M/S. Santosh Kumar Enterprises vs. Deputy Commissioner (State Tax)

[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) THURSDAY, THE TWENTY SEVENTH DAY OF TVIARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT JUSTICE RENUKA YARA WRIT PETITION Nos.141 56,15033.151 50, 16038 and 28939 of 2O24 Between: M/S.'Venkata Sai Enterprises, rep. by its Prop.rietor, Smt. Swarooparani Vegandla, 12-8-324, Hunter road, Warangal, Hanumakonda, I elangana' ...PETITIONER AND l.DeputyCommissioner(StateTax),WarangalSTU-lDivision'Warangal' 2. state of Telanqana, rep. by its chief Secretary and Special.chief secretary to Government (FAC), State Tax Department, Secretanat, Hyoeraoao' 3. Union of lndia, rep. by its Secretary, \!i1i-s!ry^qt. Finance' Jeevan Deep " eJilding-, etd rt6or, Saniao Marg, New Delhi-1 '10 001 ' 4. central Board of lndirect Taxes and customs, GST^Policy wing, Govemment oitnbii, Ministry of Finance, New Delhi, rep' by its Commissioner (Gs l)' ...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 pleasedtoissueaWritofMandamusoranyotherappropriatewritororderor WRIT PETITION NO:14 156 0F 2024 direction- (a)declare Notification No.56/2023-Central Tax dated 28.12.2023 issued by the 4th Respondent under Section 168-4 of the Central Goods and ServicesTaxAct,2OlTandG.O.Ms.No'170dated30j2'2023issuedby the 2nd Respondent under Section 168-A of the Telangana Goods and Services Tax Act, 20'17 extending the limitation for concluding the I 2 adjudication of show cause notice issued under Sectiorr 73 for the tax period 2018-'l I till 30.4.2024 as ultra-vires Section 168-rr\ of the Central Goods and Services Tax Act, 2012 and Telangana Goorls and Services Tax Act, 20.-,7 also manifestly arbitrary and violative A ticle 14 of the Constitution, and (b)declare the npugned order dated 22.4.2024 and Fornr GST DRC_07 dated 22.4.2024 in Ref.No.ZD36O42404241BF passed by the .t St Respondent for the tax period April, 2018 to March, 2019 as time barred and in violation of principles of natural justice and with:ut having any signatures. lA NO: 1 OF 2024 Petition under section 151 cpc praying that in the circunrstances stated in the affidavit filecl rn support of the petition, the High court ma,,, be pleased to grant stay of all l'u'ther proceedings pursuant to the impugned order dated 22.4.2024 and Form cST DRC-07 dated 22.4.2024 in Ref.No.ZD 360424042418F passed by the 1st Respondent for the tax perioc April, 20.18 to March, 20'19, pending disposal of the writ petition as othenryise thr: petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDy Counsel forthe Respondents No.1 & 2: SRI p. SRI HARSHA, AGP REPRESENTING SRI SWAROOP OORILL,A, SPECIAL GOVERNMENT PLEADER FOR STA]'E TAX Counsel forthe Respondent No.3: SRI B. MUKHERJEE, REPRESENTTNG SRI GADI PRAVEEN KUMAR, DEPUry SOLICITOR GENER"AL OF INDIA Counsel forthe Respondent No.4: Ms. B. SApNA REDDy, SENIOR S.C. FOR CBIC WRIT PETITION NO: '15033 OF 2024 Between: M/s. Santosh Anchoori, # 14- 5gTaI. Enle1prises, rep. by its proprietor, Mr. Sarthosh Kumar 5-85, Mandi Bazar, Hanirma(onda-506 002, WaringiiDistrict. .PETITIONER 3 AND 1 2 Deputy Commissioner (State Tax), Warangal STU-1, Warangal, Telangana. State of Telanqana, rep. by its Chief Secretary, and Special Chief Secretary to Government (FAC), St'ate iax Department, Secretariat, Hyderabad. Union of lndia. rep. bv its Secretary, Government of lndia, Ministry of Finance, 3d Floor, Jeevan Deeip Building, Sansad Marg, New Delhi-1 10 001 . Central Board of lndirect Taxes and Customs, GST Policy Wing, Grcvemment of lndia, Ministry of