THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN Writ Petition No.24033 of 2025

ORDER:

Heard Mr.Nishanth Rao K.N., learned counsel for the petitioner and Mr.K.Sai Akarsh, learned counsel appears for Mr.Swaroop Oorilla, learned Special Government Pleader for State Tax for the respondents.

2. The petitioner has approached this Court against the Order-in-Original (OIO) dated 30.12.2023 issued under Section 73 of the Central Goods and Services Tax Act, 2017 and the summary of the order contained in GST DRC-07. Petitioner also assailed the show cause notice in Form DRC-01 issued in relation to the proceedings for the financial year 2017-18. Petitioner apart from other grounds took a categorical plea that the OIO has been passed without consideration of its reply as would appear from the statement made at paragraphs 13 and 14 of the writ petition.

3. The respondents in their counter-affidavit have admitted at para 3, quoted hereunder that petitioner’s reply was not taken into consideration:

“3. In reply to the averments made in Para No.2 of the Writ Affidavit, it is submitted that the Show Cause Notice dated 13.11.2021 was issued by the 1st Respondent proposing tax on account of Petitioner claiming Excess input tax credit. It is respectfully submitted that the 1^st Respondent at the time of passing order in original dated 30.12.2023 inadvertently missed the reply filed by the Petitioner which resulted in non-consideration of the reply filed by the Petitioner which ultimately resulted passing the order in original dated

13.12.2023.”

4. That respondent No.1/proper officer while passing OIO dated 30.12.2023 inadvertently missed the reply filed by the petitioner, which resulted in non-consideration of the reply filed by it.

5. Upon consideration of the submission of the learned counsel for the parties and in view of the specific admission made on behalf of the respondents, the proceedings suffer from serious infirmity, as the reply of the petitioner has not at all been considered though on record before passing of the OIO. Therefore, the impugned OIO is set aside. Matter is remanded to the proper officer/respondent No.1 to pass fresh order in accordance with law, after consideration of the petitioner’s reply and giving opportunity of personal hearing to it.

6. Accordingly, the instant Writ Petition is disposed of.

There shall be no order as to costs.

Miscellaneous applications pending, if any, shall stand closed.

APARESH KUMAR SINGH, CJ G.M.MOHIUDDIN, J Date: 22.09.2025

GJ