Silver Prints Private Limited Vs Assistant Commissioner (ST) (Telangana High Court)
The Telangana High Court disposed of the writ petition in terms of its order in W.P. No. 3600 of 2024 dated 22.02.2024, based on the consensus reached by the parties. The Court directed the petitioner to deposit 10% of the tax liability assessed by the Assessing Officer with the Department within four weeks. It further directed the petitioner to approach the Goods and Services Tax Appellate Tribunal (GSTAT) within three months from the date of its constitution or establishment. The Court directed that the Appellate Tribunal shall decide the second appeal in accordance with law. It also ordered that, subject to the petitioner depositing 10% of the tax liability within the stipulated period, no coercive action shall be taken against the petitioner until the Appellate Tribunal decides the second appeal. The Court clarified that it had not expressed any opinion on the merits of the case. There was no order as to costs, and all pending miscellaneous applications, if any, stood closed.
Introduction
In M/s. Silver Prints Private Limited v. Assistant Commissioner (ST), Malkajgiri-3 Circle & Others, the Telangana High Court dealt with a writ petition concerning the petitioner’s GST dispute pending availability of the appellate remedy before the GST Appellate Tribunal.
