M/S. Uhc Lifesciences vs. The Assistant Commissioner St

WP/18111/2025HC TelanganaGSTCNR HBHC01025700202503 July 2025Bench: SUJOY PAUL,RENUKA YARA5 pages

For Petitioner: SRI M.UMA SHANKAR, rep., SRI V. VEERESHAM, counser for the Respondents No.1&2, Sfrf".Iff*"3io1#1'*^For Respondent: SRI GADI PRAVEEN KUMAR, DY.SO.GEN

AI SummaryDismissed

Facts

The petitioner, UHC Lifesciences, filed a writ petition challenging a show cause notice (DRC-01 dated 29.05.2022) and an order (DRC-07 dated 08.12.2023) issued by the Assistant Commissioner ST, Nacharam Circle. These were issued under the CGST/TGST Act, 2017. The petitioner also challenged Notification No. 79 of 2020 and a corresponding G.O. which amended Rule 142(1A) of the CGST/TGST Rules, 2017. Additionally, a Form DRC-13 dated 05.03.2025, issued by the respondent, was challenged. The petitioner sought to declare these actions and notifications void, illegal, and violative of constitutional provisions. Interlocutory applications were filed seeking a stay on the operation of the impugned order and Form DRC-13, and to allow the petitioner to operate their bank accounts.

Held

The Court noted that the learned counsel for the petitioner sought to withdraw the writ petition with liberty to file a properly constituted petition. Accordingly, the Court dismissed the writ petition as withdrawn with the liberty prayed for. No order as to costs was made. The interlocutory applications, if any pending, were also closed. The Court granted liberty to file a fresh petition as a last opportunity.

Key Issues

1. Whether the show cause notice in Form DRC-01 dated 29.05.2022 and the order in DRC-07 dated 08.12.2023, issued by the Assistant Commissioner ST, are void, arbitrary, illegal, without jurisdiction, and violative of Articles 14, 19(1)(g), and 265 of the Constitution of India. 2. Whether Notification No. 79 of 2020 and the corresponding G.O. amending Rule 142(1A) of the CGST/TGST Rules, 2017, are without authority of law, ultra vires to Section 73(5) of the CGST Act, 2017, and violative of Articles 14, 19(1)(g), and 21 of the Constitution of India. 3. Whether Form DRC-13 dated 05.03.2025 is without authority of law and violative of Articles 14, 19(1)(g), 21, and 265 of the Constitution of India. Petitioner's Contention: The petitioner argued that the impugned show cause notice, order, notification, and form DRC-13 were illegal, arbitrary, and violated their constitutional rights. They sought to set aside these actions. Revenue's Contention: The judgment does not record any specific arguments made by the revenue or state respondents.

