M/S. Swathi Engineering Company vs. Assistant Commissioner Of State Tax

[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Origindl Jurisdiction) TUESDAY, THE FOURTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURAELE THC ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NOS: 21592,21668,26579,28235,28848 AND 29108OF 2024 W.P.No,21592 ot 2024 Between: a' M/S. Swathi Engineering Company, rep. by its Proprietor, Mr. N. Anjaiah,131177, lnduskial Estate, Fatehnagar, Hyderabad-500 037. .....PETITIONER AND 1. Assistant Commissioner of State Tax, Hyderabad Rural Diyision, Hyderabad. 2. Union of lndia, rep. by its Secretary, Ministry of Finance, Jeevan Deep -Building, 3rd Floor, Sansad Marg, New Delhi-1 10 001 . 3. Oentral Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, Ministry of Finance, New Delhi, rep. by its Commissioner (GST). 4. State qf Telangana, rep. by its Principal Secretary to Government, Revenue (QT-ll) 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 a Writ of Mandamus or any other appropriate writ or order or direction -(a) declare Notification No.9/2023 - Central Tax dated 31 .3.2023 and Notification No.56/2023-Central Tax daled 28.12.2023 issued by the 3rd Respondent under Section 168-4 of the Central Goods and Services Tax Act, 2017 and G.O.Ms.No.11B dated 2582023 and G O Ms.No.170 dated 30.122023 issued by the 4th Respondent under Section '168-4 of the Telangana Goods and Services Tax Act, 20'17 extending the limitation for concluding the adjudication of I show cause notice issued under Section 73 for the tax period 2018-19 as ultra- vires Section 168-4 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 and also manrfestly arbitrary and violative Article 14 of the Constitution, and (b)conseq uently, to set aside the impugned order of the 1St Respondent vide Ref.No ZD3604240661597, daled 27.42024 and the proceedings in Form GST QRQ-07 27.4.2024 passed by the lSt Respondent as illegal, arbitrary, barred by time for the lax period 2018-19 and in violation of principles of naturaljustice. A NO:1 OF 2024 Petition Under Section '151 CPC praying that rn the circumslances gtated in [he affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedrngs pursuant to the impugned order of the 1tl Rqspondenl, daled 27.4.2024 and the proceedings in Form GST.QIRC'07 vide daled 27.4.2024 passed by the 1St Respondenf for lhe tax perigd 2018-19, pending disposal of the writ petition as otherwise the Petitioner will be put lo severe lgss and hardship. I Counsel for the Petitioner : Ms. K.UMA Qounsel for the Respondent No.1 : SRI T.CHAITANYA KIRAN, AGP REFRESENTING SRr SWAROOP OOR]LLA, LEARNED SPECTAL G.p FOR ETATE TAX Counsel for the Respondent No.2 : SRI B.MUKHERJEE, LEARNED COUNSEL RFFRE9ENTING SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL 9F INDIA Counsel for the Respondent No.3 : SRI DOMINIC FERNANDES, LEARNED SENIOR STANDING COUNSEL FOR CBIC Counsel for the Respondent No.4 : G.P FOR REVENUE W.P.NO:21668 OF 2024 Between: Anjaiah, 131177, Mis. Swathi Engineerrng Company, rep. by its Proprietor, Mr. N lndustrial Estate, Fatehnagar, Hyderabad-500 037. .....PETITIONER ., AND 1. Assistant Commissioner of State Tax, Hyderabad Rural Division, Hyderabad. 2. Union of lndia, rep. by its Secretary, Ministry of Finance, Jeevan Deep Building, 3rd Floor, Sansad Marg, New Delhi-1 '10 001 . 3. Central Board of lndirect Taxes and CuEtoms, GST Policy Wing, Government qf lndia, Ministry of Finance, New Delhi, rgp. by its Commissioner (GST). 