Cause title — parties, addresses and appearances
HIGH COURT FOR THE STATE OF TELANGANA
AT HYOERABAD
(Special Original Jurisdiction)
THURSDAY, THE TWENTY FOURTH 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: 24174 OF 2024
[ 3446l
...PETIT]ONER
Between:
N//s.Jai Durga Steels, Plot No.8/A, SVCIE, Balanagar, Hyderabad Telangana-
500 037, represented by its Proprietor, Smt. Vijender Kumar Agarwal.
AND
1
2
Deputy Commissioner (ST) (STU-2), Hyderabad (Rural) Division, Hyderabad.
The State of Telangana, represented by its Principal Secretary, Revenue
Department (Commercial Taxes), Telangana Secretariat, Hyderabad
,..RESPONDENTS
Petition under Article 226 ol 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 or order or direction particularly one in the nature of Writ of
Mandamus declaring the action of the first respondent in passing the impugned
Assessment Order in' Form GST DRC - 07, in Order No.2D3604240843377, in
vide Reference No.2D3604240843377, dated 30.04.2024, fot the tax period 2018-
19, confirming the proposals contained in Show Cause Notice thereby levying tax
amounting to Rs.Q1,306/- (CGST amounting to Rs.45,6531, and SGST amounting
to Rs.45,653/-) and imposed penalty of Rs.20,000/- (CGST amounting to
Rs.10,0001 and SGST amounting to Rs.10,0001) thus cumulative total being
Rs.1,11,306/-, without following the due procedure of law contemplated under
Section 73 of the CGST Act, 2017 i TGST Act,2017, as beyond the time
prescribed under Section 73(10) of the CGST Act, 2017 / TGST Acl, 2O17, in
consequence of G.O.Ms.No.118, dated 25.O8.2023, as illegal, ultra vires Section
168 A of the CG!;--
violated of Articl€ 1.
lA NO: 1 OF 2024
jurisdiction, by J:r r'rring G.o.Ms.No.'r18, dated 2s.08.202:r, issued
Government of Tela rrlana as ultra vires Section 168 A of the C(:;ST Act,
TGST Act, 2O17 I re; (r with Section 20 IGST Act, 2017.
t,'-t.2017, /TGST Act,2O1l , irrational, artitrary unreasonable,
:rf the Constitution of India, barred by Limitarion and without
by the
2017 I
Petition unrrt:r I eciion 15'r cpc praying that in the circunrstrrnces stated in
the affidavit fired i'r s rrrport of the petition, the High court may k,e rreased stay of
all further proceerlirl s' arising in pursuance of the Assessment order passed by
the first responderrt i Form GST DRC _ 07, in Order No.2D36042,i.0 843371, vide
Reference No zD:]0c 41r.40g43377, dated 30-04.2024, for the tax Ireriod 2o1g-1g
(GST).
Counsel for the petit cner: SRI S. SURI BABU
Counset for the Res;p rndents: SPECIAL GOVT PLEADER FOR STATE TAX
The Court made th€ f rllowing: ORDER
THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE R"ENUKA YARA WRIT PETITION No.24174 of 2o24 ORDER: (Per the Hon'ble the Acting Chief Justice Sujoy Paul) Sri S.Suri Babu, learned counsel for the petitioner, seeks peimission of this Court to withdraw the writ petition unconditionally. A letter dated 20.O4.2025 seeking permission of this Court to withdraw the Writ Petition is also filed in the Registry.
2.The other side has no objection.
3.Accordingly, this Writ Petition is dismissed as withdrawn unconditionally. No costs. Miscellaneous petitions pending, if aly, shall stand closed T.TIRUMALA DEVI DEPUTY REGISTRAR //// secrr$J#rzrrcea To, TJ LS
1.One CC to Sri S. Suri Babu, Advocate [OPUC]
2.Two CC to The Special GP for State Tax, High Court for the State of Telangana, at Hyderabad[OUT]
t HIGH COURI'I DATED:2410t412025 ORDER -,J-.* -.r.{=)i 2: 2il?5 ,c- ( '( -t/ l t, -f t, r ,,^. ,_,. .,_,rn )/ 2/ WP.No.24174 of 2024 DISMISSING HE WRIT PETITION AS WITHDRAWN WITHOUT CCISTS o 4-3 7/ry