Sections Cited

Section 73(5), Rule 142(1A)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3446 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRD DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 18111 OF 2025 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, order, or direction more particularly one in the nature of a Between: lV/s. UHC Lifesciences, Having address at 2-20-3131/NR, Shop No. 1 and 2' Ground Floor, Venkateshwar Colony, -Adarshnagar, Chilkanagar Road Uppal, Rangareddy, Telangana- 500039 Repres6nted by its Proprietor K. Vasantha Rir-o. q99d about 46 years, S/o. K Papa Rao, Rl/o. Kashibugga, Warangal, Telangana- 506 002 ,..PETITIONER AND 1 The Assistant Cornmissioner ST, Nacharaml CirCle, tValkaigiri Division, 12th Floor, South Wing, Gagan Vihar, Nampally, Hyderabad - 500 00'l 2. State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad; Telangana 3. Union of lndia, tvlinistry of Finance, Represented by its Secretary, North Block' New Delhi-1 10 00 1 4. Central Board of lndirect Taxes and Customs, GST Policy Wing, New Delhi Rep by its Commissioner 5. lclCl Bank Limited, Represented by its [\/anager, G-1 , Navketan, SD Road, Opp. Clock Tower, Secunderabad- 500 003 6. lndusind Bank, Represented by its Manager, Ground Floor, Door No- 7-7113, Street No. 8, It/laheshwari Nagar, Habbsiguda, Hyderabad- 500 007 ...RESPONDENTS Writ of Mandamus (i) Declaring Show cause notice in Form DRC 01 vide Ref no. 2D360522015466J dated 29.05.2022 and an Order in DRC-07 vide ref. no. 2D361223014813Q dated 08.12.2023 both issued by the 1st Respondent under the provisions of CGST/TGST Act.2017 as being void, arbitrary, illegal, without jurisdiction and wrthout authority of law apart from being violative of Articles '14, 19(t Xg) and 265 of the Constitution of lndia, and to consequenfly set aside any action taken pursuant thereto and pass such further or other order(s) as this Honourable court may deem fit and proper in the circumstances of the case. (ii) declare the Notification No.79 of 2020 dated 1511012020 issued by the Respondent No.4 amending the Rule 142 (1A) of the central Goods and services Tax Rules, 2017 and corresponding G.O.[/is No.24, Rev (CT-ll) Dept., dated 09.02.2021 issued by Respondent No 2 amending Rule 142(iA) of TGST Rules, 2017 as being without authority of taw and ultra vires to the section 73(5) of the Central Goods and Services Tax Act, 2017 and violative of Articles 1a, 19(1)(g) and 21 of the Constitution of lndia as being without authority of Iaw and ultra vires to the Section 73(5) of the Central Goods and Services Tax Act, 2017 and violative of Articles 14, 19(1)(g) and 21 of the constitution of lndia and. pass such other order or orders as this court may deem fit and proper in the circumstances of the case. (iii) declare the Form DRC i 3 dated 05.03.2025 issued by *espondentNo- 1 as without authority of law and violative of articles 14, 19(i)(g), 21 and 265 of the Constitution of lndia and consequen y set aside the same. lA NO: 1 OF 2025 Pelition 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 stay of operation of impugned Order in DRC-07 vide ref no. 2D3612230.148.t 3e dated 0811212023 issued by the Respondent No. 1 for the taX period 2017-1g under CGST/TGST Acts, 2017 pending disposal of the above Writ petition, as otherwise, the Petitioner will be put to severe loss and hardship. lA NO: 2 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 stay operation of Form DRC 13 dated 05.03.2025 issued by the Respondent No. 1 to respondent No. 5 & 6 and consequently allow the petitioner to operate their bank ACCOUNtS. Counsel for the Petitioner : SRI M.UMA SHANKAR, rep., SRI V. VEERESHAM counser for the Respondents No.1&2 ,Sfrf".Iff*"3io1#1'*^, Counsel for the Respondent No.3 : SRI GADI PRAVEEN KUMAR, DY.SO.GEN Counsel for the Respondent No.4:SRl DOMINIC FERNANOES, Sr.SC FOR CBIC Counsel for the Respondent No.5&6 : --

The Court made the following: ORDER

THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT JUSTICE RENUKA YARA WRIT PETITION No. 18111of2O25 ORDER: (Per the Hon'ble the Actltlg Chief ,Justice Sujog l,aut) Sri M.Uma Shankar, learned counsel appearing for Sri V. Veeresham, learned counsel lor the petitioner, seeks to withdrau, this petition with liberty to the petitioner to file a properly constituted petition

Accordingl,y, this Writ Petition is dismissed as withdrawn with the liberty prayed for. There shall be no order as to costs. Interlocutory applications, if an,v pending, shall stancl closed . RI SHANKAR REGISTRAR //// ON OFFICER 2 1 2 3 As a last opportunity, libertf is granted to lile fresh petition. One CC to SRI V.VEERESHAM, Advocate. tOpUCl One CC to SRI SWAROOP OOR|LLA, SPL.G p for Stare Tax. [OpUC] One CC to SRI DOIVINIC FERNANDES, Senior Standing Counsel for CBIC. IoPUCj one cc to sRl GADr PRAVEEN KUIVTAR, (Deputy Soricitor Generar of rndia), High Courr for the State of Telangana ar Hide;ab;d. topUCi To, 4

Two CD Copies C BSK KS

I HIGH COURT DATED:03107t2025 ORDER WP.No.18111 of 2O2S DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS -- -::=.-- - _ -:-. ,;t ft. ...-.r .. , 2O SEPM \.. \-''^ ffi r,]

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.