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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
APARESH KUMAR SINGH, G.M.MOHIUDDIN
Goldstone Infra, Rep. by its Managing Partner – Appellant
Versus
Additional Commissioner, Customs & Central Tax, Ranga Reddy CGST Commissionerate, Hyderabad – Respondent
ORDER:
Aparesh Kumar Singh, CJ.
Learned counsel Sri C.V.Narasimham appears for the petitioner.
2. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondent No.1.
3. The writ petition is filed challenging the show cause notice dated 21.03.2025 and the order-in-original, dated 13.10.2025 covering tax periods 2018-19 to 2023-24, mainly on the following grounds: i) that no hearing was granted after the reply was filed by the petitioner which amounts to violation of principles of natural justice; ii) Rule 142(1A) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as, “the Rules”) require issuance of mandatory notice in Form GST DRC-01A since the subject period covered pre-amended period of 2018-19 and 2019-20 which was not issued; and iii) a consolidated order for all the tax periods is not permissible.
4. On these grounds, the impugned orders are liable to be set aside.
5. Learned counsel for the petitioner has referred to the reply to the show cause notice dated 22.09.2025 (Annexure P-4 at page No.127) and submitted that the petitioner has opted for personal hearing, but after the reply was filed n
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Multiple Show Cause Notices can exist for the same tax period under GST if they pertain to different subjects, reinforcing the absence of a bar under the GST regulations.
Composite show-cause notices covering multiple financial years under CGST/KGST Act are illegal as assessments must pertain to individual years, respecting statutory limitations and ensuring natural j....
A Summary of Show Cause Notice cannot replace a proper Show Cause Notice, and failure to provide a hearing violates natural justice principles.
Transactional value under Section 15 of the GST Act must be the decisive element for tax liability, and arbitrary assumptions regarding pricing or profit margins are impermissible.
The failure to provide valid notice and opportunity to be heard constitutes a violation of natural justice, necessitating quashing of ex parte orders under the GST Act.
The court held that composite assessment orders for multiple financial years violate statutory provisions, emphasizing that each period must have a separate assessment to protect registered persons' ....
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