals), Hyderabad Appeals ll Commissionerate, in Appeal No.

2O|2O22(MD) DST, by holding the issue^{of the impugned order in rlrossviolation of} the principles of r.atural^justice, as^{illegal, arbitrary and violative of Articles 19(1)} (g), 20 and 21 of tlre Constitution of lndia.

lA NO: 1 OF 2024

Petition uncler Section 151 CPC^{praying that in the circuml;tances statedin} the affidavit filed ir support of^{the petition, the High Court may bc pleasedto stay} the operation of ttre^{impugnedOrder-in Appeal No. HYD-SVTAX-lvlD-AP2-149-22-} 23-DST dated fi.Ai.2023,^{passed by the Commissioner(Appeals),Hyderabad} Appeals ll Commir;si,:nerate,^{in Appeal No.2012022(MD)DST.}

Counsel for the Petitioner: SRI SRINIVAS^CHATURVEDULA

Cgunsel forthe Fespondent No.1: SRI^{GADI PRAVEEN KUMAR} Dy. SOLICITOR GEN. oF INDIA

Counsel for the Respondent Nos.2 to^{5: SRI DOMINIC FERNANDES,} SC FOR CBIC

The Court made the following: ORDER

I I

THE HON'BLE THE ACTING CHIEE. JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA

WRIT PETITION No.7973 of 2o24

ORDER (Per the Hon'ble the Acting Chief Justice SujoA Paul):

Sri Srinivas Chaturvedula, learned colrnsel for the petitioner; Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.1 and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent Nos.2 to 5.

With the consent, hna-11y heard

During the course of hearing, learned counsel for the parties fairly submitted that before the appellate authority, the present petitioner has not been given opportunity of personal hearing and accordingly the impugned Order-in-Appeal (OIA) dated 17.O3.2023 (Annexure-P7) may be set aside and the matter may be remitted to the appeilate authority for affording the opportunity of personal hearing to the petitioner ald pass a fresh order in accordance with law.

2

;u@

4 In vir:r.: of consensus arrived at, the impugneci OIA dated 17 .O3.2O23 is set aside. The petitioner shall no\/ aplrear before the appellate authority on 23.04.2025 at 11:30 A.M for u,hich no separate rr,rtrce u,i1l be required to be issued. On such appearance, krarned appellate authority shall p:ovide the petitioner oppo:-tunity of personal hearing as per his convenience and pass a fresh order in accordance with 1aw.

Accorciingly, this Writ Petition is disposed of without

expressing anv opinion on merits of the case. No cost,.;

Interb:utory appiications, if any pending, shall also

stald closed

SD/-S. MALLTKARJUNA^RAO ASFISTANT^REGISTRAR

\

//TRUE COPY// i,\ 'J sEcloN^oFFlcER

To, 1 The Joint Ser;retary,^{DePartment of Revenue,Mi} il, ry^{of Fin:,tnce,At North} Block, Union^{of lndia, NewDelhi - 110001}

u The Central^{Bcard of lndire ct Taxes and C} ustoms, At^{NorthEllock,NewDelhi} - 1 10001^.

3 Theummissioner^{of GSTand Central Tax ({ppeals),Hyderabad Appeals.ll} c'd".riidi"n"rit",^{ztt rtoor,'dsi-enivan,t-'e stadir'im Road' Basheerbagh'} Hvderabad-500004.

4 tillt".i,iiiii.nli^{of Central Tax,Central Excise and.Servir e Tax' It/edchal} d;;i.;il;;;;ie,^{r1 -+-o+s78,Lakd i-ka-Pool, Hvderabad-500004'}

^ ix; Aii;iii:;;;i/;ini^{co.rnliiio*iot centrarrai, centralExciseand service} i;,' N,t';;;li"l^{C;mm issio neiii",1 t -+-ary n z, Lakdi -ka- Poc l' H vd e rabad -} 500004.

ti O;;CC to^{Sri Srinivas Chaturvedula,Advocate[oPUCl} 7 one cc to sr^{Gadi prru""nftri,-ri'ijv'5;tiS'19i99.1 citnoia toPucl} on; aa io Sri^{oominic Fernandes, SC for CBIC[OPUC]}

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HIGH COURT

DATED:0710412025

ORDER

WP.No.797:3 of 2024

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DISPOSINGi OF THE WRIT PETITION

WITHOUT C}OSTS

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