Cause title — parties, addresses and appearances
[ 3446 ]
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
FRIDAY, THE 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: 28000 OF 2024
Between:
lvl/s. Harshavardhan Reddy Maram, 5 1 627111G2, Vinayaka Nivas, Kaviraj Nagar,
Khammam, Telangana-507001 . Represented by Proprietor, Shri. Maram
Harshavardhan Reddy, S/o Maram Bikshama Reddy, Aged 54 years, Rl/o 5-1-62711,
Vinayaka Nivas, Kaviraj Nagar, Khammam.
.....PETITIONER
AND
'1. The Assistant Commissioner (ST), Khamma- lll Circle,Warangal Division
D.No.11-26-229 and 230 Block-I, Srinivasa Colony, M.G.lt/.Road, Warangal
District, Telangana- 506007.
2. Union of lndia, Ministry of Finance, Represented by its Secretary, North Block,
New Delhi 110 001.
3. State of Telangana, Through Principal Secretary to Government Revenue
Department (Commercial Tax), Hyderabad, Telangana.
4. Central Board of lndirect Taxes and Customs, GST Policy Wing, New Delhi
Rep by its Commissioner.
.....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. (i) a writ, order, or direction more particularly one in the nature
of a Writ of lVlandamus declaring impugned order vide Reference No.
2D360524O14215R dated 30.04.2024 passed by the Respondent No.1 under the
provisions of CGST Act,2017 as being void, arbitrary, illegal, without jurisdiction,
violative of the principles of natural justice apart from being violative of Articles
\
1a, 19(1Xg) and 265 of the Constitution of lndia, and to consectuently set aside
the same and pass such further or other orde(s) as this Hon'ble Sourt may deem
fit and proper in the :ircumstances of the case. (ii) a writ, order, or direction more
particularly one in the nature of a Writ of Mandamus declaring thart the notification
No 9/2023-C.T. dated 31 .03.2023 issued by the Respondert No.2 through
Respondent No. 4 and corresponding GO Ms. No. 118 dated 2i,.08.2023 issued
by the Respondent No.3 and further extended to 31 .04.2024 vide, Notification No.
5612O23-CT daled 28.12.2023 issued by Respondent No. 2 thro rgh Respondent
No.4 and corresoonding GO Ms. No.170 dated 30.12.2C23 issued by
Respondent No.3 which extended the time limit for passing the orders, are
without authority of law and ultra vires to the section 73(10) of the CGST AcI2017
and Section 1684 o{ GST Act, 2017 and violalive of articles 14, 19(1)(g) 21 and
2Q5 of the Constitulion of lndia.
I.A.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 b€, pleased to stay
operation of impugned order vide Reference No. 2D360524 0'1421 5R dated
30.O4.2024 issued hy the Respondent No.1.
Counsel for the Petitioner : SRI V.VEERESHAM
Counsel for the Respondent Nos.1 & 3 : SRI SWAROOP OOR|Lt.A, SPECIAL
GOVT PLEADER FOR STATE TAX
Counsel for the Respondent No.2 : SRI P.SHASHIDHAR REDDY
Counsel for the Respondent No.4 : SRI DOMINIC FERNANDES, liC FOR
STANDING COUNSEL FOR CBIC
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.28OOO of 2O24 ORDER (Per the Hon'ble the Acting Chief Justice Sujog Paul): Sri V. Veeresham, learned counsel for the petitioner; Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent Nos. 1 and 3 Sri P. Shashidhar Reddy, Iearned Standing Counsel for Central Government, for respondent No.2 and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent No.4. 2. Learned counsel for the petitioner seeks permission of this Court to withdrawn this petition with liberty to the petitioner to file afresh, if occasion arises.
3.The other side has no objection. 4 Accordingly, this Writ Petition is dismissed as withdrawn with the liberty prayed for. No costs. { I
2 Interlocutory applications, if any perrding, shall also stand <:1osed. .P. CH. NAGABHUSHAM DEPLITY REGISTR //// ^\ ,i\' SECTION OFFIC i
1.One CC to SRI V.VEERESHAM, Advocate [OPUC] v
2.One CC to SRI DOIMINIC FERNANDES, SC FOR STANDIN(i COUNSEL FOR CBIC, Advocate [OPUC]
3.One CC to SRI P.SHASHIDHAR REDDY, Advocate (OPUC)
4.One CC to SRI SWAROOP OORILLA, SPECIAL GOVT PLEcDER FOR STATE TAX, Advocate (OPUC)
5.Two CD Copies ld I t, BA AR ER To SA L5
i HIGH COURT DATED:0410412025 ORDER WP.No.28000 of 2024 c HE € 1 rri ] k J 2 5 AFii 2025 9espA'CuEo 1) 3' '.// t- t DISMISSING THE W.P AS WITHDRAWN WITHOUT COSTS. r l6 l-{ 2)
