S.K.R. Constructions Vs Assistant Commissioner of Central Tax (Telangana High Court)
Telangana High Court Grants Four Weeks’ Protection Against Recovery and Liberty to Challenge Service Tax Order
The Telangana High Court granted liberty to the taxpayer to pursue appropriate legal remedies against a service tax adjudication order while directing the GST authorities not to take coercive recovery action for four weeks. The Court passed the order after the Revenue asserted that the adjudication order had already been communicated through the registered email address of the petitioner.
Introduction
In M/s. S.K.R. Constructions v. Assistant Commissioner of Central Tax & Others, the petitioner challenged an Order-in-Original passed under the erstwhile Finance Act, 1994, as well as a subsequent garnishee notice issued for recovery of the demand. The dispute primarily revolved around the petitioner’s contention that the adjudication order had not been properly communicated, thereby affecting its ability to pursue statutory remedies.
Facts of the Case
The petitioner, a construction firm based in Telangana, challenged:
- An Order-in-Original dated 13.02.2024passed under the Finance Act, 1994 relating to the Assessment Year 2016-17.
- A garnishee notice in Draft Form GST DRC-13 dated 24.12.2025, issued for recovery of the adjudicated dues.
The petitioner raised several grounds in the writ petition, including the allegation that the adjudication order had never been communicated to it.
