M/S. Kethaki Sangameshwar Industries vs. The Deputy Commissioner Of State Tax

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWE NTY FOURTH DAY OF MARCH TWO THOUSAND AND TWENry FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 36390 OF 2024 [ 34461 ...PETITIONER Between: AND M/s. Kethaki Sangameshwar lndustries, SY NO 97, Nagwar, raikode_, - - Sangareddy, Telingana, 502257 Represented by its Partner, Mr. Raghavend'ra B Bacha, S/o. Balachandra S Bacha, Aged about 40 years, Rl/o. Gulbarga, Kamataka 1. The Deputy Commissioner of State Tax, H. No. 4- B- B5l1OlB, Manjeera Pipeline Road, Nizamabad Division, Sangareddy- 502001 2. State of Telangana, Through Principal Secretary to Government, Revenue Department (Cbmmercial Tax), Hyderabad, Telangana- 1 10 001 3. Union of lndia, Ministry of Finance, Represented by its Secretary, North- Block, New Delhi- 110001 4. Central Board of lndirect Taxes and Customs, GST Policy Wing, 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 writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring i. lmpugned order in Form DRC 07 vide Ref. No 2D360824134500D dated 29- 08- 2024 passed by the Respondent No. 1 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(1Xg) and 265 of the Constitution of lndia, and to consequently set aside the same and pass such further or other orde(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case. ii. That the Notification No. 0g/2023- C. T dated 31.03.2,2? issued by Respondent No. 3 through Resp,ndent No. 4 and corresponding GO rr4s. No. 11g dated 2s. oB.2023 issued by Re:,;pondent No. 2 and the Notification No. 56/2023- cr dated 28. 12. 2023 issued by Respondent No. 3 through Resporrcrent No. 4 and corresponding Go. tvls. 170 dated 30. 12. 2023 issued by Resprrndent No.2 which extended the time rimit for passing, the orders, are without authority of raw and uftra vires to the section 73(.rcr) of the GST Act 2017 and section '1684 of CGST Act, 2017 and viorative of articres 14, 19(1)(g) 21 and 265 of the constitution of India and/or pass such furrher or other orde(s) as this Hon'bre c)ourt may deem fit and proper in the circumstances of the case. That the impugned Order in Original No.l2l2O24- 25_ Adjn (JC)_ GST dated 27- 0B- 2024 passed by the Respondent No. .1 under the preyisl6n5 q1 CGSTiTGST Act, 2017 as being as being void, arbitrary, illeqal, without jurisdiction, violative of the principles of natural justice and principles; of Judicial disciprine apart from being viorative of Articres 1a, 19(r )(g) and 265 0f the Constitution of lndia, and to consequenfly set aside the same. IANO:1O F 2024 Petition under S.ction .15.1 CpC praying that in the circumstanc,:ls stated in the affidavit fired in support of the petition, the High court may be preased to stay operation of impugned rJrder- ln- original in Form DRC o7 vidr; Ref. No 2D360824134900D datr:cl 29_ 08_ 2024 passed by the Respondent No. 1. Counsel for the petitioner: SRt VENKATA ,RASAD, REpRESENITN SRI MD SHABAZ Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GP FOR STATE TAX