Telangana High Court
M/S. Suraksha Security And Maintanance ... vs Additional Commissioner on 28 October, 2022
THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
AND
THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY
WRIT PETITION No.35621 of 2022
ORDER:(Per the Hon'ble the Chief Justice Ujjal Bhuyan) Heard Mr. Chekuri Yadagiri, learned counsel for the petitioner and Mr. B.Narasimha Sarma, learned counsel for respondent No.1.
2. Challenge made in this writ petition is to the order- in-original dated 28.04.2021 passed by the Additional Commissioner, office of the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, confirming the demand of Rs.78,93,478.00 for the period from October, 2014 to June, 2017 under Section 73(2) of the Finance Act, 1994 and imposing penalty of equivalent amount under Section 78 of the aforesaid Act, besides confirming demand of interest etc.
3. On 10.10.2022 we had passed the following order:
"None appears for the petitioner on call though Mr. B.Narsimha Sarma, learned counsel has appeared on behalf of respondent No.1.2
Challenge made in this writ petition is to the order-in-original dated 28.04.2021 passed by respondent No.1 which is an appealable order.
List this matter under the caption 'for dismissal' on 17.10.2022."
4. Thereafter when the matter was listed on 17.10.2022 we were informed that learned counsel for the petitioner was indisposed. Accordingly, the case has been listed today under the caption "for dismissal".
5. Admittedly, the impugned order i.e., order-in-original is an appealable order under Section 85(3A) of the Finance Act, 1994 before the Commissioner (Appeals).
6. Though learned counsel for the petitioner submits that because of closure of business and intervening COVID-19 pandemic, petitioner is not in a position to pay the pre-deposit as is required for filing appeal and therefore the same may be waived, we are not inclined to accede to such a request made on behalf of the petitioner. Accepting such a request would tantamount to rewriting the statute. 3
7. Be that as it may, as indicated in our order dated 10.10.2022, we relegate the petitioner to the forum of appeal under Section 85 of the Finance Act, 1994.
8. Subject to the above, the writ petition is dismissed.
Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs.
______________________________________ UJJAL BHUYAN, CJ ______________________________________ C.V.BHASKAR REDDY, J 28.10.2022 vs