M/S. New Mohit Collections vs. The Assistant Commissioner (State Tax)
Original PDF →WP/578/2025HC TelanganaGSTCNR HBHC01000993202509 January 2025Bench: SUJOY PAUL,G.RADHA RANI6 pages
For Petitioner: SRI GAJANAND CHAKRAVARTHY, REP. FOR, SRI UPADHYAY RAGHAVE NDERFor Respondent: SPL. GP FOR STATE TAX
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Cause title — parties, addresses and appearances
[ 3430 ]
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
(Special Original Jurisdiction)
THURSDAY, THE NINTH DAY OF JANUARY
TWO THOUSAND AND TWENW FIVE
PRESENT
THE HONOURABLE SRI JUSTICE SUJOY PAUL
AND
THE HONOURABLE DR. JUSTICE G.RADHA RANI
WRIT PETITION NOs: 578 AND 596 OF 2025
WRIT PETITION NO: 578OF 2025
Between:
AND
1.
2.
3.
M/s. NEW MOHIT COLLECTIONS, Represented by its Proprietor Sri Vlkash
Binthia, H.No.15-8-423/433, Feelkhana, V C R Tower, Hyderabad -500012'
Dist. Hyderabad.
...PETITIONER
The Assistant Commissioner (State Tax), Office of the Assistant
Commissioner (ST), Warangal Ur6an - H !9, 11-26-229 and 330, Block-1'
Srinivasa Colony, M.G.M. Road, Warangal -506007.
The Commissioner of State Tax, State of Telagnana Commercial taxes
complex, M J Road, Opposite Gandhi Bhavan, Nampally, Hyderabad.
The State of Telagnana, Represented by its . Principle Secretary to
Govemment, Revenu6 CTD, Secreteriate, 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 (state Tax)
warangal urban -ll circle, Under section 73 of the TGST and CGST Act, 2017
Date of order 2744-2024 reference no.2D36O424067320N in demanding a tax
of Rs.4,04,848/-(CGST Rs.2,01,5601, SGST Rs.2,01 ,560/-) and penalty of
Rs.50,312l- (CGST Rs.20,156/-, SGST Rs.20,156/-) and beside leavy of interest
of Rs. 3,65,960/- (CGST Rs.'l ,82,1991, SGST Rs.1,82,199/-)under section 50 of
the CGST Act, 2017 as prescribed under section 73(9) of GGST Act, 2017ITGST
Acl,2O17, for the Year financial Year 2018-19 without following the due
procedure of the law contemplated under section 65 read with section 73 of
GGST Act,2017ITGST Acl, 2017, as beyond the time prescribed under section
73(10) of the cGST Act, 201 7/TGST Act, 201 7 in consequence of the Notification
No. 56/2023 dated 28.12.2O23 issued by the cBlc and adoptecl by Government
of Telangana virle 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 2A17) as illegal, ultra vires
section 1684 of the CGST Act,2017I-IGST 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 1684 of the CGST
Act,2017lTGSr Ad, 2017, as arbitrary illegal bad in law without jurisdiction void
abinitio violative of principles of Natural Justice part from being violative of Article
4, 1g 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 1st respondent Under Section 73 of the TGST and CGST Act, 2017 Dale
of order 271o4t2024 reference no. 2D360424067320N For the Year financial
Year 2018-'1 9 pending disposal of writ petition.
Counsel for the Petitioner: SRI GAJANAND CHAKRAVARTHY, REP. FOR
SRI UPADHYAY RAGHAVE NDER
Counsel for the Respondents: SPL. GP FOR STATE TAX
WRIT PETITION NO: 596 OF 2025
Between:
M/s. NEW MOHIT COLLECTIONS, Represented by its Proprietor Sri Vikash
Banthia, H.No.15-8-423/433, Feelkhana, V C R Tower, Hyderabad 500012.
Dist. Hyderabad.
