Cause title — parties, addresses and appearances
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(SPecial Original Jurisdiction)
THURSDAY ,THE TWELFTH DAY OF JUNE
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE THE ACTING CHIEF JUST'ICE SUJOY PAUL
AND
THE HONOURABLE SMT JUSTICE RENUK.A YARA
WRIT PETITION NO:128 560F 2024
I.3446 I
No. 15,
by its
...PETITIONER
Between:
AND
1
3
tr/l/s. [t4vsr lnfra, Flat No. 10'1 , Vaishnavi Enclave' Street
iii,iir"Ii'.ro"1."'Evobiitro
- - 500' 02e, Telansana' represented
pioprletor, "S ri. Sandeep Reddy Mathukupally'
4
Assistant commissioner of central Tax, Himayatnaoar ll GST Range'
fi i'#;;i;r# oiririon, Hvu"tr6io'csr co,missi6neraiir Hvderabad'
Aui:'i,;"t "E;r;;;;".' (t;ffii i'il,- nvo"ig'da- Asho( Naga r' Abids'
Hvderabad.
iiiiiJ,iJ-c"rmissioner (Central Tax and Customs)' office of the Principal
$;Hili";;; Hvo"iauad-tdi commiislonerate' GSr Bhavan' L B'
Staoir., Basheerbagh, HYderabad'
ih; Sdi;;i Telan[ana,'iJpiesenteo bv its Principal Secretary'. Revenue
o"'priiili.iic"IiiiL%iir'rri"tl, relansaha Secretariat, Hvderabad'
...RESPONDENTS
Petition under Article 226 of lhe Constitution of lndia praying that in the
circumstances stated in tfre aftiOavlt filed therewith' the High Court may'.be
nleased to issue a Writ or oiOei or direction particularly one in the. nature of Writ
:'ifi'r;:,;;;;;i"ring
in. action of the third respondent in passins order in o
R. No. 165/2023- 24tAdi;tiDc- .lclHvo- GST, in c No' lV/09/06/2023- Adin
idsrl in oir.rz0240256Y-Nl0o00o0BDA7,in order- ln- original No 115/Gsr/2o23-
)7- nai" inoc)- HYD- GSi, aateo 28. 02' 2024, for^rhe tax per/od octobgl !!t8
to March,2019, and ,"ir"i "
demand of Rs' 2'92'95'4521 (Rs' 2'24'49'8141-
under the IGST Act, 2017,hs. 34'22,8151- under the CGST Act' 201 7' and Rs'
;i,izdts,- under ihe sisi n.t, zstt; ana Penaltv of 10 -(percentl :19"'
S.;ti;; zi(s) ot the GST Act, reao with Section 12^42)(a) of the CGST Act' .2017'
/TGSTAcl,2017'readwith'Section20ofthe|GSTAct'2017'amountingtoRs'
'zd,is,s+si-' G(r. iz,+q'satt- under the IGST Act' 2017 ' Rs' 3'42'2821- under the
CGST Act, 2017, and F(s.' s,ii,zezt- under the SGST Act' 2017')' thus tax and
Je-natty totaling rc as. lzz-iai97l- , read.with the^order passed by the seconc
I*p"'iol"ii""CST DRC 07, in R"r""nce No' 2D360324008882G' dated 05' 03
zol+, *iif,ort following thl due procedure of law contemplated under Section 65
'f
read with Section 73 of the CGST Act, 2017 / TGST Act, il01Z, as beyond the
time prescribed under section 73(10) of the ccsr nct, 20i7 / TG'sr e.t,' ioti, n
consequence of G. O. lr,/s. No. 1 18, dated 25. OB. 2023, ;rr; illegal, ,it* uii",
Section 168 A of the CGST Acl,2017,i TGST Act, 2017, irrational, arbitrary,
unreasonable, viorative of Articre 14 of the constitution :f rndia, 'orri"J-ov
lI[1,,:::"9
wirhout jurisdiction by oecrartng G. o. [Vs;. No 1.1B, dated
15 9? 29?7'rssued by the
^G^ove.rnment of reran-gana as urt.il vires section t'oa
A of the CGST Acr. 2017 / TGST Act,2017
lA NO: 1 OF 2024
Petition under Section 151 cpc praying that in the circumstances stated in
the affidavit fireci in suppol gf .11. p"iition, inl iign Courr nay t" pr"jrlJ t"
pending disposaJ of the writ petition grant stay of air rurftrer proceeoi,ig. ri.irg
in pursuance of the Assessment ordJr pr.."i byih" ft,ira ,-L.p".o""iL-o]n
No. 165/2023-24',AdjnlADC- lCtHvd- csi in c Nt. rvlosloo tztit-iatiic#li"
DIN 20240256yN0000008.DA]1n
Q1oer, tn orisinat No. 1.1S/GljT/2 ozi_ )i- iln.
(ADC) HYD- GST, dated ,? 92^2024, for the io p"iloa O.,"b;;, ;;;;.;;:.
2019, an raised a demand^of Rs. 2,92,95,4521tax- 1Rs. 2,24,4g,8141_ ,"0"r 'tn.
IGST Act, 2017 Rs. 34,22,819t_ under rhe CCiinit, 2017 a^d Rs.34,22,81gt_
under the SGST Act, 2017 ,) and penalty of .t 0% unJer Sectior Z:tSl Li ,il cif
Act, read wth Section 122(2)(a) of the CGST A"t, ZOtt, / TGST n.t, ZOiZ, ..urO
with Section 20 of the |GST Act, ZO1Z, amouniing to Rs. ZS,Zg,EaSil (-d..
22,44,9811- under the IGST Acr, 201 7 , ns. UZ2Bij_ unde, the CGST Act, 201t,
and Rs' 3'42,282r- under the sGSr.Act,2017,), thus tax and penaity t"i;rg'to
Rs. 3,22,24,9971- , read wi[!h^e^91der passeO'by tne second r,]spondent in GST
DRC 02, in Reference No. 2D360324008882G, Alt"JoS. 03.2A24
counsel for the petitioner; SRr. ABHT.HEK cHARy REp sRr s. suRr BABU
Counsel for the Respondent Nos. 1to3: Ms. PRAVALIKA REp
SRI DOMINIC FERNANDES
(senior standing counsel for CBIC)
Counsel for the Respondent No.4: SRI SWAROOP OORILLA.
SPECIAL GP FOR STATE TAX
i I THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.12856 of 2024 ORDER (Per the Hon'ble the Acting Chkf Justice Sujog Paul)" Sri Abhishek Chary, learned counsel represents Sri S Suri Babu, Iearned counsel for the petitioner; Ms' Pravalika' learned counsel representing Sri Dominic Fernandes' learned Senior Standing Counsel for CBIC, for respondent Nos' 1 to 3 and Sri Swaroop Oorilla' learned Special Govcrnment Pleader for State Tax, for respondent No.4
