Quick Summary: Phanitha Constructions, led by Mr. Tataiah Naidu Manepalli, has been given permission to challenge a tax-related decision, even though there were some delays. The court ruled in their favor, letting them take their case to a higher authority.
Phanitha Constructions, represented by Mr. Tataiah Naidu Manepalli, filed a formal request against several tax officials, including the Assistant Commissioner of Central Tax and the Union of India. They wanted to challenge a notice asking them to explain something, a disputed order, and a letter demanding payment.
Phanitha Constructions asked the court to:
Cancel Previous Orders: They wanted the court to cancel the notice from January 2022, an order from January 2025, and a letter demanding payment from August 2025.
Allow Late Appeal: They requested permission to file an appeal under the CGST/SGST Act, even if it was submitted late.
"For the reasons stated in the accompanying Affidavit, the petitioner herein respectfully prays..." - Petitioner's Submission
The court, led by Chief Justice Sri Aparesh Kumar Singh and Justice G.M. Mohiuddin, listened to both sides. Phanitha Constructions was represented by Mr. Jai Kishan Solanki. The tax officials were represented by Ms. Pravalika and Ms. Anjali Agarwal.
No Opposition from Tax Officials: The tax officials did not oppose Phanitha Constructions' request to take the case to a higher authority, although they mentioned possible delays.
Appeal Allowed: The court decided that if Phanitha Constructions files an appeal within two weeks with the required payment, the higher authority should consider it.
The court closed the case without requiring Phanitha Constructions to pay any legal fees, allowing them the chance to challenge the tax decisions.
"The Writ Petition is, accordingly, disposed of. However, there shall be no order as to costs." - Court's Order
This decision gives Phanitha Constructions a chance to contest the tax orders and possibly change them.
