Ravi Firetech Safety Engineers Private Limited vs. Union Of INDIA

[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENry FIRST DAY OF APRIL TWO THOUSAND AND TWENry FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO:3671 OF 2O25 Between: RaviFiretechSafetyEngineersPrivateLimited,Gl,GroundFloor'Navya krisfrna Homes. l. R-K Pu-ram, Rangareddy. Telangana,500035 Reoresented bv its Managing Director Mr' Kolishefty Ravinder b)J k"li.ir"ttv V'enxata Narsaiih,-Age. 65 Years, occ: Managing. Director' Fi;.'i""i-ii:'3iti, i1"t No.to.'n6ao No.2. lncome rax colonv' Sri nlmatrishni Purarn. Kothapet, Ranga Reddy Dist, Hyderabad ...PETITIONER AND 1. Union of lndia, Ministry of Finance. New Delhi' 2. The central Board of lndirect Taxes and customs, Through its chairman' North Block, New Delhi- 1 10001 3. The Commissioner of Commercial Taxes, Telangana, Hyderabad' C'T' Complex, Nampally, Hyderabad- 500001 4. The Assistant Commissioner, Saroornagar 3, Sarornagar Division' Telangana State ...RESPONDENTS Petition under Article 226 ot the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue. a)a writ. order. or direction more particularly one in the nature of a writ of Mandamus declaring impugned order vide Ref No. 2D360824130506D dated 28.08.2024 passed by the 1st Respondent under the provisions of CGST/TGST Act, 2017 as being void, arbitrary. illegal. without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14' 19(lXg) and 265 of the Constitution of lndia' and to consequently set aside the same and pass such further or other order(s) as this Hon'ble Cou t may deem lit and proper in the circumstances of the case. b)a writ, order, or direction more particularly one in thr: nature of a Writ of [Vlandamus declaring that the Notification No. 09i2023-C.T dated 31 .03.2023 issued by Respondent l'Jo. 3 through Respondent No. 4 anC corresponding GO Ms. No. 1 18 dated 25.(18.2023 issued by Respondent No 3, which extended the time limit for passing :he orders. are without authority of la,iv and ultra vires to the section 73(10) of the GST Act 2017 and Section 1684 r:f GST Act, 2017 and violative of articles '14, 'r9(1)(g) 21 and 265 of the Constitutior of lndia. lA NO: 1 OF 2025 Petition unde,r Siection 151 CPC praying that in the circumstilnces stated in the affidavit filed in support of the petition, the High Court may be pleased to STAY all actions including cc,llection of tax pursuant to Order-in-Original lr,o. 7112023-24- Adjn(ST) dated 04-'2-2023 passed by the Respondent No. 3 Counsel for the Petitioner: SRI B. MURALIDHAR, REPRESENTING SRI THANNERU CHAITANYA KUMAR Counsel forthe Respondent Nos.1 and 2: GADI PRAVEEN KUMAR Dy. SOLICITOR GEN. OF INDIA/ SRI PULIMAMIDI SHASHIDHAR REDDY Counsel for the Respondent No.3: SRI DOMINIC FERNANDES, SC FOR cBlC