Judgment
t 348s I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY SIXTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTTCE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 29632 OF 2025 Between:
IVI/s. Ankit lndustries, (36AAKHA0453K|ZD) -Rep by its Proprietor, Ashok Kumar Aganrual, S/o. T.C. Agarwal, Occ. Business, O/o Plot No. 181-184, Ramreddy Nagar, Qutbullapur, Jeedimetla, Hyderabad, Telangana - 500 055.
.....PETITIONER AND 1. The Additional Commissioner, Medchal Commissionerate, Medchal GST Bhavan Lakdikapool, Hyderabad, Telangana.
2. The Assistant Commissioner of Central Tax, Jeedimetla GST Division, Hyderabad, Telangana.
3. The Commissioner of Central tax, Central Excise and Service Tax, f\rledchal Commissionerate, Lakdikapool, Hyderabad-500004.
4. The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi - 110 001.
5. The State of Telangana, Rep. by the Principal Secretary to Government, Revenue (CT-ll) Department, Telangana Secretariat Building, Hyderabad, Telangana.
.....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to rssue a writ, order, or direction more particularly one in the nature of a writ of mandamus declaring the action of the respondents in passing the impugned proceedings in Order-in-Original No. 19/ 2025-ADJN (GST) dated 03- 02-2025 imposing the demand of GST tax, interest and penalties for the period
:F-'.'.
July 2017 to April 20 19 on the ground of evasion and sri:,)lression of lurnover through katcha transactions and non-issuance of propel invoices and further consequential orders vide Ref No. 2D36O825O128357 2D360825012960C, 2D360825O128472 daled 11-08-2025 being illegat, irregu :r - and in violation of principles of natural justice and consequently set-aside iluash the impugned proceedings and further grant appropriate relief for sta,irg all the recovery actio n s.
|.A.NO:1 OF 2025 Petition Under Section 151 CPC praying that in the c .oumstances stated in the affidavit filed in support of the petition, the High Cor t 62y be pleased to grant stay of collection of the total dispute tax of F;.23,0401- IGST, Rs.
22,4O,1361- CGST, Rs 22.40,1361- SGST and atong wirh ,-.,natty of Rs 23,040/- IGST, Rs. 22,4O,1361- CGST, Rs. 22,40,136/- SGST.
Counsel for the Petitioner : SRI S.VIPLAV SIMHA REDDY Counsel for the Respondent Nos.1 to 3 : Ms. K.RUCHITHII ADVOCATE FOR M/s DOMINIC FERNANDES (senior standing counsel for {. B lC) Counsel for the Respondent No.4 : DEPUTY SOLICITOR (, E NERAL OF INDIA Counsel for the Respondent No.5 : G.P FOR REVENUE The Court made the frrllowing ORDER
petitionei' and iVIs.K. Rucn itha, learrrcd counsci representing \'lr. L)orr inic I 1 t c t' i i ttn' b I i' i- : i t i s t, t,-' i'. S c.tri Ko.: h)' t il=ald \1i.!.\;ipiar Sr,-rira Iieddr'. ieanicti coirnsei ii:r rhe 1,,'amccl Scnior- Slanding ['our-rsu! fbl Central lloard ol- [ndirrcL 'iarrs aid (-'usicrrns (C'BICj. appcaring rbr rcsporrilenr iros. 1 io -1. Pe'ruS;ii aire !'cr-old 'i his n'iit pcrition is 1l lci see[',!ng tl.,e fb]lou,inq l'clief:
THI,I HONO[,tu{llLE SRI .li'SIICE ?-S-{i\'I Kilrsrl}' A\l) THF] I{OT.OTIR{IiI,II SRI .IIISTI(,II STJDDALA CII.{L.\PATIII R,\O W.P.No.29632 OF 2025 rJRDIiI '... iJ ilisuc a xr;l- :.)rdci. or iirccii()r t()rL oarticulilrl) rrir: ir jl'ij :rlture oi: $rii oi il]ur-,,,i::nris tiecl;rr,:rg :ii.' iiiioll ,,:
i;l,j,-is1)()liLr:\lt;is iir i;.s.,,r*: iiic riltl-.ilLt-icti ;r'.;"ct,li!ii:s in orrl:r- iii-Origin:i N().i9,2i):5-All.lN((iSl') daied 0-r.L)2.2C)2:
I'ni...rsir--l il--.' Juir;aii,-: , . l-rSl' :.r:.:- .ir;et\j:;i j0d r.'crritiiics !ot'the ocili)d -lrili li)l/ rJ \lr-ii. liii') i'il [ire !ii-)tili(l ,]i er,-t-sl,rn an'.]
suD]lrcsii(,!r: r'j lLrn-rcrer iiir-l.,.titir '-!:l1clii: iix.fisiltJiioils:lnd ncn- issuiLitce :-j iriLjl)cl ;r;\r,r('.j: ilri,.i li.i.i-rr': -!--'itqLi!lLlertiial r-rrdeis .,i.j.
kri.No.lJl(rl]rilj(;j.'.1.'i7.
li-,jr(,uiits()j:(.)6c4.
