Cause title — parties, addresses and appearances
IN THE HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Speciat Original Jurisdiction)
THURSDAY, THE THIRTEENTH 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 PETlTtON NO:3968 0F 202s
[ 3446 ]
...PETITIONER
...RESPONDENTS
Between:
M/s Attal Plastics, (ord Address.) 4-s-14stA, Sultan Bazar. Hashmath Guni.
Hyderabad, preseni address 3-4-468, c;;JhJ ;i;;r."op;. R;;;' ni;#;,;
cottese,Barkatpura, Hyderabao. rep. -by iti"F;p;i;; F;;; Nl;;.( Aili Efi
Late Ramnivas Attal Rio Hyderabad
AND
1.
2
Assistant Commssioner {ST),. Barkatpura. _ Sultan Bazar Circle, Abids
Division, 2nd Ftoor, Ora XatStVi HoGL r.rrrijiiv, "ni?lrrOrA.
Deputy Commissioner of State Tax-1 , (Enforcement Wing) O/o of the
commissioner of Goods and Service T'ax"i, c"r","irJilrner of commerciar
Taxes Building, Nampally, Hyderabad.
Cdmmissioner of State Goods Service Taxes, Government of Telangana,
Commerciat Taxes Building, 1st Floor, ruirEffy, H"VO"r"OaO.
Ttte State of Telangana, rep. by its principal Secretary, Revenue
(rGSr)(Stare rax)beparrriren( S;c;i;[r; i;;;;;;;a.
Branch Manager, The A.p. Mahesh Co.Op. Urban Bank Ltd., Old MLA
quarter, H. Nagar Branch, Hyderabad
a
4
A
Petition under Articre 226 of the constitution of India praying that in the
circumstances stated in the affidavit fired therewith, tre Higrr'c;u.t ,"v '0"
please{ to issue Writ of Mandamus or any other appropriate writ, order or
directidn decraring the action _of the 1st n".ponolriat .og-01-2o2s in withdrawing
the input tax credit craim of Rs.14,42,s3ir- under the CGST Act, zoiz, i..
35,95,39 1/- under the sGST Act, 201 7 Rs.20,53,44or-, underthe |GST Act, 2o1t,
totaling to Rs.70,91,762l- and cash credit of Rsi;.29,64,424t-under the |GST from
out of the GST portar without issuing any notice to ihe petitioner, pursuant to the
appeal order dt. 07 -o\-2o2.3 for the financiar year 2o1}-1g against *r,,"h it,"
petitioner have tb prefer further an appear beforl the GST Tribuiar under sedion
112 of the Act, whic ir is not yet been constituted till date, is ba(i in law, illegal,
arbitrary, unjustifiec, u ncon stitutional besides being quite c'rntrary to the
provisions of the Ac and set aside the coercive withdrawal from out of the GST
portal dt.09-01 -2025 and rssued notice d1.22-O1-2025 to the lith respondent by
the 1st Respondent.
lA NO: 1 OF 2025
Petition under liection '1 51 CPC praying that in the circurrslances stated in
the affidavit filed in r;upport of the petition, the High Court may be pleased to
direct the 1st Respon,Jent to release the input tax credit collected coercively from
out of the GST por.rl with regard to the input tax creclit cla m Rs.14,42,9311
under the CGST r\:t,20 17, Rs.35,95,391/- under the ISCST Act,2017
Rs.20,53,4401, und€ r the IGST Act, 2017 and cash credit of Rs.2\),64,424l-under
the IGST GST portrrl, without any notice to the petitioner ageirst the order in
appeal dt.07-08-202'.) for the financial year 2018-19 against whic'r the petitioner
have to prefer further GST appeal before the GST Tribunal anrl to direct the 1st
respondent to lift the [rank attachment d1.22-O1-2025 issued to the Sth respondent
pending disposal of tre above writ petition.
Counsel for the Petitioner: SRI TEJPRAKASH TOSHNIWAL
Counsel for the Respondents: SRI SWAROOP OORILLA, SPL GF' for State Tax
The Court made the following: ORDER
THE HON'BLE THE ACTING CHIEF.TUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RDNUKA YARA trIRIT PETITION No.3968 of 2o25 ORDER per the Hon'ble the Acting Chief Justic€ S4og paul): Sri Tejprakash Toshniwal, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondent(s)_State Tax.
2.During the course of hearing, learned counsel for the parties reached to a consensus. It is agreed that this petition may be disposed of in terms of order passed in W.p.No.36OO of 2024. 3' Accordingly, as agreed, the writ petition is disposed of, by directing the petitioner to deposit IOo/o of the tax liability as assessed by the Assessing Officer and deposit the same with the Department within four weeks from today. The petitioner shall approach the Tribunal within three months from the date of its constitution/ establishment. The Tribunal shall decide the I I I I second appea-l depositing 1O7o rn accordance with law. Further, subject to of the tax liabitity within aforesaid time, no coerclve action be taken against the petitioner t l the decision of the Tribunar in the second appea-r. It is made crear that this 2 Court has not orKpressed any opinion on the merits ol the case. No costs. Interloc u.tory applications, if any perrding , rha-ll also stald closed. To, ' 's' MALI-II('ARJUNA RAO ,/ ASEiSTANI REGISTRAR / ///I \ I I st=crtor.t oFFlcER \. 1 1 . Assistant Comrr ssioner (ST), Barkatpura - Sultan Baza-r Circle Abids ' ijri;i;; ; );a Fri,oi, ota kadtiva Hotel.i'lampallv' HvrierabilQ
2.D;;;il b;rmissioner oi Stjte ra*-t , (Enfortement v/ing I ()/c -of the ' 6;[,;ii;;;iri ii c"i,oi *J Service r'axes, commisr;ioner of ]ommercial iixes Building. Nampally, Hyderabad' 3. d;;i;;i";,iif'r'siii" <jo"ds Service Taxes, -Government 'rf '-elansana' " 6;il;;;l faires Building, 1st Floor, Nampallv'tlvderabad
4.The Principal S,ecretary, Erun," (TGSTXState Ta-x) Departrr ent The State of Telanqana, .lecretariat, Hyderabad' s. E,J'i# Mr"r's;i rrreA.F. lilahesh Co op' Urban Bank Ltd ' old MLA - ouarter, H. Na1;;ar Branch, Hyderabad 6 b;; E'i i; sn' trLdnnxasu rosurutwRL Advocate [oPr-'c ] ;. i;; cc, i" sir swnno-oF oonum, spL GP for S;tate Tax High Court for the State of Telangana. [OUT]
8.Two CD CoPies BN GJP ^ trQ- otn' It HIGH COURT DATED:1 310212025 ORDER WP.No.3968 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT CCISTS i . i i\i: :jrli -e irlx t I I I '.1 3,.,, ,...,,6Lr_ \ - :::- 1? (nt' o + "d 025 + I ,,t