4. State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. .....RESPONDENTS Petition Under Article 226 ot lhe Constitution of lndia praying that in the circumslancqs stated in the affidavit filed therewith, the High Cgurt may be pleased to assue a Writ of Mandamus or a4y other appropriate Wfit or grder or directiqn- (a) declare Notification No,9/2023-Central Tax dated 3'! ,3.2023 and No!ification No.56/2023-Central Tax daled 28.12.2023 isqued by the 3rd ReEpondent under Section 168-4 of the Central Goods and SerVibbs Tax Act, 2Q17 aod G.9.Ms.Nq.1'18 dated 25.8.2023 and G O.Ms No 170 dated 30.12.2023 isSued hy the 4th Respondent under Section 168.4 of the Telangang Gogds 3q{ Servicag Tax Act, 20'17 extending the limitation for concludirfg the adjudigation of shgw cause ngtice issued under Se-ction 73 for the tax perigd 2018-19 qs ullra= vites Sqction 168-4 of lhe Central Goods and Services Tax Acl, ?017 and as ultra-vires $ection 168-4 of the Telangana Goods and Ser,yices Tax Act, 2017 and alse manifestly arbitrary and violative Article 14 of the Constitution, and (b) cgnsequently, to set aside the impugned Qrder of tf,e 1St Respondent vi(e Ref.Nq.2D3Q04240A61977, daled 27.4.2024 and the procegdings i4 Form GST pBC-07 27.4.2024 passed by the'l't Respondent as illegal, 3rbitrary, barred by time for the tax period 2018-19 and in violation of principles of natural justice. NO 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 of the Pt Respondent, daled 27.4.2024 and the proceedings in Form GST DRC-07 vide daled 27.4.2024 passed by the 1St Respondent for the tax period 2018-19, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and ha rdsh ip. Counsel for the Petitioner : Ms. K.UMA Cqunsel for the Respondent No.1 : SRI T.CHAITANYA K|RAN, AGP REPREgENTING SRI SWAROOP OORILLA, LEARNED SPECIAL O.P FOR STATE TAX Cgunsel for t[9 Responddnt No.2 : SRI B.MUKHERJEE, LEARNED COUNSEL REPRESENTING SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Coqnsel fog thg Respondent No.3 : SRI DOM|N|C FERNANDES, LEARNED SENIOR STANDING COUNSEL FOR CBIC Qpunsel for the Respondent No.4 : G.P FOR REVENUE W. .NO: 26579 OF 202 a' Bqtween: MIs, Vilhal Projects and lnfrastructures, rep. by its Managing pa(ner, Mr. B. Ramesh Kumar, 6-3-213/408, Flat No.408, Emiatd,-Punjagutta,-Hyierabad-S00 082. 4 .....PEITtONER ANP 1 2 3 4 5. Assistant Commissioner (State Tax), Punjagutta-'1 Circle, Punjagutta Division, Hyderabad. $tate of Telang?l?, Lep by its Chief Secretary and Special Chief Secretary to Government (FAC), State Tax Depa(ment, Secretariit, Hyderabad. Uniol gf lndia, rep, by its Secretary, Government of lndia, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansa{ Marg, New Delhi-110 O()1. Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, Ministry of Finance, New Delhi, rep. by its Commissiorier: (GST). Branch Manager, Axis Bank, Begumpet Branch, Hyderabafl. .....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 lssue a writ of Mandamus or any other appropriate writ or order or direction - (a) dectaring the Notification No.09/2023-central rax dated 31.3.2023 and Notification G o.Ms.No 1i8 (Telangana) dated 2s.g.2023 issued under Section 168-4 of the Central Goods and Servrces Tax Act. 201 7 extending the limitation for concluding the adjudication of show cause notice issued under Section 73 of the CGST Act, 2017 for the tax period 2017-18 till 31.12.2023 as ultra-vires Section 168-4 of the Central Goods and Services Tax Act, 2017 and also manifestly arbitrary and violative Article 14 of the Constitution and (b) consequently, set-aside the impugned order dated 30.12.2023 and Form GST DRC-07 vide Ref.No.2D361223070206P dated 30 12.2023 purportedty passed by the 1sl Respgndent for the tax period July,2017 to March, ?0'18 as being illegal and contrary to the law. I.A.NO:1 OF 2024 '------------:-:- Fetition Under Section 151 CPC praying that in the circumstanees stated in the affldavit filed in support of the petition, the High Court may be pleased to $Uspend the attachment notice dated 15.5.2024 and lift the lien .on the bank gccpunt, PQrmit the Petitioner Io operate its account, p,ending dispOsal of the writ petition, as gtherwise the Petitigner will be put to severe. |.A.NO:2 OF 2024 I -.-.---:-..