Cause title — parties, addresses and appearances
,i
Between:
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(SPecial Original Jurisdiction)
FRIDAY, THE FOURTEENTH DAY OF FEBRUARY
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL
AND
THE HONOURABLE SMT JUSTICE RENUKA YARA
WRIT PETITI ON NO: 19327 0F 2024
[ 3446 J
2029, Musthabad Road, Prashanth
tta. S/o. Sri.Putta Shivaiah, Aged 44
ii'CfranOra ColonY, Dammaiguda,
500083.
...PETITIONER
lr//s.Balaii Wood Works Saw Mill, O/o'
f.tagar, S'ioOipet, Telangana- 502 '103'
Reo. bv its Proprietor Sri.Balakrishan Pu
,LTo]'nio. Ptbt No.zz, t't Floor, s
keesrra, Medchal-Malkajgiri, Telangana-
AND
l.TheAssistantCommissionerofCentralTax,SiddipetRange,Medcl?|.
' oiiriJor-, nlr.r6.e-/-ziig",'"5th rroor, Aoitva Towers' Sri sai Enclave' old
eo*"np'"tty, Secunderabad-50001 1'
2. The Union of lndia, Rep by its Secretary' Ministry of Finance' North Block'
New Delhi - 110 001 .
3. The Central Board of lndirect Taxes and Customs' Reo' bv its Chairman'
Ministrv of Finance, o"p,'iii"i-'i "i ni'"nG tlo,-ti.' Bl6ck''Central Secretariat'
New D'elhi - 100 001.
...RESPONDENTS
Petition under Article 226 of Ihe Constitution of lndia praying that in the
circumstances stated in the affidavit filed therewith' the High Court may be
pleased to is6ub Writ of Mandamus or any other appropriate Writ or Order or
Direction declaring. (1) the action of the 1st Respondent in passing the Order-in-
Original, dated 12.12.2023 and Summary of the Order in Form GST DRC-07'
dated2l.l2,zo23underSectionT3ofthelntegratedGoodsandServiceTaxAct
2017, Cenlral Goods and Service Tax Act 2017' levying IGST of Rs'20'73'870/-'
tnterest of Rs.15,35,118/- under Section 5O(3) of the IGST 7 CCST / SGST Act
and Penalty of Rs.2,07,387/- under section 122(2)(a) of the IGST / CGST /
SGST Act, 2017 for the tax period 2017_1g, as arbitrary, contrary to the
provisions of the GST / CGST / SGST Act 2017, patenfly barred by rimitation,
without jurisdictior as contemprated under section T3(10) of the |GST / CGST i
sGST Act 2017, i.t consonance with Notification No.09/2023-c entrar rax, dated
31 '03.2023 as iile1,ar, urtra vires to section 16g4 of the .GST /
'GST
Act 2017,
and in vioration of prrncipres of Naturar Justice and Rure of Law and contrary to
Article 14, i9(i)(g) and 265 of the constitution of rndia, (2) to decrare Notification
No'09/2023-Centra r rax, dated 31.03.2023 issued by the Union of rndia, as urtra
vires to Section 168A of the ,GST / .GST / .GST Act, 2017 and consequenay
set aside the Order-in-Original, dated 12.12.2023 and Summaryr of the Order in
Form GST DRC-07, dated.21.12.2023 of the Respondent, as null and void, (3)
to decrare that tho order-in-originar, dated 12.'r2.2023 and siummary of the
Order in Form GSI- DRC-07, dated 21 .12.2023 passed by the 1"t Respondent
and show cause Notice, dated 25.g.2023 are not in consonance with the
provisions of the r,ct and Rures made therein specificary with regard to the
Notification No 39 of 2021 of Central Tax dated 21 .12.2021, and accord,ngty
quash the same as .rulJ and void.
lA NO: 1 OF 2024
Petition unde. Section 151 cpc praying that in the circurnstances stated
in the affidavit filed n support of the petition, the High Court ma1, be pleased to
suspend the operati()n of the order-in -originar, dated 12.12.2023 and Summary
of the Order in Forn cST DRC_07, dated 21.12.2023 of the ist Respondent
passed for the tax period 2017-18, under the IGST / ccsr / scisr Act,2017,
pending disposal of the above Writ petition.
Counsel for the petitioner: SRI KOHIR BHASKAR REDDY
Counsel forthe Respondent Nos.1 and 3: SRI DOMINIC FERNANDES
(senior standing counsel for CBIC)
counsel for the lesponde.ntNo.2: sRr G. MUKHERJEE, REPRESENTTNG
SRI GADI PRAVEEN KUMAR, DEPUW ddIiCIrON CEruENAL OF INDIA
The Court made the following: ORDER
'-'..'.--| ' "Y7 THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON,BLE SMT. .IUSTICE RENUKA YARA WRIT PETITION No. 19327 of2024 ORDER (Per the Hon'ble the Acting ChieJ Justice Suioy Paul)" Sri K. Bhaskar Reddy, learned counsel for the petitioner; Sri Dominic Fernaldes, learned Senior Standing counsel for CBIC, for respondent Nos' 1 & 3 and Sri B' Mukherjee' learned counsel representing Sri Gadi Praveen Kumar' learned Deputy Solicitor General of India, for respondent No'2'
2.Learned counsel for the petitioner' at the outset' submits that this matter is covered by recent order passed by this court inW.P'No.2l23of2024andbatchanditmaybedisposedofin same terms I ,
3.The other side has no objection'
4.Accordingly, this Writ Petition is disposed of by reserving liberty to the petitioner to avail the remedy of statutory appeal. If the appeal is preferred by the petitioner within 45 days from today before the appellate authority' the said authority shall consider and decide the appeal on merits and it shall not be thrown overboard on the ground of limitation' It is madeclearthatthisCourthasnotexpressedanyopinionon merits of the case. There shall be no order as to costs'
2 Interlo,:utory applications, if aly pending, shall also - stand closed. //II N. SRIHARI ASSISTANT REGISTRAR s ON OFFICER To, 7 TJ GJP t) 1 The Assistant (lommissioner of Central Tax, Siddipet Range, I\4edchal Division, H No.8_2_77l3 stn eroor, Aaitv; T;;;;r",'"s; bai Enctave, otd Bowenpally, .secunderabad-5000i 1. The Secretary, The Union of lndia, Ministry of Finance, North Ulock, New Delhi - 'l 10 001 The chairman, The centrar Board.of rndirect raxes and customs, Ministrv of Finance,-Department of Revenue, w"rt er"ii, cL.trl'r's".,i"iriilt,'rriliii'otiri, - 100 001. One CC to Sri (ohir Bhaskar Reddy, Advocate [OPUC] One CC to Sri l)ominic Fernandes (senior standing counsel for CBIC) loPUCj vlq'.Iv"'|v vvu One CC to Sri Ciadi praveen Kumar, Deputy Solicitor General of lndia[OpUC] Two CD Copies 2 3 4 5 i l
i HIGH COURT DATED:1410212025 ORDER WP.No.1932V oI 2024 .',R * o 0 I APrj 2il5 o _t. --x_....:_E...,.-.::lg__.{ i 1.1';- li IA. r Lr ,lt .+ {+ E .>416p',Et' :.J:===A DISPOSING OF THE WRIT PETITION WITHOUT COSTS ( / LD