Finance, New Delhi, rep. by its Commissioner (GST). ...RESPONDENTS 3 4 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 of Mandamus or any other appropriate writ or order or direction - (a) declare Notification No.56/2023-Central Tax dated 28.12.2023 issued by the 4th Respondent under Section 168-4 of the Central Goods and Services Tax Act, 2017 and G.O.tvls.No.170 dated 30.12.2023 issued by the 2nd Respondent under section 168-A of the Telangana Goods and services Tax Act, 2017 extending the limitation for concluding the adjudication of show cause notice issued under section 73 for the tax period 2018-19 till 30.4.2024 as ultra-vires section 168-4 of the central Goods and services Tax Act, 2017 and Telangana Goods and Services Tax Act, 2017 and also manifestly arbitrary and violative Article '14 of the Constitution; and (b) set.aside the order dated 20,4.2024 and Summary of order in Form DRc-07 vide Ref.No.ZD 360424039035M dated 20.4.2024 for the tax period April, 2018 to March, 201g issued by the 1 't Respondent as being time barred and without having any signatures. IANO: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 grant stay of all further proceedings pursuant to the impugned order dated 20.4.2024 and proceedings in Form DRC-07 vide Ref.No.2D360424039035M dated 4 20.4.2024 for the tax period April, 2018 to March, 2019 issued by 1.r Respondent, pending disposal of the writ Petition, as otherwise the petitiont,,r will be put to severe loss and hardship. Counsel for the Petitioner: SRI SIDDARTH GILDA Counsel for the Respondents No.1 & 2: SRI P. SRI HARSHA, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.3: SRt B. MUKHERJEE, REPRESENTING SRI GADI PRAVEEN KUMAR, DEPUry SOLICITOR GENEF.AL OF INDIA Counsel forthe Respondent No.4: Ms. pRAVALIKA, REpRESENTING SRI DOMINIC FERNANDES, SENIOR S.C. FOR CBIC WRIT PETITION NO: 15150 0F 2024 Between: M/s, Bhagyalaxmi (lotton lndustries, rep. by its Partner, Mr. purrachandar Rao Nagamatta, # 162,tA.1 , 1671A2, Enumbmula,Hanumakohda_sO0 tOZ, -W"irnlal District. ...PETITIONER AND 1. Assistant Commissioner (ST), Warangal Urban-l Circle, yys16n,;al. 2. state of relangana, rep. by its chief secretary and special ch ef secretarv to Government (FAC), State iax Department, S6cretaridt. nvOeraUaO.-- -* ' 3 Y.ljpl-_d_Lld_?, l"* by fts.Secretary, Ministry-of. Finance, Jeevan Deep rJutt0rng, 3rd Fto,)r, Sansad Marg, New Delhi-1 10 001 . 4. central Board of lndirect Tax-es and customs, GST policy winr, Govemment of lndia, Ministn/ of Finance, New Delhi, rep. by its Commissioi6i (cSii ' 5. M/s. Madhuri ootton Traders, 11-24-26t11t3, Mani Venkataiah corony, Deshaipet Road, Hanumakonda-506 002. cSTtN 3645Nprl a7SD12C--'- ...RESPONDENTS Petition under a,rticle 226 of the constitution of lndia prayirg that in the circumstances stated in the affidavit filed therewith, the High oourt may be pleased to issue a 'uvrit of Mandamus or any other appropriate writ or order or direction - 5 (a) declare Notification No.56/2023-Central Tax dated 2811212023 issued by the 4th Respondent under Section 168-4 of the Central Goods and Services Tax Act, 2017 and G.O.lMs.No.170 dated 3011212023 issued by the 2nd Respondent under Section 168-4 of the Telangana Goods a d Services Tax Act, 2017 extending the limitation for concluding the adjudication of show cause notice issued under Section 73 for the tax period 2018-19 till 3ol4l2o24 as ultra-vires section 168-A of the central Goods and Services Tax Act, 2017 and as ultra-vires Section 168-4 of the Telangana Goods and services Tax Act, 2017 also manifestly