----- Fetition Under Section 151 CPC praying that in the circumstances stated in the affidavil filgd in support of the petition, the High 9ou( may be pleased to gfant stay qf all further proceedings pursuant to tho impugned ordel dated 30.12.?023 fqr the tax period July, 2017 to March, 2018 issued by 1st RespoQdent and prsceedings in Form GST DRC-02 vide Ref.No.ZD36122307020AP dated 30.12.2023 for the tax period Juty, 2017 tq March, f018, pending disposal of the writ petition, as otherwise the petitioner will be put to severe loss and hardship. Counsel for the Petitioner : Ms. K.UMA Counsel for the Respondent Nos.'l & 2 : SRI T.CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, LEARNED SPECIAL G.P FOR STATE TAX Counsel for the Respondent No.3 : SRI B.MUKHERJEE, LEARNED COUNSEL REPRESENTING SRI GADI PRAVEEN Kl,:,MAR, DEPUTY SOLICITOR GENERAL oF rNDtA Counsel for the Respondent No.4 : SRI DOMINIC FERNANDES, LEARNED SENIOR STANDING COUNSEL FOR CBIC Counsel for the Respondent No.4 : G.P FOR REVENUE Coqnsel for the Respondent No.S : M/s T.N.HARIPRIYA W.P.NO: 28235 OF 2024 Between: M/s, VSA lnfrq Projects Private Limited, rep. py its Managing Director, Mr. K. Kondal Re{dy, FIat Nqs.101 and 102,'1St Floor, Plot No.29,-Gafoor Nagar, Madhapu!-, Hyderabad-500 081. ,....PETtTtONER AND '1. Assistant Commissioner (ST), Balanagar Circle, Hyderabad Rural Division, Hyderabad. 2. State of Telangana, gp by its Chief Secretary, and Special Chief'Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad. 0 !.Jryon of lndia, re{r. by its Secretary, Government of lndia, Ministry of Finance, 3' Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 00i 4. Central Board of lndirect Taxes and Custqms, GST Polic{ Wing, Qovernmenl of lndia, Ministry of Finance, New Delhi, rep. by its Cpmmissioner (GET). .,...RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumslances stated in the affidavit filed therewith, the High Qourt lnay be pleased to issue a Writ of lVlandamus or any other appropriate writ or order or direction- declare Notification No.9/2023 - Central Tax dated 31.03.2023 and Notification No 56/2023-Central Tax dated 28.12.2023 issued by the 4th Respondent under Section '168-A of the Central Goods and Services Tax Act, 2017 and G.O.Ms.No.1'18 dated 25.8.2023 and G.O.Ms No.17p dated 30Jr22023 issued by the 2nd Respondent under Section 168-4 of the Telangana Goods ahd services Tax Act, 2017 extending the limitation for concluding the adjudication of show cause notice and order issued under section 73 for the tax period 2o1g-20 as ultra-vires section 168-4 of the central Goods and services Tax Act, 2017 and as ultra-vires sectron '1 68-A arbitrary and violative of Article 14 of the constitution, and declare the impugned order dated 30.8.2024 and proceedings in Form GST DRC-07 in Ref No ZD360824141s276 dated 30.8.2024 passed by the 1'r Respondent for the tax period April, 20'19 to March, 2O2O as issued without jurisdiction, time barred, with procedural irregularities and unsustainable on merits. |.A.NO:1 OF 2024 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in suppqrt of the petition, the High Court may be pleased to grant stay af all further proaeeding$ pursuant to thg impugned order dated 30.8.2Q24 q1{ procqedings in Form GST DRC-07 in Ref N0.2D3608241415276 dated 30.8.2024 passed by the 1st Respondent for the 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 : Ms. K.UMA QounsQ! for t[e Respo4dent [os.1 & 2 : SRI T.CHAITANYA KIRAN, AGP REFRESENTING SRISWAROOP OORILLA, LEARNED SPECIAL G.P FQR STATE TAX Counse! fol ths Respondent Np.3 : SRI B.MUKHERJEE, Ldf,RNED CoUNSEL BEPRESENTING SRIGADI PRAVEEN KUMAR, DEPUTY SQLICITOB GENERAL 9F INDIA Counsel for the Respondent No.4 : SRI DOMINIC FERNANDES, LEARNED SENIOB STANDING COUNSEI- FOR CBIC w P.NO 2 oF 20 Eetwee4: M1s. Sri Modular Clean Rooms, rep. by its Partner, Mr. K. Venkata Swamy, 7-8- 27Ql1, Qoutham Nagar, Bowenpally, Secunderabad-sOO 011. . .....PETITIONER AND 1. Superintendent of Central Tax, Fatehnagar, Kukatpally CGST Division, Medchal Commissionerate, Hyderabad. 