Cause title — parties, addresses and appearances
[ 3430 ]
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
MONDAY,THE SIXTH DAY OF JANUARY
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE SUJOY PAUL
AND
THE HONOURABLE DR. JUSTICE G.RADHA RANI
Between:
M/s. Royal Cement and Hardware, PL C2-4618,lndustrial Area, Auto Nagar,
Nizambad, Telangana- 503 001, represented by its Proprietor, Sri Sliaik
Nazeer.
.,.PETITIONER
Assistant Commissioner (ST), Bhodan, Nizamabad - tll Circle, Nizamabad.
The State of Telangana, represented by its Principal Secretary, -Revelue
Department (Commercial Taxes), Telangana Secretariat, Hyderabid.
...RESPONDENTS
AND
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 or order or direction pa(icularly one in the nature of Writ
of Mandamus declaring the action of the first respondent in passing the
impugned Assessment Order under Section 73 of the CGST Act, 2017 / TGST"11
{ct,2017, in Form GST DRC - 07, in ARN No.AD3605220195547, read with
Summary of the Order under Section 74, in Form GST DRC - 07, vide Reference
No.2D36084241365439, dated 30.08.2024, thereby levied tax amounting to
Rs.6,67,677l-, (CGST amounting to Rs.3,33,838/- SGST amounting to
Rs.3,33,838/-), for the tax period 2019-20, without following the due procedure pf ---,;.r-- -
law contemplated under Section 65 read with Section 73 of the CGST Act, 2017 /
TGST Act, 2017, as beyond the time prescnbed under Section 73(10) of the
CGST Act, 2017 / TGST Act, 2017. in consequence of G.O.Ms.No.118. dated
25.O8.2023 and G.O.Ms.No.170, dated 30.12.2023. issued by the Government of
Telangana, are illegal, ultra vires Section 168 A of the CGST Act. 2017 / TGST
1
2
WRIT PETITION NO: 154 OF 2025
I'
Acl, 2017 / IGST Act, 2017, irrational, arbitrary, unreasonable. violative of Article
14 of the constitution of lndia, barred by Limitation and without jurisdiction
lA NO: 1 OF 2025
Petition under Section 'r s'r cpc praying that in the circumstances stated
in the affidavit filed in support of the petition, the High court may be pleased to
pending disposal of the writ petition grant stay of all further proceedings arising
in pursuance of the impugned Assessment order passed by the first respondent
under Section 73 of the CGST Act, 20i 7 / TGST Act, 2O1t , in Form GST DRC _
07, in ARN No.AD3605220195547, read with Summary of the Order under
section 74, in Form GST DRC - 07, vide Reference No.2D36084241365439,
dated 30.08.2024 for the tax period 2O19-2O
Counsel for the Petitioner: SRl. S. SURI BABU
Counsel for the Respondents: SRI SWAROOP OORILLA,
SPECIAL GP FOR STATE TAX
The Court made tl.re following: ORDER l t I
/' THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HON,BLE DT. JUSTICE G. RADHA RANI WRIT PETITION No.154 of 2O25 ORDER (per Hon'ble SP,J) \ Sri S. Suri Babu, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents.
2.Learned counsel for the petitioner at the outset submits that this matter is covered by recent order passed by this Court in W.P.No.2123 of 2O24 and batch and it may be disposed of in same. terms.
3.The other side has no objection.
4.Accordingly, this Writ Petition is disposed of by reserving liberty to the petitioner to avail the remedy of statutory appeal. 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 throu'n overboard on the ground of limitation. It is made clear that this Court has not expressed any opinion on merits of the case. There shall be no order as to costs. 1 I
I 2 1 closed. Interlocutory applications, if any pending, shall also s1616 P.Ch. NAGABHUS ASSISTANT REG BA //// TRAR FFICER To, Ij)""fl:?:f 't co m missioner (Sr), Bhoda n, Nizamabad ; :;:: - trdg35flrygfiffi++.l;i::ffil:* iff 33 &,i5J t sunt dAeu', Advocate topucl GJP (fi- I J 4. i ll Ii l 5 6
HIGH COURT DATED:0610112025 ..'; .) t" _ vl.' ORDER DISPOSINCi OF THE WRIT PETITION WITHOUT COSTS l*- s: o :A tjlr i nt.St'{ ''\C41"-l-1 I WP.No.154 of 2025 _6v_2,t
