Cause title — parties, addresses and appearances
[ 3446 ]
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
IMONDAY, THE TWENTY FOURTH DAY OF MARCH
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL
AND
THE HONOURABLE SMT JUSTICE RENUKA YARA
WRIT PETITION NO: 1119 OF 2025
Between:
AND
1.
2.
3.
4.
Mis M B Corporation Pvt. Ltd, 21-2-141 , 3rd Floor, Hira Moti Complex, Near
Gulzar Houze, Charminar, Hyderabad (State of Telangana) 500002 rep. by its
Director Prashanth Gupta S/o: Mohanlal Gupta Rl/o Hyderabad
...PETITIONER
Assistant Commissione(ST), Lad Bazar Charminar Division, Gagan Vihar
Building, Nampally Station Road, Hyderabad
Joint Commissioner of State Tax, Charminar Division, Gagan Vihar Building,
Nampally Station Road, Hyderabad-
Commissioner of State Goods Service Taxes, 1st Floor, Commissioner of
Commercial Taxes Building, Government of Telangana, Nampally, Hyderabad
The State of Telangana, rep. by its Principal Secretary, Revenue (State Tax)
Department, Secretariat, Hyderabad
...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 Writ of Mandamus or any other appropriate Writ order or direction
under Article 226 of the Constitution of lndia in declaring (1) the two unsigned
show cause notices dt.04-06-2o24 and dt.15-O6-2024 issued contrary to period
prescribed under section 73(2) of the Act, (2) unsigned assessment orders dt.31-
O8-2O24 and dt.13-09-2024 passed by the 1st respondent under section 73 of the
TGSTand CGST Act, 2017, for the same period under reference No.
2D36o824147684Y and reference No.2D3609240141641 for the financial year
April, 20'19 to March, 2O2O is violative of Rule26 of the CGST Rules, 2017 as
prescribed under the GST Act, 2017, as arbitrary illegal and quil.e contrary to law
consequently sel aside the same as void, unenforceable and unsustainable.
lA NO: 1 OF 2025
Petition unde. 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 collection :f disputed tax under the CGST of Rs.9,94 276l- and under
SGST of Rs.9,9zl,1176l-, issued under section 73 of the TGST and CGST Act,
2017, under reference No. ZD360824147684Y and reference No.
2D360924014'164.1 pursuant to the unsigned order dt.31-08-202'4, dt.13-O9-2024
issued by the 1sl rerspondent for the financial year 2O19-ZO pending disposat of
the above Writ Petrliicn.
Counsel for the Petitioner: SRI TEJPRAKASH TOSHNIWAL
Counsel for the Respondents: SRI T. CHAITANYA KIRAN, AGp
REPRESENTING FOR SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER
FOR STATE TAX
The Court made the following: ORDER
THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL THE HON'BLE SMT. JT'STICE RENUKA YARA WRIT PETITION No. 1119 of 2o25 ORDER: (Per the Hon'ble the Acting Clief Justice Sujog Paul) Sri Tejprakash Toshniwal, learned counsel for the petitioner and Sri T. Chaitanya Kiran, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Speciai Government Pleader for State Ta,x appearing for the respon dents.
2.Learned counsel for the petitioner and learned Special Government Pleader for State Tax submitted that since the impugned notices and orders are unsigned, the same may be set aside in view of the common order passed in W.P.No.21 101 of 2024 & batch, dated 28.02.2025
3.Accordingly, the impugned notices ald orders are set aside. Liberty is reserved to the respondents to issue fresh show cause notice/ order in accordalce with law and, for undertaking this exercise afresh, the limitation will not be a hurdle for the respondents AND 2
4.The Writ ll:tition is disposed of '*,ithout expressilng any opinion on the nrr:rits of the case. No costs Interlocutory applications, if any pending, shall ai';o stand closed. N. SFTHART DEPUw $srnan To, TJ LS 1. 2 4. 5. 6. 7. //// SECTION OFFICER Assistant Commissioner(ST), Lad Bazar Charminar Divrsion, t.iagan Vihar Building, Nampally Station Road, Hyderabad Joint Commissioner of State Tax, Charminar Division, Gagan 'y'ihar Building, Nampally Station Road, Hyderabad. Commissioner,:f State Goods Service Taxes, 1st Floor, Comrrissioner of Commercial Taxes Building, Government of Telangana, Nampally, Hyderabad The Principal Secretary, The State of Telangana, Revenue (Sitate Tax) Department Secretariat, Hyderabad One CC to liri Tejprakash Toshniwal, Advocate [OPUC] Two CC to The Special GP for State Tax, High Court for the S:ate of Telangana, at Hyderabad[OUTj Two CD Copies; r .>,
HIGH COURT DATED:2410312025 ORDER WP.No.1119 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS oR Tl.rE ( (1\ I C + 3 0 Arts ZflZq s \\ 14:
