M/S. N. H. Traders vs. State Of Telangana

[ 34461 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE 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 NOS: 20884 23476 24617 0F 2024 AND 43880F 2025 w.P.NO:20884 OF 2024 Between: lvl/s. Mancherial Cement Company Private Limited' Having office at.H' No',8- i-izotg}tt, Flat No. 101 , P;dmaia Residency, -Road .No'2,-Banjara Hills, Hvderabad- 5OOO34 Rbpresenti:d by its- Managrlg Director, Shri pinnrmin"ni 1G.inarn Rio, S/o Shri Late P Prakastr Rao, Aged about 63 vJuir, nyo. a-z-lzo&ah, f1i1 trto. 101 , Padmaja Residency, Road No'2' Banjara Hills, Hyderabad- 500034 ...,ET,T'ONER AND l.TheDeputyCommissioner'(Enforcement)CommissionerofCommercial ' i;i.; 6;p;rt."nt, Hoo oiiislon, C.T cohplex, Nampally, Hvderabad-500 001 2. ihe Assistant Commissioner of State Tax, Punjagutta Division, ^Jubilee Hills - - fi, H,fayur kushal Complex, Abids, Hyderabad, Telangana-500034 3. Union'of lndia, Ministry of Finance, Represented by its secretary, North Block, New Delhi-110001 +. State of ietangana, Through Principal SecrtarY to Govemment Revenue Department (Cbmmercial Tax), Hyderabad' Telanoana s. c6fitrai eorrb or lndir;; ra;di ,io-Cr.ion]t, GSi Policv wins, New Delhi Rep by its commissioner ...REspoNDENTs Petition under Article 226 of 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 in Form GST DRC-07 vide Reference No. 2D360324039297A dated 27.O3.2O24 passed by the Respondent No. 1 under the provisions of GGSTiTGST Act, 2017 as being void, arbitrary' illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1Xg) and 265 of the constitution of lndia, and to consequenfly set aside the same and pass such further or othc,r orde(s) as this Honorable court may deem fit and proper in the circumstances, of the case and prayed for condoning the delay based on the merits of the case. ll) a writ, order, or direction more particularly one in the nature of a writ of ft4andamus declaring impugned rectification order vide ref No. 2D360424009783D daled 06.04.2024 passed by the Respondent No. 1 under the provisions of CGST'/TGST Act' 2017 as being void, arbitrary, illegal, without jurisdiction, violative ofthe principles of natural justice apart from being violative of Articles 1a, 19(t Xet) and 265 of the Constitution of lndia, and to consequently set aside the samr: and pass such further or other orde(s) as this Honorable Court may deem fit and proper in the circumstances of the case and prayed for condoning the delay based on the merits of the case. c) a w'it, order, or direction more particularly one in the nature of a Writ of Mandamus declaring that the Notification No. 09/2023-C.T dated 3'l .03.2023 and Notification No. 5612023-CT dated 28-12 2023 issued by Respondent No. 3 through Respondent No. 5 and correspondinS; GO Ms- No' 118 dated 25.08.2023 issued by Respondent No. 4 which extendec the time limit for passing the orders, are without authority of law and ultra virr:s to the section 73(10) of the GST Act2017 and Section 168,4 of GST Act, 2017 and violative of articles 14, 1S(1)(g) 21 and 265 of the Constitution of lndia. lA NO: 1 OF 2024 Petition under Section '151 CPC praying that in the circunlstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the operation ol impugned order in Form GST DRC-07 vid e Reference No. 2D36032403929 /A dated 27.O3.2024 passed by the Respondenl No.'l' lA NO: 2 OF 2024 Petition under Section 151 CPC praying that in the circuntstances stated in the affidavit filed in support of the petition, the High Court may t,e pleased to stay the operation qf impugned Order vide ref No. 2D360424OO9783D dated 06.04.2024 passed by the Respondent No. 1. Counsel for the Petitioner: SRI MD.SHABAZ Counsel for the Respondent Nos.1,2 & 4: SRI T.CHAITANYA KIRAN, AGP FOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.5: SRI DOMINIC FERNANDES, SENIOR SC FOR CBIC W.P.NO: 23476OF 2024 Between: M/s. Mancherial Cement Company Private Limited , 6-3-6551214, Civil Supplies Bhavan Lane, Somajiguda, Hyderabad, Telangana- 500082 Represented by its Managing Director, Shri Punnamanani Narotham Rao, S/o Shri Late P Prakash Rao, Aged 63 years, NO. 8-2-12018611, Flat NO. 101, Padmaja Residency, Road No.2, Baniara Hills, Hyderabad- 50003 ...'ET,T'ONER AND 1. Assistant Commissioner, Sate Tax Jubilee Hills 4, Punjagutta Division, Mayur Kushal Complex, Abids, Hyderabad, Telangana - 500 034 2. The Deputy Commissioner, (Enforcement) Commissioner of Commercial Taxes Department, HOD Division, C.T Complex, Nampally, Hyderabad-sO0 001 3. The Assistant Commissioner of State Tax, Punjagutta Division, Jubilee Hills - ll, Mayur Kushal Complex, Abids, Hyderabad, Telangana-500034 4. Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-1 10001 5. State of Telangana, Through Principal Secretary to Govemment Revenue Department (Commercial Tax), Hyderabad, Telangana 6. Central Board of lndirect Taxes and Customs, GST Policy Wing, New Delhi Rep by its commissioner ...RES'.NDENT' Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue i. a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring impugned order in Form GST DRC-07 vkle Reference No. 2D360424O873283 dated 30.04.2024 passed by the Respondent No.2 under the provisions of CGST/TGST Act,20'17 as being void, arbjtrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of India, and to consequently set aside the same and pass such further or other order(s) as this Honorable Court may deem fit and proper in the circumstances of the case and prayed for condoning the delay based on the merits of the case. ii. a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring impugned rectification Order vide ref No. 2D360724O2O2O5Q dated 04.0;'.2024 passed by the Respondent Nc. 1 under the provisions of CGST/TGST At:t, 2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lrrdia, and to consequently set aside the samr-' and pass such further or other orde(s) as this Honorable Court may deem fit and proper in the circumstances of the case and prayed for condoning the delay based on the merits of the case. iii. a writ, order, or direction more particularly one n the nature of a Writ of Mandamus declaring that the Notification No. 09/2023-C.T dated 31 .O3.2023 and Notification No. 5612O23-CT dated 28.12.2023 issued by Respondent No.,4 through Respondent No. 6 and correspondincl GO Ms. No. 118 dated 25.08.2023 issued by Respondent No.5 which extended the time limit for passing the orders. are without authority of law and ultra vircs to the section 73(10) of the GST Ad 2017 and Section 1684 of GST Act, 2017 and violative of articles 14, 19(1Xg) 21 and 265 of the Constitution of lndia. lA NO: 1 OF 2024 Petition unden Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay operation of impugned order in Form GST DRC-07 vide Reference No. 2D36O424O873283 dated 30.O4.2O24 passed bythe Respondent No. 2. 1A NO: 2 OF 2024 Petition under Section 151 CPC praying that in the circun"stances stated in the affidavit filed in support of the petition, the High Court may b,-' pleased to stay operation of impugned rectification Order vide ref No. 2D36072402O2O5Q dated 04.O7.2024 passed by the Respondent No. 1. Counsel for the Petitioner: SRI MD SHABAZ Counsel for the Respondent Nos.l,2,3 & 5: SRI T.CHAITANYA KIRAN, AGP FOR SRt SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.4: SRI GADI PRAVEEN KUMAR, Dy. SOL]CITOR GENERAL OF INDIA Counsel for the Respondent No.6: SRI DOMINIC FERNANDES, Senior SC FOR cBtc. W.P.NO: 24617 OF 2024 Between: M/s N.H.Traders, Door No. 1-4-5541421A, Bholakpur, t\ilusheerabad, Hyderabad, rep. by its Proprietor Mr. Mohd. Nayab Hussain. AND ...PETITIONER 1. State of Telangana, Represented by its Principal Secretary, Revenue (CT) Deoartment. Secretariat, Hyderabad. 2. Joiht Commissioner (ST), Secunderabad Division' Commercial Taxes Department Hyderabad. 3. Asiistant Comhissioner (ST), Gandhinagar Circle, Secunderabad Division. ...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 writ or order particularly one in the nature of writ of certiorari or any other appropriate Writ, Order or Direction, calling for the records of the proceedings initiated by the 3rd respondent pursuant to the order dated 28. 05. 2024 in RC No. 36AOUPH4305K1ZN/2003- 24 in Form DRC 07, quash and set aside the impugned order dated 28.05. 2024 as ex- facie illegal, is in violation of principles of natural justice and is in violation of Article 1 4 and Article 19 of the Constitution of lndia and the said order is unsustainable in law. lA NO: 1 OF 2024 Petition under section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be,pleased to stay of all further proceedings pursuant to the impugned order dated 28. 05.2024 in RC No. 36AOUPH43O5K1ZNI2OO3- 24 in Form DRC 07 Pending disposal of the above Writ Petition. lA NO: 2 OF 2024 Petition under Section 1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to dispense with the filing of the certified copy of the order dated 28. 05.2024 in Rc No. 36AOUPH43O5KIZN t2OO3- 24 in Form DRC 07 passed by the 3rd respondent in the above writ petition. Counsel for the Petitioner: SRI B.KRISHNA REDDY Counsel for the Respondent: SRI T.CHAITANYA KIRAN, AGP FiOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax W.P.NO: 4388 OF 2025 Between: M/s. Future Consumer Limited, GSTIN / lD. 36AABCS0279B1ZP Address. Warehouse SY No. 650-651A, Shamirpet Mandal, Devera Yamjal Village, Medchal Malkajgri District, Telangana 500078 Represented by its Authorized signatory Rajendra Babulal Bajaj ...pETrroNER AND 1. The Assistant Commissioner of State Taxes, Malkajgiri-1 Circle, Malkajgiri Division, Telangana 5th Floor, C.T. Complex, Nampally, Hyderabad - 500 001 2. Joint Commissioner of State Taxes, Malkajgiri Division, Telangana sth Floor, C,T. Compiex, Nampally, Hyderabad - 500 001 3. The Commissioner of State Taxes, Telangana State Taxes t)epartment, C.T. Complex, Nampally, Hyderabad - 500001, Telangana 4. Central Board of lndirect Taxes and Customs, Through Charrman, Ministry of Finance, Department of Revenue, Room No. 244C, North Block, New Delhi - 1 1 0001 5. Goods and Service Tax, Council Through Secretary, GST Council Secretariat, 5th Floor, l.ower-ll, Jeevan Bharti Building, Janpath Road, Clannaught Place, New Delhi - 110001 6. Union of lndia, Through Secretary, Ministry of Finance, Depi,lrtment of Revenue, North Block, New Delhi - 11001 7. The State of Telangana, Rep. by its Principal Secretary to G,)vernment, Revenue Deoartment, State Tax, Telangana Secretariat, Hyderabad - 5OOO22 .,.RESPONDENTS Petition under Article 226 of 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, order, or direction more particularly in the nature of a writ of Mandamus i. Setting aside the present Order-in-Original bearing DIN No. GST/36AABCSO279B1ZP|18-19 dated 26.O4.2O24 and Summary of the Order in Form GST DRC,O7 bearing reference No. 2D36O424064076F dated 26.04.2024 passed under Section 73 of the TGST Act. Declaring that thc, Notification No. 5612023- Central Tax dated 28.12.2023 extending the time limrt for passing the orders under Section 73(10) of the TGST Act,2O17 as without authority of law and not in compliance with the provisions of the GST Law and violat ve of Articles 14, t9(1Xg) and 265 of the Constitution of lndia. iii. Alternatively, setting aside the unsigned Show rCause Notice in Form GST DRC-01 bearinpt Reference No. 2D361223048251S dated 24.12.2023 issued under Section 73 0f the GST Act for the period 2o1B-19 in violation of Rule 26 of the CGST Rules, 2017, thereby sefting aside the order-in-original bearing DIN No. GST/36AABCSO279B1ZP|18- 19 dated 26.04.2024, and the Summary of the Order in Form GST DRC-07 bearing reference No. 2D360424064076F dated 26.O4.2O24- lA NO: 1 OF 2025 Petition under section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay the effect and operation of the impugned order dated 26.04.2024 and also direct the Respondent not to take any coercive measures against the Petitioner based on the impugned order dated 26.O4.2O24. Counsel for the Petitioner: SRI P.VENKAT PRASAD, SRI B.KRISHNA REDDY AND SRI ADITYA GOYAL FOR M/s. MOTURI ANUSHA Counsel forthe Respondent Nos.1,2,3 & 7: SRI T.CHAITANYA KIRAN' AGP FOR SRt SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent Nos.4 & 5: SRI DOMINIC FERNANDES, SC FOR cBtc Counsel for the Respondent No.6: SRI GADI PRAVEEN KUMAR' Dy' SOLICITOR GENERAL OF INDIA