2. State of Telangana, rep. by its Chief Secretary, and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad. 3. Union of lndia, rep. by its Secretary, Government of lndia, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-1 10 001. 4. Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, Ministry of Finance, New Delhi, rep. by its Commissioner (GST). ...RESPONDENTS Petition Under Article 226 of lhe Constitution of lndia praying that in the circumstances stated rn 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.9/2023 - Central Tax dated 31 .03.2023 and Notification No 56/2023-Central Tax dated 28.12.2023 issued by the 4th Respondent under Section '168-,4 of the Central Goqds and Services Tax Act, 2017 and G O Ms No l lB dated 25.8.2023 and G.O.Ms.No.'170 dated 30 122023 issued by the 2nd Respondent under Section 168-A of the Telangana Goods and Services Tax Act, 2017 extending the limitation for congluding the adjudication of show cause notice and order issued under Section 73 fgr the tax peliod 2019-20 as ultra-vires Section 168-4 of the Central Goods and Services Tax Act, 2017 and as ultra-vrres Section '168-4 of the Telangana Goods and Services Tix Act, 20'17 and also manifestly arbitrary and violative of Article 14 of the Constitution, and (b) declare the impugned order dated 13 8 2024 and ploceedings in For6 GST DRC- 07 in Ref No ZD3608241 17062M dated 27.8.2024 paEsqd b{ the 1" Respondent for lhe tax period April, 2019 to March, 2020 is barred by time and unsustainable en merits. I.A.NO:1 OF 2O24 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Qourt may be pleased to grant stay of all further proceedings pursuant to the imppgned prder dated 't3.8.2024 and proceedings in Form GST DRC-07 in Ref.No.2D360824117062M, dated 27 .8 2024 passed by the 1st Respondent for the tax period April, 2019 ta March, 2020, pending disposal of the writ petition as otherwige the Petitioner will be put to severe loss and hardshiP. Counsel for the Petitioner : Ms. K.UMA Counsel for the Respondent Nos.1 & 4 : SRI DOMINIC FERNANDES, LEARNED SENIOR STANDING COUNSEL FOR CBIC Counsel for the Respondent No.2 : SRI T.CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, LEARNED SPECIAL G.P FOR STATE TAX Counsel forthe Respondent No.3 : SRI B.MUKHERJEE, LEARNED COUNSEL REPRESENTING SRIGADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA W.P.NO:291 oF 2024 Between: ....,PETITIONER AND Adhunik lnfratech lndia Private Limited, rep. by its Director, Mr. K. Ramesh, 8-2- 2681'/J33, Road No.2, Sagar Society, Navoday- Colony, Baniara Hills, Hyderabad- 500 034 1. Assistant Commissioner (ST), Srinagar Colony Circle, Hyderabad. 2. State of Telangana, rep. by its Chief Secretary, and Special Chiei Secfetary to Qovern6ent (FAC), State Tax Department, Secretariat, Hyderabad. 3. Union gf lndia, rep. by its Secretary, Government of lndia, Ministry of Finance, 3rd Ffoor, Jegvan Deep Building, Sansad Marg, New Delhi-110 001. 4. Central Eoard of lndirect Taxes and Customs, GST Polify Wing, Government of lndia, Ministry of Finanie, New Delhi, rep. by its Commission'er (GST). ,....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 of Mandamus or any other appropriate writ or order or direction - declare Notification No.9/2023 - Central Tax dated 31.03.2023 and Notification No.56/2023-Central Tax daled 28 12.2023 issued by the 4th Respondent under Section 168-4 of the Central Goods and Services Tax Act, 2017 and G.O.Ms No 1'18 dated 25.8.2023 and G O.Ms.No l7.0 dated 30.12.2023 issued by the 2nd Respondent under Section 168-A of the Telangana Goods and Services Tax Act, 20 17 extending the limitation for concluding the adjudication of show cause notice and order issued under Section 73 for the tax period 2019-20 as ultra-vires Section '168-,4 of the Central Goods and Services Tax Act, 2017 and as ultra-vires Section 168-4 of the Telangana Goods and Services f ax Act,2017 and also manifestly arbitrary and violative of Article 14 of the Constitution