Sai Chaitanya Steel Agencies vs. The Assistant Commissioner (State Tax)

I t [ 3430 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE NINTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO:761 8'14 and 904 OF 2025 W.P.No.761 OF 2025 Between: SAI KRISHNA GAS DISTRIBUTORS, Represented by its Proprietor Smt. AHIKA GANDHAM, 239/4, BHEL Phase 2, Madinaguda, Hydeiabad - 500050. Dist. Ranga Reddy ...PETITIONER AND 1 . Joint Commissioner (ST), Office of The Joint Commissioner, Adilabad Division, H.No.9-6,2nd Floor, Chandra Hero Complex, Sai nagar, Dasnapur Adilabad - 504001. 2. The Commissioner of State Tax, State of Telangana Conmercial taxes complex, M J Road, Opposite Gandhi Bhavan, Nampally, Hyderab4d. 3. The State of Telangana, Represented by its Principal Secretary to Government, Revenue CTD, 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 Certiorari or any other appropriate writ, order or direction, declaring order passed by the Joint Commissioner, Adilabad, Under Section 73 and 74 of the TGST and CGST Acl, 2017 Date of Order 30-04-2024 reference no. 2D36O4240878241 in demanding a tax of Rs.34,95,303. 14I-(CGST Rs.17,47,651.57l-lSGST Rs.17,47,651.571-) and bgaide leavy of interest under section 50 of the CGST Act,2017 as prescribed u,/der section 73(9) of CGST Act, 2017ITGST Ac1,2017, for the Year financial Year 2018-19 without following the due procedure of the law contemplated under section 65 read with section 73 of CGST Act,2017ITGST Act,2017, as beyond the time prescribed under section 73(10) of the CGST Act, 2017ITGST Act,2017 in consequence of the Notification No. 56/2023 dated 28.12.2023 issued by the CBIC and adopted by Government of Telangana vide G.O.MS No.170 dated 30.12.2023 thereby extending the limitation under the provisions of Section 168(A) of the Central Goods and Service Tax Act, 2017 (tor short, the CGST Act of 2017) as illegal, ultra vires section 1684 of the CGST Act, 2017|TGST Act, 2017, irrational, arbitrary, unreasonable violated of article 14 of the constitution of lndia barred by limited and without jurisdiction by declaring the G.O.Ms. No.'170 dated 30.12.2023 issued by the Government of Telangana as ultra vires section 168,4 of the CGST Act,2017|TGST Ac|,2017 and violative of principles of Natural Justice part from being violative of Article 4, 19 and 265 of Constitution of lndia and consequently set aside the same in the interests of justice. lA NO: 1 OF 2025 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 stay all further proceedings including any recovery, pursuant to the order passed by the Joint Commissioner, Adilabad, Under Section 73 and 74 of the TGST and CGST Act, 2017 Date of Order 30-04-2024 reference no. 2D3604240878241 For the Year financial Year 2018-'19 pending disposal of writ petition. W.P.No.814 OF 2025 Between: SAI CHAITANYA STEEL AGENCIES, Represented by its Proprietor Smt. MALLELA SUNITHA, 5-249t1A, VIJAYANAGAR COLONY, JADCHERLA - 509301. Dist. MAHABUBNAGAR ...PETITIONER AND 1 2 3 The Assistant Commissioner (State Tax), Office of the Assistant Commissioner (ST), Nagarkurnool Jadcherla Circle, H.No. 9-108, Badepally, Jadhcherla - 509301. The Commissioner of State Tax, State of Telangana Commercial taxes complex, M J Road, Opposite Gandhi Bhavan, Nampally, Hyderabad. The State of Telangana, Represented by its Principal Secretary to Government, Revenue CTD, 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, order or direction, declaring the order passed by the Assistant Commissioner (ST), Nagar Kurnool @ Jadcherla, Under Section 73 and 74 of the TGST and CGST Ac|,2017 Date of Order 30-04-2024 reference no. 2D360424089585X in demanding Total Rs.1,79,14,239/-(CGST Rs.68,53,395-00 and SGST Rs.68,53,395-00 and IGST Rs.42,07,449-00) and -penalty of Total Rs17,91,4251- (CGST Rs.6,85,340-00, SGST Rs.6,85,340-00 and IGST Rs.4,20,745-00) and beside leavy of interest under section 50 of the CGST Act, 2017 as prescribed under section 73(9) of CGST Act, 2017ITGST Ac1,2017 