Shankarampet Projects Private Limited Vs Appellate Joint Commissioner of State Tax (Telangana High Court)
Telangana High Court held that order passed under GST without considering grounds urged by the petitioner is not sustainable. Accordingly, order set aside and matter remitted back for fresh consideration.
Facts- Present petition has been preferred by the petitioner impugning order-in-appeal dated 20.06.2025 passed by the Appellate Joint Commissioner (ST), Hyderabad Rural Division, Hyderabad. The order-in-original concerning the financial year 2019-2020 passed under Section 73 of the Telangana Goods and Services Tax Act, 2017, imposed tax, interest and penalty under Section 73(91) of the Act and confirmed the demand.
Conclusion- Held that the appellate authority has failed to deal and discuss any of the grounds supported by evidence submitted by the petitioner while upholding imposing penalty and interest upon the petitioner for the relevant tax period 2019-2020. Reasons are the soul of the order. A mere perusal of paragraph 10 of the impugned order shows total non-consideration of the grounds urged. Reference is made to the decision of the Apex Court in Kranti Associates (P) Ltd. v. Masood Ahmed Khan 1. Thus, the order-in-appeal dated 20.06.2025 is set aside. The matter is remitted to the appellate authority to pass a fresh order in accordance with law. The petitioner should appear before the appellate authority on 06.10.2025. The writ petition is accordingly disposed of.