...PETITIONER
AND
1. The Assistant Commissioner (State . Tax)' Office of the Assistant
' cdi,,iiiiii,,ieiisrr,'iiv'ii"r,6ir urdin ii, HNoa:11-26-22e and 330, Block-1'
5ilir;";6i".it, M.e 'u. Road, waransal 506007'
2. The Commissioner of State Tax, gtate of .Telagnana Commercial taxes
-' ;;p6;,'iii'iroiJ, opposite Gandhi Bhavan, Nampallv' Hvderabad'
3. The State of Telagnana, Represented . by its . Principle Secretary to
- c'oiemildirt, Revenu6 CTD, secieteriate, Hyderabad
...RESPONDENTS
Petition under Article 226 ot the constitution of lndia praying that in the
circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybe
p|easedtoissueaWritofMandmusoranyotherappropriatewrit,orderor
direction,declaringtheorderpassedbytheAssistantCommissioner(StateTax)
Warangal Urban -ll Circle, Under Section 73 of the TGST and CGST Act' 2017
Date of Order 27 -08-2024 reference no 2D360824111238F in demanding a tax
of Rs.8,45,857/-(CGST Rs.4,19,1851, SGST Rs'4'19'185/-) and penalty of
Rs.93,838/-(CGSTRs.41,919/-,SGSTRs.41,919/-)andbesideleavyofinterest
ofRs.6,61,576/-(CGSTRs.3,27,860/-,SGSTRs'3'27'860/-)undersection50of
theCGSTAct,2olTasprescribedundersectionT3(9)ofCGSTAct,2017|TGST
Act,2O17 , for the Year financial Year 2019-20 without following the due
procedureofthelawcontemplatedundersection65readwithsectionT3of
CGSTAct,2017lTGsTAcl,2OlT,asbeyondthetimeprescribedundersection
73(10)oftheCGSTAct,2017lTGs]tAcl,2ol7inconsequenceoftheNotification
No. 56/2023 dated 28.12.2O23 issued by the cBlc and adopted by Government
ofTelanganavideG.O.MSNo.lT0dated30.12.2023therebyextendingthe
limitation under the provisions of Section 168(A) of the Central Goods and
ServiceTaxAct,2OlT(forshort,theGGSTActof2OlT)asillegal,ultravires
sectionl63AoftheCGSTAcl,zolTlTGSTAct,20lT,irrational,arbitrary'
unreasonableviolatedofarticlel4oftheconstitutionoflndiabarredbylimited
and without jurisdiction by declaring the G.O'Ms' No'170 daled 30'12'2O23
issuedbytheGovernmentofTelanganaasultraviressection,l68AoftheCGST
Act,2017lTGsTAct,2OlT,asarbitraryillegalbadinlawwithoutjurisdictionvoid
ab initio violative of principles of Natural Justice part from being violative of
Article4,lgand265ofConstitutionoflndiaandconsequentlysetasidethe
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 1st respondent Under Section 73 of the TGST and CGST Act, 2017 Date
of Order 27-08-L024 reference no. 2D360824111238F For the year financial
Year 2019-20 pending disposal of writ petition.
Counsel for the Petitioner: SRI GAJANAND CHAKRAVARTHY, REp. FOR
SRI UPADHYAY RAGHAVENDER
Counsel for the Respondents: SPL. GP FOR STATE TAX
THE HOITOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. .fUSTICE G'RADIIA RANI WRIT PETITION Nos.578 and 596 of2o25 COMMON ORDER: ftrcr Hon'ble Sri Justice Suhg Pa l) Sri Gajanand Chakravarthy, learned counsel appearing for Sri Upadhyay Raghavender, learned counsel for the petitioner(s) seeks to withdraw both the petitions with liberty to avail the statutory remedY of aPPeal.
2.
The other side has no objection .) Accordingly, the Writ Petitions are dismissed as withdrawn with liberty prayed for. No order as to costs' Miscellaneous petitions pending, if any, shall stand closed' S. MALLIKARJUNA RAO ASSI T REGISTRAR //II E TION OFFICER
1.
One CC to SRI UPADHYAY RAGHAVENDER, Advocate [OPUC] 2.TwoCCstoSPL.GPFORSTATETAX,HighCourtfortheStateof Telangana at Hyderabad [OUTI
3.
Two CD Copies BSR BS To, a \
HIGH COURT DATED: 0910112025 COMMON ORDER WP.Nos.578 and 596 of 2025 o^ ,,'.
4.
I i i.z s 14'-(' 2 2 FEB 2025 .OAS p/-\t (:Hp-O (r a c -at "a.I * DISMISSING BOTH THE WRIT PETITIONS AS WITHDRAWN, WITHOUT COSTS ?{
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.