Poddaturi Rajeshwar Vs Assistant Commissioner (Enforcement) (Telangana High Court)
In Poddaturi Rajeshwar Vs Assistant Commissioner (Enforcement), the Telangana High Court dismissed a writ petition challenging an unsigned order dated 10.07.2023 passed under Section 73 of the GST Act for the assessment year 2017-18, along with subsequent attachment proceedings in DRC-01 dated 29.09.2023. The proceedings involved a demand of Rs.19,32,467.36 and penalties of Rs.96,623/- each under CGST and SGST.
Read SC Judgment in this case: SC Upholds HC Refusal to Entertain Delayed GST Writ Petition Citing Alternative Remedy
The petitioner argued that the impugned order and recovery proceedings were illegal, arbitrary, without jurisdiction, and violative of principles of natural justice and constitutional protections under Articles 14, 19(1)(g), 21, 265, and 300-A of the Constitution of India. The petitioner also submitted that banks were threatening attachment of bank accounts for recovery and sought permission to approach the appellate authority against the order dated 10.07.2023.
The Revenue opposed the writ petition, contending that it had been filed more than two and a half years after the impugned order was passed. It was argued that the petition was barred by the ratio laid down by the Supreme Court in Assistant Commissioner (CT) LTU, Kakinada v. Glaxo Smith Kline Consumer Health Care Limited.
