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2023 (10) TMI 864 - HC - GSTDemand of interest - delayed filing of GSTR-3B returns - illegal suo moto migration effected by the respondent-Department - HELD THAT:- There is no dispute with regard to the directions issued by this Court in W.P. No. 27336 of 2022 [2022 (6) TMI 1437 - TELANGANA HIGH COURT ], wherein this Court specifically directed the 3rd respondent i.e., Commissioner of Central Tax and Customs, Hyderabad GST Commissionerate, Hyderabad, to consider the representations of the petitioner after giving an opportunity of hearing to the petitioner and decide the same within a period of 30 days from the date of receipt of copy of this order. It is also an admitted fact that impugned order dated 24.11.2022 is not passed by the 3rd respondent i.e., Commissioner of Central Tax and Customs, Hyderabad GST Commissionerate, Hyderabad, but was passed by the 4th respondent i.e., Assistant Commissioner of Central Tax, on the direction of the 3rd respondent, which is per se contrary to the specific direction issued by this Court. The impugned order passed by the 4th respondent, who passed the impugned order despite specific objection taken by the petitioner in his written submissions that 4th respondent lacks legal authority to consider the representations in the light of specific directions issued by this Court to the 3rd respondent. Petition allowed.
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