M/s. United Engineering Co. v. The Superintendent of Central Tax
Case brief
What is this about?
WP 439/2026, High Court for the State of Telangana at Hyderabad, decided 08.01.2026 by Chief Justice Aparesh Kumar Singh and Justice G.M. Mohiuddin. Petitioner M/s. United Engineering Co. (Proprietor Ediga Madhavi) versus Superintendent of Central Tax, Uppal CGST Range; Union of India (Ministry of Finance); State of Telangana. Challenge to Order-in-Original No. 94/2024-25-Adjn-GST dt. 25.02.2025 under Section 73 CGST Act, 2017 for FY 2020-21, founded on un-signed DRC-01 show cause notice dt. 26.11.2024, alleged contrary to Rule 26(3) CGST Rules, 2017 and principles of natural justice; demand Rs.3,40,846 tax plus Rs.65,728 penalty; petitioner learnt of liability via authorities' call and bank attachment (GST DRC). Writ disposed of with liberty to file appeal within two weeks with statutory pre-deposit; appellate authority to decide per law crediting interim writ pursuit; no merits examined; no costs. Counsels: B. Srinivas / M.V.L. Narasimha Rao (petitioner); Dominic Fernandes, Senior Standing Counsel CBIC (R1); N. Bhujanga Rao, DSGI (R2); GP Commercial Tax (R3).