Zl)l Siiiil-.'.r r .:8.171. r:.11:r1 : i.1):, i'-r'li ir',.r:i: ,!1,::al. irrcg,Lrirr' [ruai ir-i "irrlalion iri -rlrrcii;i.',, oi' 'r.tttirai ;lstice and c,lilic(lilcl,rii, sc, :siiic.rLrasl.] th,: iraru;ined praca3iinEs and lLri"tircr !ir l alproprrrl,.j lclit'i'lor stu',!rg lli iire rcci,vory ;rc:i,.',rts ar:i )rrss :irrl't ,)Ilici ,)1"(,(!\ :rs iils iion-t ir l.,.rthorit'., i!'J!ils li'. 1r.i p;Oltti i;r iLc i.:ci-: lii-1.i cireatt-,.t:t;r.cs oi lhe Lil.'le. ' F ernandc:.
\ ].
i-camecl corirrsei fbr :i:r oeilr!r'.ler- :,l.ririn;.ts that liber-tv inav be gl'ar tecl Io '.1;e |ctjliun..
appeliate airthoriN .,,--,!'
againsr tire impirg:;cd (,iJer- rr1-().j gi lai {iareo l-13 .0.1.?02 5.
<t 4.
i-eanrc.l Scnior Sianding (lotutscl lor CBIC sr i',r.ri1s ihat the pclitioner has ipproachcd tiris ('o,rrt alter sor.ne dcii, ili,u t-r'er'. if the pciitioner js inlc'restcd in rptroaclting the al)p,j this i-loirlt ina] l'as:-< a]rllicl)! i3ic or{i!'r 5.
in tlte ull,r-csaici i::cts allrl circurn-sLances- slr,t l iiting to t.,,aii Lhl re il!rd\ o1' apPeal rrl.10ritv, i rc i)cr"1t I oner i:lil ii1ilf i-i \\'it il ( )'.
lln\r conrrents on tl': t.nelits of ihe c:sr of the ltartles. , .: in:.la:.:t Writ Pctition is di:p, ;cci ,:',j'l itit 1il'rcr-t'. io ti-re pt'titiorre" , ,pi -rich the 3pl-.cili:t,.: autl'tt-rJ l_v ri iiirin a pr[ioii Oi'lw,r w'ccks.
6.
li the pctitione r prelL'rs s..rch apocal ii.ithir ,i,c rlbrcsaicj pcrirrri. the a;rpcllaie autlroriL;r u,oLrid consic r t,rrr sante ir-l rccordancc u ith lari l.
It rvouic. be op-'rr ibr litl pclitit't'rel to raise .i. q lrunds as nrar he avaiiai-.1: to it on tacts artri on leirv. in thc nr ',o,,iap}rai.
r r\ o or-de r as [o c ]s1s.
Vlisceliarrcous ill.nlicatrcn: pcnoing, il ln slr:rll stand clos,-'ci //TRUE COPY// rY' r \, \1 .I, J.\\l/AI.IAR REDDY 1 ;ISTANT REGISTRAR i SECTION OFFICER 1.
2.
3.
4.
The Additional Commissioner, Medchal Commissi\ner i.:. fuledchal GST Bhavan Lakdikapool, Hyderabad, Telangana. \ The Assistant Commissioner of Central Tax, Jeedimet r GST Division, Hyderabad, Telangana.
The Commissiorei of Central tax, Central Excise and ': rvice Tax' Medchal Commissionerate, Lakdikapool, Hyderabad-500004.
The Secretary, Union of lndia, t\/inistry of Finance, No h Block, New Delhi - 110 001.
--..J--l=l?r T To
SA 5. The Principal Secretary to Government, State of Telangana, Rep. by the Principal Secretary to Government, Revenue (CT-ll) Department, Telangana Secretariat Building, Hyderabad, Telangana.
6. Two CC to G.P FOR REVENUE, High Court for the State of Telangana at Hyderabad. (OUT) 7. One CC to SRI S.VIPLAV Slt\4HA REDDY, Advocate [OPUC] B. One CC to M/s DOIVINIC FERNANDES (senior standing counsel for CBIC) Advocate [OPUC] 9. One CC to DEPUTY SOLICITOR GENERAL OF lNDlA, Advocate (OPUC) 10.Two CD Copies W)-'
t HIGH COURT DATED:26logl2l25 ORDER WP.No.29632 of 2025 DISPOSING OF THE W.P WITHOUT COSTS.
i.. '!
!
t eb" It\ '10 lf /r.".
/. :,..
i,'--'- 1 5 \,:. .,