Cause title — parties, addresses and appearances
[ 3446 ]
lN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
(Special Original Jurisdiction)
WEDNESDAY, THE SIXTEENTH DAY OF APRIL
TWO THOUSAND AND TWENry FIVE
PRESENT
THE HONOURABLE THE AGTING CHIEF JUSTICE SUJOY PAUL
AND
THE HONOURABLE SMTJUSTICE RENUKA YARA
WRIT PETITION NO: 21598 OF 2024
Between:
I\21ls. Sai Ceramics, Ground Floor, 4111569, Shop No. 12, f(oop Bazar, Hyderabad,
Telangana- 500001 Represented by its Proprietor, I\,4 r. Chintan R Sheth, S/o.
Rajendra D Sheth, Aged about 42 years, R/o. '1-8/4, Prabhat Nagar, Chaitanyapuri,
Dilsukh Nagar, Hyderabad, Telangana- 500036
...PETITIONER
AND.
1. The Superintendent of Central Tax, Jambagh Range, Abids GST Division,
2nd Floor, 5-8-196 to 207 and 2071A, Akira Shikhara Plaza, Jusbagh,
Nampally, Hyderabad- 500 001
2. Union of lndia, Ministry of Finance, Represented by its Secretary, North Block,
New Delhi-1 10001
3. Central Board of lndirectTaxes and Customs, GST PolicyWing, New Delhi
rep by its Commissioner
4. State ofTelangana, Though Principal Secretary to Government Revenue
Department (Commercial Tax), Hyderabad, Telangana
...RESPONDENTS
Petition under Article 226 of lhe 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
Writ of Mandamus a)declaring impugned Order in Original No, 01/2024-GST
(Adjn.) dated 14.O3.2024 issued by the l st Respondent under the provisions of
CGST/TGST Act,2017 as being void, arbitrary, illegal, without jurisdiction, without
authority of law apart from being violative of Articles 14, 19(1 )(g) and 265 of the
Constitution of India, and to consequently set aside the same and pass such
further or other order(s) as this Hon'ble Court may deem fit and proper in the
circumstanceSoftrreca,je.b)declaringthattheNotificationNo.0ts/2023.C.7
dated 31 03.2023 issL-Lecl by Respondent No' 5 and corresponding GO Ms' No'
1'18dated25.O8.?-O23is:;'redbyRespondentNo3'whichextendedtlretimelimit
for passing the orders, ?1re without authority of law and ultra vires tc the section
73(10) of the GSf rrcl 2,'1 7 and Sectlon 1684 of GST Act' 2017 ae d violative of
articles 14, 19(1){g 21 ard 265 of the Constitution of lndia'
IA NO: 1 OF 2024
PetitionUnderSel],ionlslcPCprayingthatintheCircumstancesstatedin
the affidavlt filed in suppc'rt of the petition, the High Court may be plei'lsed to stay
operationoftheimpugredorderinoriginalNo.0l/2024.GST(A.djn.)dated
14.03.2024 issued by R()'rpondent No 1'
Counsel for the Petitioner : SRI P.VENKAT PRASAD for SRI MD SHABAZ
Counsel for Respondents \o.1,2&4:SRl SWAROOP OORILLA' SPL'G'P for State Tax
counsel for the Respondent No.3
' 3[l 3|5,-r=#$5itni[lr*o*, Dy.so.GEN
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.2L598 of 2024 ORDER: (Per the Hon'ble ttrc Acttng Chief Justice S\joy PauL) Sri P.Venkat Prasad, iearned counsel for the petitioner seeks to withdraw this writ petition with the liberty to the petitioner to fiIe afresh, if occasion so anses' . The prayer i: dl91"d, 2 3 To, BSK LS Accordingly, the writ petition is dismissed as withdrawn with the liberty prayed for. No order as to costs' Miscellaneous petitions pending, if any' sha11 stand closed T. JAYASREE DEPUTY REGISTRAR //// SEC FFICER 1 , One CC to SRI lvl D SHABAZ, Advocate. IOPUC]
2.One CC to SRI SWAROOP OORILLA, SPL.G.P for State Tax. [OPUC]
3.One CC to SRI GADI PRAVEEN KUMAR, (Deputy Solicitor General of lndia), High Court for the State of Telangana at f-lyderabad. IOPUCI
4.Two CD Copies. h fr6ffo
HIGH COURT DATED:161041?-025 1E1.4 (. o ,1, s 9 a UJ "+ \ ot o I ORDER WP.No.21598 of 2024 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS ,l 1 r' /2,/t ,.3 (./-) Ul I t <
