Here's a quick summary: Latha Trading Company challenged a tax decision, claiming it was made without giving them proper notice. The court allowed them to appeal but mentioned they might be a bit late.
Latha Trading Company, led by Kallem Mahipal Reddy, argued that the tax decision for 2020-21 was not fair. They said it was made without sending the necessary notice in the correct way. They wanted the court to cancel this decision.
"The action...in passing the impugned order...as improper, illegal..." - Latha Trading's Petition
The court, with Chief Justice Apresh Kumar Singh and Justice G.M. Mohiuddin, listened to both sides. Latha Trading's lawyer, Mr. Gandhamsetty Naga Gouri Shankar, asked for permission to challenge the decision. The court agreed, noting the company can go to the higher authority within two weeks.
The respondents included the Superintendent of Central Taxes and Customs, Union of India, and the State of Telangana. Mr. Dominic Fernandes, representing the tax department, didn't oppose the appeal but mentioned it might be a bit late.
The court allowed Latha Trading Company to challenge the decision and said the higher authority should consider the appeal even if there's a delay. The case was closed without any costs.
The court decided that Latha Trading Company can try again to argue their case with the higher authority, even if they're a little late in doing so.
