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SATHAVAHANA ASSOCIATES vs. THE COMMISSIONER OF CENTRAL TAX AND OTHERS
(Telangana High Court)

Hon'ble Judges:

UJJAL BHUYAN
SUREPALLI NANDA

Pet. Counsel

D. Venkata Padmaja

Res. Counsel

B. Narasimha Sarma

Petitioner / Applicant	SATHAVAHANA ASSOCIATES
Respondent	THE COMMISSIONER OF CENTRAL TAX AND OTHERS
Court	Telangana High Court
State	Telangana
Date	Jun 29, 2022
Order No.	WRIT PETITION No.26986 of 2022
Citation	2022(6) TAXREPLY 6003
Original Order
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ORDER
Heard Mr. J. Prabhakar, learned Senior Counsel for the petitioner and Mr. B.Narasimha Sarma, learned Standing Counsel for Goods and Services Tax (GST), for the respondents. 2. Challenge made in this writ petition is to the order-in-original dated 02.03.2022 passed by respondent No.1 confirming demand of Rs.3,00,33,961.00 under Section 73(2) of the Finance Act, 1994 and imposing penalty of equivalent amount under Section 78 of the Finance Act, 1994. 3. Learned Senior Counsel for the petitioner submits that no notice of personal hearing was received by the petitioner. Therefore, petitioner could not effectively defend its case. 4. Learned Standing Counsel however submits from the documents placed on record that notice of hearing was sent to the address mentioned by the petitioner in its GST registration. 5. From a perusal of the order dated 02.03.2022, more particularly paragraph 5 thereof, we find that intimation of personal hearing sent to the service provider i.e., ....