Yedla Ramana Vs Deputy Commissioner of Central Tax (Andhra Pradesh High Court)
Summary: Shri Yedla Ramana, claiming to be a Priest and Founder-cum-President of Sri Sri Sri Aadhishakti Nagadevi Alaya Trust, Visakhapatnam, approached the Andhra Pradesh High Court under Article 226 of the Constitution of India challenging orders passed by the GST (Central Tax) authorities. The dispute arose from amounts received from individual devotees during FY 2016-17 for poojas and other religious ceremonies. The petitioner had disclosed revenue of Rs.18,92,460/- from services rendered/conduct of religious ceremonies in his Income Tax Returns. Respondent No.1 issued a show cause notice proposing Service Tax of Rs.2,83,869/- for FY 2016-17, along with interest and penalty under the Finance Act. After the petitioner submitted a reply dated 08.11.2021, the original authority passed an order on 22.01.2024 confirming the demand, interest and penalty. The appeal was rejected by the appellate authority on the ground that it was filed beyond the condonable period of one month.
Before the High Court, the petitioner contended that the original authority had failed to consider his detailed reply and had passed the order more than two years after the show cause notice, which, according to him, rendered the order time-barred. He also submitted that the appeal could not be filed within the statutory period because of his ill-health and that the delay was only 122 days. He sought setting aside of the appellate order and a fresh decision after examination of the contentions raised in the writ petition. The respondents defended the orders under challenge.
