Renewable Energy Systems Limited vs. Assistant Commissioner Of Central Tax - Telangana High Court, 07 August 2025

Cause title — parties, addresses and appearances

[ 3488 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD isPecial Original Jurisdiction) THURSDAY, THE SEVENTH DAY OF AUgUST TWO THOUSAND AND TWENTY FIVE THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRiJUSNCC G.M' MOHIUDDIN PRESENT WRIT PETITION NO: 233070 F 2025 Between: RENEWABLEF!!_EBGYsysrEl/lsLll\4lrED"D-13,*tt=^y^Ei=rr=ssoE Svb.r-ti',;5-r-tutreo' PHASE-v' IDA' Jt Telangana- 500055 {;o' tr'GA*-oriz6d''signatory' Mr' D Suresh Kumar ...PETITIONER Assistant Commissioner of Central Tax' Jeedimetla GST Division' Hyderabad' Telangana. Union of lndia, Rep. by the Secretary' Ministry of Finance' No"l36-A' North Block, New Delhi. AND 1 2 3. State of Telangana, Rep by its Principal Secretary to Government' Revenue " ii?'-r r ib"p"rt,ieni seit"t"iat' Hvderabad' ...RESPONDENTS PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue an appropriate Writ' Order or Direction more particularly in the nature of MANDAMUS decraring the action of the 1st Respondent in passing the impugned order dated 23'02'2025 passed for the year 2O2o-2O21' as improper' illegal, contrary to facts and unsigned and consequently set aside the same' IANO:1 OF 2025 PetitionunderSectionl5lCPCprayingthatinthecircumstancesstated intheaffidavitfiledinsupportofthepetition,theHighcourtmaybepleasedto grant stay of collection of the total disputed tax Rs 57'95'173/- CGST' 7 Rs.57,95,173 /- SGST and Rs. 5,48,786 /_ ,GST and atong with penatty of Rs.5,79,518 /- CGSI and Rs. 5.17,518 /_ SGST and Rs. 54,87g /_ IGST. Counsel for the petitioner: SRI EppA RAKESH REDDY Counsel for the Respondent No.1: SRI DOMINIC FERNANDES, Sr. SC FOR CBIG (through video conference) Counsel for the Respondent No.2: SRI A.S.VASUDEVAN, SC FOR CENTRAL.GOVT. counsel for the Respondent No.3: Gp FoR coMMERCTAL TAXES

The Court made the following: ORDER

KUMAR SINGII THE 3. Learned Senior Standing Counsei for Central Board oflndirectTaxesandCustomsappearingforrespondent No.1 has opposed the prayer also on the grounds of delay' CIIIEF JUSTICE SRI I I TIIE HON'BLE AND THE HON'BLE SRI JUSTICE G.M.MOHII'DDIN WRIT PETITION No.23307 of 2025 ORDER: Heard Sri E.Rakesh Reddy' learned counsel for the petitioner' Also Senior Standing heard Sri Dominic Fernandes' learned Counsel for Central Board of Indirect TaxesarrdCustoms,whoappeafedforrespondentNo.l through video conferencing' and Sri A'S'Vasudevan' learned counsel for respondent No'2'

The petitioner is aggrieved by the order-in-original dated23.02.2025relatingtothetaxperiod2o2o-2o2| passed by respondent No'1' The petitioner has taken a number of pleas' However' it has bypassed the alternative remedy of appeal by approaching the writ court a-fter some delay. I l ri i1 il li li rl I I I .

2 :' He further submits that the order-in-original is digitalty srgned. The summary of the show cause notice also carries the signature of the assessing authority.

Learned counsel for the petitioner, therefore, prays that the petitioner may be allowed to approach the appellate authorit5z and raise all such grounds of law and facts in its appeal. He further submits that the appellate authority may be directed to consider the question of delav sympathetically, as the petitioner has approached this Court in the present writ petition.

In the aforesaid entering into the merits crrcumstances, of the matter we relrain from If the petitioner approaches the appellate authority with statutory pre_ deposit within a period of ten days, the appellate authorier sha-ll consider the question of delay sympathetically and take a decision on the appear in accordance with law. 6 The instant writ petition is accordingly disposed of However, there shall be no order as to costs. i

3 Miscellaneous appiications pending, if any' shall stand ciosed. 1- The Assistant Commissioner of Central Hyderabad, Telangana'

The Secretary, Ministry of Finance' No'136 of lndia. I::,."fil:1o,if o :,?"J:11 g,,B "Ff JiJlS"# N. SRIHARI DEPUTY REGISTRAR src$]fforprcEn Tax, Jeedimetla GST Division' -A, North Block' New Delhi' Union Revenue (CT-ll) DePartment' //// To, J. 4. 5 6 7 One CC to SRI EPPA RAKESH REDDY' Advocate IOPUCI One CC to SRI A S VASUDEVAN' SC FOR CENTRAL GOW IOPUCI One CC to SRI DOMINIC FERNANDES' Sr' SC FOR CBIC IOPUCI Two CCs to GP FOR COMMERCIAL TAXES' High Court for the State of +;;d;;'n HYderabad [oUrl Two CD CoPies o BSR LS

HIGH COURT DATED: 07l0gt2121 ORDER WP.No.23307 of 2O2S WITHOUT COSTS :\- * ,,' .). al) \.)\,// '' ...,-/' ':/ \\' ^, - '\.' ."." -,- ,... -i-.- 1 0 stP 2025 DISPOSING OF THE WRIT PETITION, // /.