Cause title — parties, addresses and appearances
[ 3446 ]
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(SPecial Original Jurisdiction)
WEDNESDAY, THE FIFTH DAY OF FEBRUARY
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL
AND
THE HONOURABLE SMT JUSTICE RENUKAYARA
WRIT PETITION NO: 3129 oF 2025
Between:
AND
M/s. ADI SHAKTHI CoNTRUCTIoNS, represented by its Managing Partner
iiil G1;'i.ris'b;r, n"OdV, 6"u'u.',S the princrpal place bf business situated at
1 1 -1 -181 5, Miruthi Nagdr, Nizamabad-503002, Telangana'
...PETITIONER
1. The Assistant Commissioner, Nizamabad Division, Medchal GST
Commissionerate, HYderabad.
2- The Commissioner of Central Tax, Medchal GST Commissionerate'
Hyderabad.
3. The GST Council, represented by its Chairman atSth Floor' Tower^ll' Jeevan
" e'ilirti Brlldins,li"pbtn Road, Cbnnaught Place, New Delhi-1 10 001'
4. The Union of lndia, represented by its secretary, Ministry of Finance' Central
Secretariat, New Delhi.
5. The Central Board of lndirect Taxes and Customs,.GST Policy Wing'
- eou.inr"nt of lndia, Ministry of Finance, New Delhi'
6. The State of Telangana, rep. by its Principal Secretary (Revenue) (CT)
Department, Secretariat Building, Hyderabad
...RESPONDENTS
Petition under Article 226 of lhe constitution of lndia praying that in the
circumstances stated in the affidavit filed therewith, the High court may be
iilJ"O-i.-ii"r" , Writ of Mandamus or any other appropriate writ or order or
iii".ito" thereby, i. declaring the Notification No.1312O22 central rax, dated
o5.o7.2)22, Notification Uo:oglZOza Central Tax, dated 31'03'2023- and
Notification'No.56t2O23 Central Tax, daled 28-12-2023 directing to pass Orders
.*t;;;l;g the time upto 31 .o8.2O24 and the Notifications issued by the state
Oou",nrlnt in G.O.tris .No. 106 Revenue (CT-ll) Departmglt -d-algd. 28-09-2022
unoc.o.r',r..No.118Revenue(CT-ll)Departmentdated2s-o8.2o23issuedunder
tl
i
1i
section 168-4 of the central Goods and services Tax Acr 2017 extending the
limitation for concluding the adjudication of show cause notice issued under
section 73 of the CGST Act 2017 for the tax period 201 g-1s till 31-B-2o24 as ultra
vires section 168-4 of central Goods and services Tax Act 2017 and manifesfly
arbitrary and violatrve of Article '14 of the constitution of lndia and ii. declaring the
action of Respondent No.1 in not even issuing Form GST DRCoIA as
contemplated under Rute 142(1A) of the GGST Rutes"zot z and issuing GST DRC-
01 without signature of the officer concerned in the Notice and in th-e lmpugned
order dated 1510412024 and Summary of the order i.e, DRC-07 dated 26to4lio24
by the Respondent No.1 and passing the lmpugned order without
"uun
grrniing
an opportunity of personal hearing to the petitioner as arbitrary contrarf to the
provisions of the IGST/GGST/SGST Acts 201 7 and contrary to the Articlei4 19 2
g 21 and 265 of constitution of lndia and iii. consequently, iet-aside the impugned
order dated 15t04t2024 and DRC-07 dated 26/041i024 through wntn- tne
Respondent No.'1 has revied tax, penarty, and interest for the asiessment year
2018-.19 as illegal, arbitrary, high handed, without authority of law and jurisdiciion,
in violation of princip es of natural justice, hopelessly time barred and set aside the
same
lA NO: 1 OF 2025
Petition under Section 151 cpc praying that in the circumstances stated in
the affidavit filed in support of ihe petition, the High court may be pleased to stay
of all further proceedings including the recovery proceedings thiough coercive
measures arising out of the impugned order daled 1st04lzo24 pasied by the
Respondent No.'1 pending disposal of the writ petition in the interest of luitice,
pending disposal of the above said writ petition
counsel for the Petitioner: SRI SRIRAMNIVAS REp. FoR sRr. v RAGHUNADH
counsel for the Respondent Nos.1 to 3&5: sRl DoMlNlc FERNANDES (senior
standing counsel for CBIC)
Counsel for the Respondent NO.4: SRt cADt PRAVEEN KUMAR Dy.
SOLICITOR GENERAL OF INDIA
!91n_s9t for the Respondent No.6: sRr swARoop ooRrLLA spl. Governmenr
FOR STATE TAX
The Court made the following: ORDER
THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.31 29 of 2o25 ORDER (Per the Hon'ble the Acting Chief Justice Sujoy paul): Sri V. Sriramnivas, learned counsel represents Sri V. Raghunadh, learned counsel for the petitioner; Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent Nos. 1 to 3 and 5; Sri B. Mukherjee, Iearned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.4 and Sri Swaroop Oorilla, learned Special Government Pleader for State Ta-x, for respondent No.6. 2. Learned counsel for thd petitioner seeks to withdraw this petrtion with liberty to avaii the remedy of appeal.
3.The other side has no objection.
4.Accordingly, this Writ petition .is dismissed as withdrawn with the liberty prayed for. No costs. Interlocutory applications, if any pending, shall also stand -gloqed . //// ^""''!TJiT"JLt!3i*1'J sEcrroh-#rrcen II To,
1.One CCto SRI' V RAGHUNADH Advocate IOPUCI
2.OneCC to SRI' DOMINIC FERNANDES (senior standing counsel for CBIC) toPUCl
3.One CC to Sri Gadi Praveen Kumar' Deputy Solicitor General of lndia [OPUC]
4.One CC to SRI SWAROOP OORILLA SPL' Govemment FOR STATE TAX toPUCl s. iwo CD CoPies KKS BSK vY' i t 'rj_!l
HIGH COURT DATED:0510212025 ORDER WP.No.3129 ot 2025 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS .) a) ' r:- I ..! ) ,< i' o lE !L, ;-s 11[An M > r) 'r A * SgfrAT CHeO ,da X{. n {
