M/S. Adama INDIA Private Limited vs. The State Of Telangana

WP/23640/2025HC TelanganaGSTCNR HBHC01046223202519 August 2025Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN5 pages

For Petitioner: SRI B. KRISHNA REDDyFor Respondent: Ms. SWAROOP OOR|LLA, SPECIAL GOVT PLEADER FOR STATE TAX

AI SummaryRemanded

Facts

The petitioner, M/s. Adama India Private Limited, filed a writ petition challenging an assessment order dated 30.04.2024 in Form DRC 07, passed by the 3rd respondent (Deputy Commissioner (ST)), for the year 2018-19 under Section 73 of the CGST Act, 2017. The petitioner also challenged the order dated 21.03.2025 passed by the 2nd respondent (Appellate Joint Commissioner of State Tax) dismissing their appeal. The assessment order included attachment proceedings. The petitioner sought to declare these actions void, illegal, and violative of constitutional provisions.

Held

The Court noted that during the course of the hearing, the learned counsel for the parties reached a consensus. Consequently, the Writ Petition was disposed of in terms of an agreed order. The petitioner was directed to deposit 10% of the tax liability as assessed by the Assessing Officer within four weeks. The petitioner was also directed to approach the Goods and Services Tax Appellate Tribunal (Tribunal) within three months from its constitution or establishment. The Tribunal would then decide the second appeal in accordance with law. Subject to the deposit of 10% of the tax liability, no coercive action would be taken against the petitioner until the decision of the Tribunal. The Court explicitly stated that it had not expressed any opinion on the merits of the case. There were no orders as to costs.

Key Issues

1. Whether the assessment order dated 30.04.2024 and the appellate order dated 21.03.2025 are void, illegal, and without jurisdiction, thereby violating Articles 14 and 19 of the Constitution of India, as contended by the petitioner? The petitioner argued that the actions of the respondents were void, illegal, without jurisdiction, and violative of Articles 14 and 19 of the Constitution of India. The respondents, represented by the Special Government Pleader for State Tax, did not record any specific arguments in the judgment. However, the parties reached a consensus during the hearing.

Sections Cited

Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY,THE NINETEENTH 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: 23640 OF 2025 Between: AND 1 2 a M/s. Adama lndia Private Limited, Plot No.DS 13, IKP Knowledge Park, Sy.No.54212, Genome Valley, Turkapally, Shamirpet, Hyderabad, Telangana represented by rts Authorized Signatory Sri Venkat Rama Krishna Hari. ...PETITIONER The State of Telangana, rep. by its Principal Secretary, Department of Revenue, Secretariat, Hyderabad, Telangana. The Appellate Joint Commissioner of State Tax, Hyderabad Rural Division, 5th Floor, C.T. Complex, Nampally, Hyderabad, Telangana. The Deputy Commissioner (ST), Madhapur -STU-1, Madhapur Division, 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 issue a Writ, or Order or Direction particularly one in the nature of Writ of Mandamus declaring the action of the 2ndrespondent in dismissing the appeal in Order No.2D360325040502S dated 21 .03.2025 and the assessment Order dated 30.04.2024 in Form DRC 07 with the attachment proceedings vide DIN No.GST/36AABClV8797NlZJ/19 passed by the 3rd respondent for the year 2018- 19 under Section 73 of the CGST Act, 20 1 7 being void, illegal, without jurisdiction, without authority of law apart from violative of Articles 14 and 19 of the Constitution of lndia and consequently set aside the same 1 lA NO: 1 oF 2025 Petition under section i 51 cpc praying that in the cir.umstances stated in the affidavit filed in support of the petition, the High'court may be preased to stay of all further proceedings pursuant to the order passed by 2,,0 respondent dismissing the appear in order No.2D360325040502S datecr 21.03.2025 and the assessment proceedings Order dated 30.04.2024 rn Form DRC 07 vide DtN No.GST/3644BCt\n8t97N1ZJl1g vrrlh the attachment passed by the 3d respondent for the year 2O1g 1g under Section Z3 of the CGS f Act, 2017 Counsel for the petitioner: SRI B. KRISHNA REDDy Counsel for the Respondents: Ms. SWAROOP OOR|LLA, SPECIAL GOVT PLEADER FOR STATE TAX

The Court made the following: ORDER I l ! n

THE HON'BLE THE CHIEF JUSTICE SRI APARESH AND TIIE HON'BLE SRI lTUSTICEG.M.MOHII'D Writ Petition No.23640 of 2025 SINGH DIN ORDER: Heard Mr.B.Krishna Reddy, iearned counsel for the petitioner and Mr. Sr.r.aroop Oorilla, learned Special Government pleader for State Tax for the respondents. 2 During the coursc of hearing, learned counsel for the parties reached to a consensus. It is agreed that this petition may be disposed of in terms of order passed in W.P.No.3600 of 2024. .) Accordingly, as agreed, the Writ petition is disposed of by directing the petitioner to deposit ro%o of the tax liability as assessed by the Assessing Officer and deposit the same with the Department within four weeks from today. The petitioner shall approach the Goods and Services Tax Appellate Tribunal (for short, 'the TribunaJ) within three months from the date of its constitution / i establishment The Tribunal shall decide the second appeal i

1 in accordance with law. Fttrther, Subject to clcllrlsitrr.rg 10./o of the tax liability $'ithin aforesaid time' no c('('rcivc action be taken against the petitioner till the decision ol the .Tribr-rnal in the second appeal' It is made cl':irr that this Court has not expressed any opinion on the rne rits of the case. There shall be no order as to costs' Miscellaleous applications pending' r l an1" sha-11 stand closed. \ SEY-R. PO ASSrs\AN tt\- SEC The Principal Secretary, Department of Revenue Ser;retariat' Hyderabad' Telanoana. iili'n'#"rirt" Joint Commissroner of State TaI .Hvderabad Rural Division' sin ir,j-&, C.i Complex, Nampallv, Hvderabad' Telane t'ta ii'"' Dilrty cornrfiiJ.ibn"i [5i'1, rtir'on"pur -srU-- tr'/adhapur Division' Hvderabad, Telangana iri;"bCi;' sni- e-KRisFlNA REDDY Advocate [oPU( 1 i*i; 66i"t"-'spEcinL ooiiir-N-|\ler.ri pGeoEa ron SrArE rAX, Hish ciJrti"itr''ll Slate of Telangana, at Hvderabad [ouT] Two CD CoPies BM GJP //// NNA KRISHNA T REGISTRAR TION OFFICER To, 1. 2 3 4 5 tt o J

HIGH COURT DATED:1910812025 ORDER WP.No.23640 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS ,1: ,,,''..'.-\.- ' tr':'l) I a?\ ' , ,..,; --o- 0 0ti ?ffi l. I , ) a clo

Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.