M/S. Fairway Services vs. The Assistant Commissioner (St)

M/s. Fairway Services, Rep by its Partner Syed Riyaz, S/o. Syed Quasim, aged about 50 years, Occ; Business, PJo.H.No.'12-2-7171111912' Saptagiri Colony, Rethibowli, Hyderabad, Telangana State. ..,..PETITIONER AND [ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRlT PETITION NO: 19559 OF 202s Between: 1. The Assistant Commissioner (ST), ftlehdipatnam - [], Charminar, HYDERABAD. 2. The State of Telangana, Rep. by its Principal Secretary to the Government, Revenue (CT) Department, Telangana Secretariat, Hyderabad. 3. The Union of India, Rep. by its Secretary, N/inistry of Finance, North Block, NEW DELHI-110001. 4. The Central Board of lndirect Taxes and Cusloms, Rep. by its Chalrman, Ir/inistry of Finlnce, Department of Revenue, North Block, Central Secretariat, New Delhi-110001 . 5. The Goods and Service Tax Council, Rep. by its Secrelary, GST Council, Secretariat,5th Floor, Tower-ll, Jeevan Bhuarti, Building, Janapath Road, Connaught Place, New Delhi- 1 10001 . ,l 6. lCICl, Bank Ltd., H.No.12-2-B23lAl41 12, Gottipati Towers, [V1ain Road, Mehdipatnam, Hyderabad 500 028. ,....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 Writ of Mandamus or any other appropriate Writ or Order or direction more particularly one in the nature writ of mandamus declaring. (1) The l action of the 1st Respondent in passing the Order dated 2310412024, the Summary of the Order in Form GST DRC-07, dated 2310412024 and Proceedings, dated Nil, by levying CGST/SGST and Penalty under Section 73 (10) of the CGST/SGST AcI 2017 , for the tax period 2018-20'19, without even issuing Form GST DRC-01A as contemplated under Rule 142 ('1A) of the Rules 2017, without 'signature in the Order and Show Cause Notice, without DIN in the order, the Summary of the Order, in the Show Cause Notice and the attachment to the Show Cause Notice in the Form GST DRC-O1 for the tax period 2018-19 under CGST/SGST Act 2017 , as arbitrary, contrary to the Provisions of the CGST/SGST Acts 2017, patently barred by limitation, without jurisdiction as per Section 73 ('10) of the CGST/SGST Acts 2017, lhe same is against Principles of Natural Justice, more particularly G.O. N/s. No. 118, dated 25.08.2023 issued by the 3rd Respondent and the Notification No. 9/2023-Central Tax, dated 31 .03.2023 issued by the 4th Respondent and G.O. Ms. No. 170, dated 3011212023 issued by the 3rd Respondent and the Notification No. 56/2023-Central Tax, dated 28J2.2023 issued by the 4th Respondent extending the limitation period to make the assessment, as illegal, ultra vires to Section 1684 of the CGST/SGST Acts 2017 and contrary to Article 14, 19(1)(g) and 265 of the Constitution of lndia. G.O. Ms. No. 1'18, dated 25.08.2023 and G.O. tt,ls. No30.12.2023 issued by the Government of Telangana and the Notification No. 9/2023-Central Tax, dated 31 .O3.2023 and the Notification No. 56/2023-Central Tax, dated 28.12.2023, issued by the 4th respondent as ultra vires to Section '1 684 of the IGST/ CGST/SGST Acts 20'1 7 and consequently set aside the Order. daled 23.O4.2024, Summary of the Order in Form GST DRC-07, dated 23.04.2024 and the Proceedings dated Nil passed by the 1st Respondent, for the tax period 2018- 2019, under the IGST/CGST/SGST Acts 2017, as null and void. l.A.NO:'l OF 2025 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to Suspend the Operation of the Order, dated 2310412024, the Summary of the Order in Form GST DRC-07, and the proceedings, dated passed by the 'lst Respondent, for the tax period 2018-2019 under the CGST/SGST Act 2017, and direct Respondents No. 1 to 6 in freezing the petitioner bank account vide account No. (Account No. 024505004678, lclcl Bank Ir/ehidipatnam Branch) with respondent No.6. Counsel for the Petitioner : SRI B.NARASAIAH Counsel for the Respondent Nos.1 & 2 : SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PLEADER FOR STATE TAX Counsel for the Respondent No.3 : SRI A.S.VASUDEVAN Counsel for the Respondent No.4 : SRI K.ARVIND KUMAR Counsel for the Respondent No.5 : M7s DOMINIC FERNANDES Counsel for the Respondent No.6 : -