Cause title — parties, addresses and appearances
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
TUESDAY, THE SEVENTH DAY OF JANUARY
TWO THOUSAND AND TWENry FIVE
PRESENT
THE HONOURABLE SRIJUSTICE SUJOY PAUL
AND
THE HONOURABLE DR. JUSTICE G.RADHA RANI
WRIT PETITION Nd: 3674/.OF 2024
[ 3430 J
.,...PETITIONER
Bhoopesha Bishnoi, s/o. Narsingh Ram Bishnoi, occ. Business aged about 36 vears
R/o. .H.No.6-1O5l1l4l12lP,2nd-Ftoor, Gayatri Nagar, codavariHomes, Suinitrr,
Quthbullapur, Medchat-Malkajgiri District-5d0 055, Tilangana.
Between:
AND
1 . The Assistant commissione-r of central rax, central Excise and service Tax,
Medchal Division Medchal Commissionerate, H.No.g-2-77la, eOitfrya iowers,
Sri Sai Enclave, Old Bowenpally, Secunderabad - 500011.
-
2. Central Board of Indirect Taxes and Customs, GST policy Wing, New Delhi
Rep. by its Commissioner.
3. Union of.lndia,.Ministry of Finance, Represented by its Secretary, North Block,
New Delhi - 1 10001 .
....RESPONDENTS
Petition Under Article 226 ol 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, order, or direction more particularly one in the nature of a
writ of Mandamus. (i) declaring order-in-original dated 21 .o3.2024 vide DRC 07
ref. no. 2D360324034684E passed by Respondent No.1 for the tax period April,
2018 to March. 2019 and April, 2019 to March.2020 and the Show cause Notice
No.131/2023 dated 18.12.2023 issued by Respondent No.1 underthe provisions
of CGST Act,2017 as being invalid, void. arbitrary, illegal, barred by timitation,
without jurisdiction and without authority of law apart from being violative of
Articles 14, 1 9(1 Xg) and 265 of the constitution of lndia and to consequenfly set
aside the same and pass such further or other order(s) as this Hon' ble Court may
deem fit and proper in the circumstances of the case. (ii) declaring that the
Notification No. 09/2C23-C.T dated 31.03.2023 issued by Respondent No.2 which
exlended the time linrit for passing the impugned order is without authority of law
and ultra vires to the section 73(10) of the GST Act 2017 and Section 168A of
CGST Act, 2017 and violative of articles 14, 19(1Xg), 21 and 265 of the
Constitution of Ind ia.
|.A.NO:1 OF 2024
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 the recovbry of tax demand, interest and penalty
pursuant to Order-in-Original dated 21 .O3.2024 vide DRC 07 ref . no.
2D360324034684E passed by Respondent No.1 for the.tax period April, 2018 to
March, 20'19 and April, 2019 to March, 2020.
Counsel for the Petitioner : SRl. MOHD MUKHAIRUDDIN
Counsel for the Respondent No.1 & 2 : M/s DOMINIC FERNANDES (SENIOR
STANDTNG COUNSEL FOR CB|C)
Counsel for the Respondent No.3 : SRI B.MUKHERJEE, ADVOCATE FOR
SRI GADI PRAVEEN KUMAR, DEPUW SOLICITOR GENERAL OF INDIA
The Court made the following ORDER
THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HON,BLE DT. JUSTICE G. RADIIA RANI WRIT PETITION No.36744 of2024 ORDER (per Hon'ble SP,J) Sri Mohd.Mukhairuddin, learned Counsel for the petitioner, Sri Dominic Fernaldes, learned Senior Standing Counsel for CBIC, for respondent Nos. 1 and 2 and, Sri B. Mukherjee, learned counsel representi4g Sri Gadi praveen Kumar, learned Deputy Solicitor General of India, for respondent No.3
2.Learned counsel for the parties jointly and fairly urge that this matter is covered by recent order passed by this Court in W.P.No.2123 of 2024 and batch, dated O2.O1.2O25, and it may be disposed of in same terms. .) Prayer is allowed.
4.Accordingly, this Writ Petition is disposed of in terms of aforesaid order. 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 t I
2 .:! made clear that this Court has not expressed any opinion on merits ofthe case. Therre shal1 be no order as to costs' Interlo<;utory applications, if any pending, shal1 also stand closed. .K. SREE RAMA MURTHY ASSI REGISTRAR //// ON OFFICER
1.The Assistant C:ommissioner of Central Tax, Central Excise and Service Tax, Medchal Division [Vledchal Commissionerate, H.No,8-2-77i3, Adithya Towers, Sri Sai Enclave Old Bowenpally, Secunderabad - 500011. 2. The Commissioner, Central Board of lndirect Taxes and Customs, GST Policy Wing, New Delhi.
3.The Secretary, Union of lndia, Ministry of Finance, North Block, New Delhi - 110001 .
4.One CC to SRI MOHD MUKHAIRUDDIN, Advocate [OPUC]
5.One CC to lr//s. DOMINIC FERNANDES (SENIOR STANDING COUNSEL FOR CBIC) Advocate [OPUC] One CC to SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA (OPUC)
6.Two CD Copies SA BS ,/ To fI HIGH COURT DATED:0710112025 ORDER WP.No.36744 of 2024 DISPOSING OF THE W.P WITHOUT GOSTS. g // /r 1 ,,7 <", 1 a iiB,:;lil/i| ':'/ ',',',,' r'.'-,i.r)/' .-..';=i='-- .4.:.-' c