arbitrary and violative Article 14 of the Constitution. (b) declaring Section 16(2Xc) of the CGST Act / SGST Acl, 20'17 as violative of Article 14 of the constitution of lndia in as much as it imposes the obligation that the supplier must have paid the tax before the Petitioner can avail input tax credit, which is arbitrary, unreasonable and beyond the control of the Petitioner and also violative of Article 14 of the Constitution and (c) declare the impugned order dated 231412024 and Form DRC-07 in Ref'No' 2D360424047370M dated 23t412024 passed by. the 1st Respondentforthe tax period April, 2018 to March, 2019 as time barred and in violation of principles of natural justice and unsustainable on merits' IA 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 grant stay of all further proceedings pursuant to the impugned order dated 231412024 and Form DRC-07 in Ref.No.ZD36O424O4737OM dated 231412024 passed by the 1't Respondent for the tax period April, 2018 to March, 2019, pending disposal of the writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: M/s. AKRUTI AGARWAL Counsel forthe Respondents No.1 & 2: SRI P' SRI HARSHA, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX 6 Counsel for the Respondent No.3: SRt B. MUKHERJEE, REPRESENTING SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel forthe Respondent No.4: Ms. B. SApNA REDDy, SENIOR S.C. FOR CBIC Counsel for the Respondent No.S: -- WRIT PETITION NO: 160380F 2024 Between: M/s. Bhagyalaxm-i cotton Industries, rep. by its partner, Mr. purnachandar Rao Nagamalla, # 167lAl, 1671A2, Enumainura-, Hanumakonda-sO6 OO2,-wJrangar District. ...PETITIONER AND '1 . Assistant Commissioner (ST), Warangal Urban-l Circle, Warangal. 2. state of relangana, rep. by its chief secretary, and Special clrief secretarv to Government (FhC), State Tax Department, Si:cretariat, Hyderabad. 3. Union of lndia. rep. by its Secretary, Ministry of Finance Jeevan Deeo Bu itding, 3'd F toor. sa ns6d tr,,taig-, -t{ew tjeir,ii j bbo i . 4. central Board of Indirect raxes and customs, GST policy Wirg, Government of lndia, Ministry of Finance, New Dethi, rep. by its Commissiorr6i lGSi). - ' 5. M/s. ltiladhuri (lotton Traders, 11-24-26t11/3, Marri venk rtaiah colonv_ Deshaipet Road Hanumakonda-506 002. GSfIN 36,45NpTi4;;sblZC-- - '" ...RESPONDENTS Petition under r\rticle 226 ot the constitution of lndia praying that in the circumstances statec in the affidavit filed therewith, the High ,:)ourt may be pleased to issue a writ of Mandamus or any other appropriate ra,rit or order or direction - (a) declare Notification No.56/2023-central rax dated 28.12.2o2:i issued by the 4th Respondernt under section 168-4 of the central Goods and services Tax Act, 2017 and G.O.Ms.No.170 dated 30.12.2023 issued by the 2nd Respondent under section 169-4 of the Terangana Goods and services Tax Act, 2017 extending the rimitation for concruding the adjudication of show cause notice issued under section 73 for the tax perir;d 201 B-19 till 30.04.2024 as ultra-vires section 16g-4 of the central Goods and services 7 Tax Act, 2017 and as ultra-vires Section 168-A of the Telangana Goods and Services Tax Act, 2017 also manifestly arbitrary and violative Article 14 of the Constitution. (b) declaring Section 16(2Xc) of the CGST Act i SGST Act,2017 as violative of Article 14 of the Constitution of lndia in as much as it imposes the obligation that the supplier must have paid the tax before the Petitioner can avail input tax credit, which is arbitrary, unreasonable and beyond the control of the Petitioner and also violative of Article 14 of the Constitution; and (c) declare the impugned Order dated 25.04.2024 and proceedings in Form cST DRC-07 in Ref.No.ZD3604240B0604E dated 29.04.2024 passed by the Pt Respondent for the tax period April, 20'18 to lVlarch, 2019 as time barred and in violation of principles of natural justice and unsustainable on merits. 