and (b)declare the impugned order dated 29.8.2024 and proceedings in Form GST DRC-07 in Ref.No2D360824133255D dated 2982024 passed by the 1St Respondent for the tax period April, 2019 to March, 2020 is barred by time and unsustainable on meflts I.A.NO:1 OF 2024 Petition Under Section 1 51 QPC pr.aying that in the circumstances stated in the affidavit filed rn support of the petition, the High Courl may be pleased to grant stay of all further proceedings arising in pursuance of the impugned Assessment Order dated 29 08.2024 and proceedings in Form GST DRC 07, in Ref.No.2D360824133255D, dated 29.08.2024 passed by the first respondent, far the tax period Aprrl 2019 March 2020, pending dispo9al of lhe Writ Petition as otherwise the petitioner will be put to servers loss and hardship. Counsel for the Petitioner : Ms. K.UMA Counsgl for the Respondent Nos.1 & 2 : SRI T.CHAITANYA KIRAN, AGP REPRESENTTNG SRr SWAROOP OORtLLA, LEARNEg SpECTAL G.p FOR STATE TAX 0 Cognsel for lhe Respondent Np.3 : SRI B.MUKHERJEE, LEARNED QOUNSEL REPRESENTING SRIGADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4 : SRI DOMINIC FERNANDES, LEARNED SENIOR STANDING COUNSEL FOR CBIC The Court made the following COMMON ORQER r THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JuSTICE RENUKA YARA WRrT PETITION Nos.2L592, 2L664,26579. 28235,28848 and 29LOA of2O24 COMMON ORDER: (Per the Hon'ble the Acting Chief Justice Sujoy paut) Ms. K.Uma, learned counsel for the petitioners; Sri T. Chaitalya Kiran, learned Assistant Government pleader representing Sri Swaroop Oorilla, learned Special Government I -l Pleader for State Tax; Sri Dominic Fernandes, learned' Senior Standing Counsel for CBIC; and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned &puty Solicitor Genera-l of India, appearing for Union of India. 2. During the course of hearing, learned counsel for the parties jointly urged that these writ petitions may be disposed of in terms of the recent common order passed by this Court in W.P.No. 1154 of 2024 and batch, dated 02.07 .2025. 3. In view of the consensus arrived at, these writ petitions are disposed of in terms of the common order passed in W.P.No.1154 of 2024 and batch, dated 02.01.2025. The said order and i i Ll directions contained therein shall apply mutatis mutandis to these 2 To writ petitions. If the petitioners prefer an appeal within forty hve days from today before the competent appellate authority, the said authority shall decide the appeal on merits and it shall not be dismissed on the ground of delay. No order as to costs. Miscellaneous petitions pending, if any, sha1l stand closed. SD/.P. GOWRI SHANKAR ASSI A T REGISTRAR ,TRUE COPY// \IE TION OFFICER 1. The Assistant Commissroner (ST), Srinagar Colony Circle, Hyderabad. 2. The Chief Secretary and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat, State of Telangana at Hyderabad. 5. The Principal Secretary, Government, Revenue (CT-ll) Department, Secretariat, State of Telangana at Hyderabad. 3. The Secretary, Union of lndia, Government of lndia, Ministry of Finance, 3rd Floor, Jeevan Deep Building, SansatJ Marg, New Delhi-'l 10 00'l . 4. The Commissioner (GST), Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, lVinistry of Finance, lew Delhi. 6. The Branch Manager, Axis Bank, Begumpet Branch, Hyflerabad. 5. The Superintendent of Central Tax, Fatehnagar, Kukptpally CGST Dlvision, Medchal Cornmissionerate, Hyderabad. 5. Two CC's to G.P FOR REVENUE, High Court for the State of Telangana at Hyderapad (OUT) 6. One QC lo Ms K UMA, Advocate IOPUCI 7. One CC to SRI SWAROOP OORILLA, LEARNED SPECIAL G.P FOR STATE TAX Advocate [OPUC] 8. One CC to SRI DOMINIC FERNANDES, LEARNED SENIOR STANDING COUNSEL FOR CBIC Advocate (OPUC) I O1e CC to SRI GADI PRAVEEN KUMAR, DEPUTY SOLIQITOR GENERAL OF lNDlA, Advocate (OPUC) 10.One CC Io M/s T N.HARIPRIYA, Advocate (OPUC) 1 '1 . Two CD Copies zr ^SA 4V-: Bs \Y) -/\ \ , TIME IMIT I il HIGH COURT DATED:0410312025