Indian Tours & Travel Vs Joint Commissioner of Central Tax (Telangana High Court)
In a significant ruling concerning delayed challenges to tax adjudication orders, the Telangana High Court in M/s. Indian Tours & Travels v. Joint Commissioner of Central Tax refused to entertain a writ petition filed nearly four years after the passing of the Order-in-Original under the Finance Act, 1994.
The Court reiterated that extraordinary writ jurisdiction cannot be invoked after inordinate delay, especially when statutory remedies were available. Relying upon the Supreme Court judgment in Assistant Commissioner (CT) LTU, Kakinada v. Glaxo Smith Kline Consumer Health Care Limited, the High Court dismissed the petition while leaving it open to the petitioner to seek any permissible statutory remedy.
Case Background
The petitioner, M/s. Indian Tours & Travels, challenged the Order-in-Original dated 28.06.2022 relating to the tax period from October 2014 to March 2017 under the Finance Act, 1994.
According to the petitioner:
- The proprietor was not well educated and lacked knowledge of tax laws.
- The business was fully dependent on advice given by its authorized representative.
- Taxes had already been paid and the demand raised in the adjudication order would allegedly result in double taxation.
- The petitioner claimed to have become aware of the order only after issuance of Form GST DRC-13 dated 11.12.2025 to its bank account.
Based on these grounds, the petitioner approached the High Court seeking relief against the adjudication order.