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 grant stay of all further proceedings pursuant to the impugned Order dated 29.4.2024 and Form GST DRC-07 in Ref.No.2D360424080604E dated 29.4.2024 passed by the I Respondent for the tax period April, 2018 to March, 201 9, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: M/s. AKRUTI AGARWAL Counsel for the Respondents No.1 & 2: SRI P. SRI HARSHA, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Ms. B. SAPNA REDDY, SENIOR S.C. FOR CBIC Counsel for the Respondent No.4: SRI DOMINIC FERNANDES, SENIOR S.C. FOR CBIC Counsel forthe Respondent No.5: - 8 WRIT PETITION NO: 28939 OF 2024 Between: M/s. Sree RR Electronics, rep. by its Proprietrix, Mrs. Ushasri Nannapuraju, 3-14- 62511 , KUC X Road, K.othur, Hanumakonda-506 009, Warangal District, ...PETITIONER AND 1. Assistant Commissioner (State Tax), Warangal Urban-ll, Warangal. 2. State of Telangana. rep. by its Chief Secretary and Special Ctrief Secretarv to Government (FAC), State Tax Department, Secretariat, Hyder,rbad. 3 pnjol of lndia, rep by its Secretary, Ministry of Finance, Government of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-1 1'l 001. 4. Central Board of lndjrect Taxes and Customs, GST Policy Wing, Government of lndia, Ministqr of Finance, New Delhi, rep. by its Commissioner (GST). ...RESPONDENTS Petition under Article 226 of the Constitution of India pray,ing that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate vyrit or order or direction (a) declare Notification No.56/2023- Central Tax dated 28.12.21023 issued by the 4th Respondent under Section '168-,q of the Central Goods and Services Tax Act, 2017 and G.O.Ms.No.170 dated 30.12.2023 issur-.d gy the 2nd under Sectiorr '168-4 of the Telangana Goods and Services Tax Acl, 2017 extending the lnitation for concluding the adjudication of show cause notice issued under Section 73 for the tax period 2019-20 as uttr;,r-vires Section '168-4 of the Central Goods and Service Tax Act, 2017 an<) as ultra-vires Section 168-4 of the Telangana Goods and Services Tax Act, 20,17 and also manifestly arbitrary and violative Article 14 of the Constitution and (b) declare the impugned order dated 27.8.2024 and proceedingr; in Form GST DRC-07 in Ref.No.ZD36O8241164576 dated 27.08.2024 pas,sed by the pt Respondent for the tax period April, 2019 to March, 2020 as time barred, vitiated by procedural irregularities for not issuing Form CiST DRC-O1A under Rule 142r'l A) of Central Goods and Service Tax Ru,es, 2017 and unsustainable or, merits. 9 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 grant stay of all further proceedings pursuant to the impugned order dated 27.08-2024 and proceedings in Form GST DRC-07 in Ref.No.ZD 3608241164576 dated 27.8.2024 passed by the 1"t Respondent forthe tax period April' 2019 to March, 2020, pending disposal of the writ Petition as otherwise the Petitioner will be put to severe loss and hardshiP. Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondents No.1 & 2: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.3: SRI B. MUKHERJEE, REPRESENTING SRI GADI PRAVEEN KUMAR, DEPUW SOLICITOR GENERAL OF TNDIA Counsel forthe Respondent No.4: SRI DOMINIC FERNANDES, SENIOR S.C. FOR CBIC