for the Year financial Year 2018-19, without following the due procedure of the law contemplated under section 65 read with section 73 of CGST Act,20'l7lTGST Act,20'17, as beyond the time prescribed under section 73(10) of the CGST Act, 2017ITGST Acl, 2017 in consequence of the Notification No. 56/2023 daled 28.12.2023 issued by the CBIC and adopted by Government of Telangana vide G.O.MS No.170 dated 30.12.2023 thereby extending the limitation under the provisions of Section 168(A) of the Central Goods and Service Tax Act, 2017 (for short, the CGST Act of 2O17) as illegal, ultra vires section 168A of the CGST Act, 20 17ITGST Ac|, 2017 , as irrational, arbitrary, unreasonable violated of article 14 of the constitution of lndia barred by limited and without jurisdiction by declaring the G,O.Ms. No.'170 dated 30.12.2023 issued by the Government of Telangana as ultra vires section 1684 of the CGST Act,2017ITGST Act, 2017 and violative of principles of Natural Justice part from being violative of Article 4, 19 and 265 of Constitution of lndia and consequently set aside the same in the interests of justice. lA NO: 1 OF 2025 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 stay all further proceedings including any recovery, pursuant to the order passed by the Assistant Commissioner (ST), Nagar Kurnool @ Jadcherla, Under Section 73 and 74 of the TGST and CGST Act, 2O17 Date of Order 30-04-2024 reference no. 2D36o424089585X For the year financial year 201g-19 pending disposal of writ petition W.P.No.904 OF 202s Between: sHRl HARI srEEL. Reoresented .by its proprietor sri riwarr Munna, prot No.54, Rampalty, Keesara, rrledbhar Maikijsiri i-oii0i -'- " ...PETITIONER AND 1 2 3 The Assistant commissioner. (state Tax), Nacharam il circre, Sth Froor, East Wing, Gaganvihar Buitding, Ndmpatty, UyberaUat SObOOf The commissioner of State Tax, state of rerangana commerciar taxes complex, M J Road, Opposite Gandhi Bhavan, ruamp"affy-HVOeriO"J - '-"-" IP.^-:91"-. o{ TelanqIla, ^Represenred by its principte Secretary to uovernment, Revenue CTD, Secretariat, Hydeiabad ...RESPONOENTS 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, order or direction, declaring the order passed by the Assistant commissioner (ST), Under Section 73 of the TGST and CGST Act, 2017 Date of order 19-12-2023 reference no. 2D361223034117s in demanding a tax of 3,98,546.00(GGST Rs.i,89,913/- and SGST 2,09,353/-) and penatty of Rs.39,854/-(CGST Rs 18,919/_ and SGST Rs.20,935/-) thus totaring to Rs,4,39,400.00 beside levy of interest under section 50 of the CGST Act, 2017 as prescribed under section 73(9) of CGST Act, 2017ITGST Act,2017, for the year financiar year 2017-18 without foilowing the due procedure of the law contemplated under section 65 read with section 73 of cGsr Act,2017ITGST Act, 2017, as beyond the time prescribed under section 73(i0) of the CGST Act, 2017|TGST Act,2o17 in consequence of G.o. Ms. No. 1.r8 dated 25-08-2023 as ittegat, uttra vires section i6gA of the GGST Act, 2017|TGST Act, 2017 iralional, arbitrary, unreasonabre, void abinitio and viorative of principres of Natural Justice part from being violative of Article 4, 19 and 265 of constitution of lndia and consequen y set aside the same in the interests of justice. i lA NO: 1 OF 2025 Petition under Section 151 CpC praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to stay all further proceedings incruding any recovery, pursuant to the order passed by the respondent no.1 Under section 73 of the TGST & GGST Act, 2017 Dare of order 19-12-2023 reference no. zD36'rz23o3411rs in demanding a tax of 3,98,546.00(CGST - Rs.1,89,913/- and SGST 2,09,3S3/_) and penatty of Rs.39,854/- (CGST R3.18,919/- and SGST Rs.20,93St) thus totaling to Rs.4,38,400.00 For the year financiar year 2017-1g pending disposal of writ petition. counsel for the Petitioner in all w.ps: SRt GAJANAND CHAKRAVARTHy, rep., SRI UPADHYAY RAGHAVENDER Counsel for the Respondents in all W.ps: SRI SWAROOP OORILLA, (spt.Gp FOR STATE TAX)