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M/S. Kausalya Infra Projects Private Limited vs. State Of Telangana, Department Of Revenue (Commercial Tax)

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WP/9762/2025HC TelanganaGSTCNR HBHC01019436202528 April 2025Bench: SUJOY PAUL,RENUKA YARA5 pages
For Petitioner: SRI KAILASH NATH.p.S.SFor Respondent: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENER.IAL OF INDIA

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Cause title — parties, addresses and appearances
[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) MONDAY, THE TWENTY EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO:9762OF 2O25 Between: M/s. Kausalya lnfra Proiects Private Limited, (formerlv known as Kausalya Shelters Private LimiiediHbi i'ti' e' z"-a ilqq'-. Dharm'areddy Colony' KPHB 6;b;;, Hydeiabad, i"iunginr, PIN - 500085 Represented bv its Director Mr'Naresh Vididhineni ...pETlroNER AND 1 State of Telanqana, Department of Revenue (commercial Tax), Represented Oy iis Secretar!, Secretiriat, Hyderabad Union of lndia, I\ilinistry of Finance, Department of Revenue' 15' Safdarjung ilil: N;;ij;ini- iiij6or Represehteo ov its secretary, New Delhi 3. Deputy Commissioner (ST), Enforcement Wing, Hyderabad 4. Commissioner of customs and central Tax (Appeals - ll), 7th Floor, GST Bhavan, HYderabad. 5. Joint commissioner, tr/edchal Hyderabad - 500004 Commissionerate, Medchal GST bhavan' 6- Additional Director, Directorate General of Goods and Service Tax lntelligence, Hyderabad Zonal Unit ...RESPONDENTS PetitionunderArticle226ollheConstitutionoflndiaprayingthatinthe circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybe pleasedtoissueaWrit,orderorDirection,moreparticularlyinthenatureofa Writ of Certiorari, quashing the order bearing ReI' 2D36O225090712F dated 28.O2.2O25 for the Tax Period 01 'O4 '2O2O to 31 03 '2021 issued by Respondent No.3,asillegal,arbitrary,highhanded,whollyWithoutiurisdiction,violativeof 2 principles of na tural CGST Act. ustice and also violative of provisions of IGST Act and IANO: 2OF2025 Petition under [iection 151 CpC praying that in the circumrjtances stated in the affidavit fired i. support of the petition, the High court may be preased to stay all further prroce.dings, including recovery proceedings purr,;uant to order bearing Ref . ZD36o2"'-tiogo712F dared 2g.02.2025 for the Tax perirrd 01.04.2020 to 31 .03.2021 issued cy Respondent No.3. Counsel for the petitioner: SRI KAILASH NATH.p.S.S counsel for the Respr:ndent No.1, 3 to 6: sRr swARoop ooRil._Lr\, SPL GP FOR STA.TE TAX Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR DEPUTY SOLICITOR GENER.IAL OF INDIA

The Court made the fc,llowing: ORDER

THE HON'BLE THE ACTING CHIEF JUSTICE SUTIOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.9762 of 2o25 ORDER: (Per tLrc Hon'ble the Acting Chief Justice Sujog poul) Sri Kailash Nath. P.S.S., learned counsel for the petitioner and Sri Swaroop Oorilla, learned Specia-l Government pleader appears for State Tax.

2.

With the consent, hnallSz 16461. 3. At the outset, learned counsel for the parties submit that since the show cause notice was issued on 30.11.2024, whereas it should have been issued only up to 28.11.2024 and curtains on this aspect are already drawn by an order passed by this Court in W.P.No.9924 of 2025, dated 03.04.2025, the impugned order may be set aside.

4.

In view of the order passed in W.p.No.9924 of 2025, d.ated O3.O4.2O25, the u,rit petition is disposed of by setting aside the impugned order dated 28.O2.2025. No order as to costs. I

-: Miscerliant ous petitions pending, if any, seall st-a'-rd closed' //// .P. CH. NACiABHUSHAMBA DEPUTY REGISTRAR \t, To, BSR LS sEcnoru oFFtcER '1 . The Sec:retary, Department of Revenue (Commercial Tax), Secretariat, Hyderabad, S::rte of Telangana.

2.

The Secretarl,, Ministry of Finance, Department of Revenue , 15. Safdarjung Road, New Delhi, Union of lndia - '1 '10001 .

3.

The Deputy Crmmissioner (ST), Enforcement Wing, Hyderabrad

4.

The Commissioner of Customs and Central Tax (Appeals - ll), Th Floor, GST Bhavan, Hyderabad.

5.

The Joint conlnissioner, Medchal Commissionerate, fVedch al GST bhavan, Hyderabad - 5Cr0004

6.

The Additional Director, Directorate General of (loods arrd Service Tax lntelligence, Hyderabad Zonal Unit.

7.

One CC to SRI KAILASH NATH.P.S.S., Advocate [OPUC]

8.

One CC to SFt GADI PRAVEEN KUMAR, DEPUTY SOLlCll-OR GENERIAL OF lNDlA., Higl Court for the State of Telangana at Hyderabal [OPUC]

9.

Two CCs to S rL GP FOR STATE TAX, High Court f()r the State of Telangana at Hyderabad 't)UTl

10.

Two CD Copie s, a4a

HIGH COUR'I' DATED:2810412025 .'- '/ ''a " I*n i ril c. Stal( lrt soA iii = iuH 2[25 \J ,a, , C ORDER WP.No.9762 ot 2025 DISPOSING If,F THE WRIT PETITION, WITHOUT COSTS * t c0 r ct{ Lflk,\$ \ 0\\ ?\\

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.