Cause title — parties, addresses and appearances
[ 3488 ]
IN THE HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
THURSDAY,THE TWENTY EIGHTH DAY OF AUGUST
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH
AND
THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN
WRIT PETITION NO: 6203 OF 2025
Between:
Tecumseh Products lndia Private Limited, Represented by Ruchi Babar,
Financial Controller, Shed B and C, Sy.no. 784 P and 667 P, Kistapur Village,
Nagar Panchayat Mandal, Medchal - Malkajgiri, Telangana - 510401
...PETITIONER
AND
1. The Commissioner of Central Tax and Custom, Medchal GST
Commissionerate, O/o The Commissioner of Customs and Central Tax
(Appeals - ll), 7TH Floor, Kendriya Shulk Bhavan, Opp L.B Stadium,
Basheerbagh, Hyderabad - 500 004
2. Chief Commissioner of GST and Customs, GST Bhavan, L.B. Stadium Road,
Basheerbagh, Hyderabad - 500 004
3. Union of lndia, N/inistry of Finance Represented by its Secretary North Block
New Delhi 'l 10001
...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. - lssue a Writ of Order or direction more in the nature of writ of
Mandamus declaring to (a) Set aside the Order-in-Original No.32l2023 (GST)
dated 30-09-2023 passed by the respondent and also the Order-in-Appeal
HYD-GST-MD - AP2-321-2o)4-25 lreterred to as "OlA") dated 20.08.2024
passed by the Respondent and allow the Appeal red by the Appellant, with
full consequential relief; b. Set aside the demand disallowing the lnput Tax
Credit amounting to INR 11,79,190 due to the difference between GSTR 24 and
GSTR 38 for the period 2018-19 and 2019-20 c. Set aside the demand of penalty
of INR 1,'17,920 under section 73 due to the difference between GSTR 24 and
GSTR 38 for the period 2018-19 and 2019-20 d. Set aside the demand of Tax
amounting to rNR 36,73,i43 with respect to the un-due reduction in output tax
liability, which was consequent to the issuance of credit notes during the tax
period from July 2017 to March 2o2o e. set aside the demand of penarty of rNR
3,67,316 under section 73 with respect to the reduction in output tax riabirity on
the issuance of credit notes during the tax period from Jury 2o1r to March 2020_
f. Set aside the demand of a penalty of INR 3,93,545 in respect of irregularty
availed common rnput rax credit in contravention of the provisions of Rure 42 of
CGST Rules, 2017 during the period 2O1g_2O in terms
Section 74(9) of CGST Act, 2017 and TSGST AcI,2017 g
of the provisions of
Set aside the demand
of penalty amounting to INR 1,52,106 in respect of the GST not paid on
miscellaneous income and rentar income for the period 2o1B-1g under section
74(9) ot GGST Act, 2017 and rsGST Acr, 2017 h. set aside the demand of
penalty amounting to rNR 3,5g,526 in respect of the irregurarry avaired rnput rax
credit in contravention of the provisions of section 1r(s) of cGST Act, 2017
under section 74(9) of GGST Act, 2017 and rscsr Acr,2017 i. set aside the
demand of interest payable on INR 11,7g,1g0 and INR 36,23,143 under section_
50 of CGST Act,2017 and TSGST Act,2017
(Para (a) is Amended as per c.o. dated 28.08.2025, vide rA No. 2 0t 2025 in
WP No. 6203 ot 2025)
lA NO: 1 OF 2025
Petition under section 151 cpc praying that in the circumstances stated
in the affidavit fired in support of the petition, the High court may be preased to
Stay the operation and implementation of the orders no.3212023 (GSI)
dt.30.09.2023 passed by the respondents Order-in_Appeal HyD_GST_MD_ Ap2_
321-2024-25 (referred to as "orA") dated 20.0g.2024 passed by the Respondent
(lnterim Prayer is Amended as per c.o. dated 28.08.2025, vide rA No. 2 of
2025 in WP No. 6203 of 2OZSI
Counsel for the Petitioner: SRI S. ZUBAIR AHMED
Counsel for the Respondent Nos. 1&2: SRt OOMINIC FERNANDES
c o u n s e I ro r t h e Re s po n d e n t N o. 3 : . - I:: U:'r",5?E S ffiHl"f '
ro r c B I c )
The court made the foilowing: oRDERCENTRAL Govr couNSEL
I
I
I
l
THE HON'BLE THE CHIEF JUSTICE SRI APARESH KI'MAR SINGH
AND
THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN
WRIT PETITION No.62OJ of 2o25
ORDER: Sri Syed Zttbair Ahmed, learned counsel for the petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for the Central Board ol Indirect Taxes and Customs appears for respondent Nos.1 and 2
2.During the course of hearing, learned counsel for the parties reached to a consensus. It is agreed that this writ petition may be disposed of in terms of order passed in W.P.No.36O0 of 2024, dated 22.O2.2024. 3. Accordingly, as agreed, the Writ Petition is disposed of by directing the petitioner to deposit 7O%" of the tax liability as assessed by the Assessing Officer and deposit the same with the Department within four weeks from today. The petitioner sha1l approach the Goods and Services Tax Appellate 'lribunal (hereinafter referred to as, { I I
2 "the Tribunal") within forty five days from the date of its constitution/ establishment. The Tribunal shall decide the second appeal in accordance with 1aw. Further, subject to depositing 1o%o of the tax liability within the aforesaid time, no coercive action be taken against the petitioner till the decision of the Tribunal in the second appeal. It is made ciear that this Court has not expressed any opinion on the merits of the case. However, there shall be no order as to costs Miqcellaneous appiications pending, if any, shall stand closed .A.V.S. PRASAD DEPUTY REGISTRAR //// \ \ I ,i To, SECTION OFFICER 1 Ihu Commissioner o ' 6gU"l;:;ffi .1,"*f "#.ilr j::,isil?_c:J,.",,?,T,,#"8"*ii,?:l ea'she"rb-rg-h,'irlluoolio3',jofendriva Shulk Bhavan, opp L.B Stadium, fu1;,{arffi "l,Hfu3i,il.t'.l,siHil:ffi ;: jl"}il; Elilidi::silf]Jfl l[d'#E?f^?J"="s'ii""[,"':]stano,scounseror id}9rfi. to sRl. G VENKATESHVARLU, cENTRAL Gow couNSEL Two CD Copies *olt- t)/F 2 a 4 5. tl-
HIGH COURT DATED:28 t0B12O2S ORDER WP.No.6203 of ZO2S bl1 DISPOSING OF THE WRIT PETITION WITHOUT COSTS 1-l t: ota-'. -.- I, E c // 206 5EP 3 0 Q,a l) o
