Prashanth Kumar Poddaturi Vs State of Telangana (Supreme Court of India)
In Prashanth Kumar Poddaturi Vs State of Telangana, the Supreme Court dismissed the Special Leave Petition filed against the order of the Telangana High Court concerning a GST assessment dispute and recovery proceedings. The Supreme Court observed that, after hearing the learned counsel for the petitioner and examining the materials available on record, it did not find any good ground to interfere with the impugned order passed by the High Court. Accordingly, the Special Leave Petition was dismissed, and pending applications, if any, were disposed of.
Read HC Judgment in this case: Telangana HC Dismisses GST Writ Petition for Delay in Challenging Assessment Order
The matter arose from a writ petition filed before the Telangana High Court challenging an unsigned order dated 10.07.2023 passed under Section 73 of the GST Act, 2017 for the assessment year 2017-18. The petitioner also challenged attachment proceedings initiated through DRC-01 dated 29.09.2023, under which a demand of Rs.19,32,467.36 and penalties of Rs.96,623/- each under CGST and SGST were levied.
Before the High Court, the petitioner contended that the impugned order and recovery proceedings were illegal, arbitrary, unjust, without jurisdiction, and violative of principles of natural justice and Articles 14, 19(1)(g), 21, 265, and 300-A of the Constitution of India. It was further submitted that bankers were threatening to attach the petitioner’s bank accounts for recovery, and permission was sought to approach the appellate authority to challenge the order dated 10.07.2023.
