Cause title — parties, addresses and appearances
HIGH COURT FOR,THE STATE OF TELA,NGANA AT HYDERABAD
(Special Original Jurisdiction)
FRIDAY, THE THIRD DAY OF JANUARY
TWO THOUSAND AND TWENry FIVE
PRESENT
THE HONOURABLE SRI JUSTICE SUJOY PAUL
AND
THE HONOURABLE DR. JUSTICE G.RADHA RANI
Between:
I
Girijesh Kumar Chaudhary, S/o. Ramdahin Chaudhary Aged about 5'1 years,
Occ. Business Rl"/o. Plot No. 3974, Subhash Nagar, lDA, Jeedimetla,
Hyderabad, Ranga Reddy, Telangana, lndia Financial Year. 2018-'19
...PETITIONER
AND
1. The Assistant Commissioner, State/UT Jeedimetla-|, Hyderabad Rural, 2nd
Floor, Gagan Vihar, Nampally, Hyderabad Telangana
2. Union of lndia, Ministry of Finance, Represent by its Secretary North Block,
New Delhi-l 10 001 .
3. State of Telangana, Through Principal Secretary to Government Revenue
Department (Commercial Tax) Hyderabad, Telangana.
4. The Central Board of lndirect Taxes and Customs, GST Policy Wing, New
Delhi Rep by its Commissioner
...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
a) a writ, order, or direction more particularly one in the nature of a Writ of
Mandamus declaring impugned Order vide Ref No. 2D360424O68085C dated
27.O4.2024 passed by the 1st Respondent under the provisions of CGST/TGST
Acl, 2017 as being void, arbitrar!, illegal, without jurisdiction, violative of the
principles of natural justice apart from being violative of Articles 14, 19(1)(g) and
265 of the Constitution of lndia, and to consequently set aside the same and
a
[ 3430 ]
WRIT PETITION NO: 37158 OF 2024
pass such further or other order(s) as this Hon'ble Court may deem fit and proper
in the circumstances of the case.
b) a writ, order, or direction more particularly one in the nature of a Writ of
Mandamus declaring that the Notification No. 09/2023-C.T dated 31.03.2023
issued by Respondent No.3 through Respondent No.4 and corresponding GO
Ms. No. 118 dated 25.08.2023 issued by Respondent No.3, which extended the
time limit for passing the orders, are without authority of law and ultra vires to the
section 73(10) of the GST Act 2017 and Section 168A of GST Act, 2O17 and
violative of articles 1a, 19(1Xg) 21 and 265 of the Constitution of lndia.
lA NO: 2 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 operation of Order vide Ref No. 2D360424068085C daled 27.04.2024
passed by Respondent No. '1 in DRC-07.
Counsel for the
Counsel for the
Counsel for the
Counsel for the
Petitioner: SRI THANNERU CHAITANYA KUMAR
Respondent No.1 & 3: SRI SWAROOP OORILLA,
SPL. GP FOR STATE TAX
Respondent No.2: SRI B.MUKHERJEE, REP. FOR
SRI GADI PRAVEEN KUMAR,
DEPUTY SOLICITOR GENERIAL OF ]NDIA
Respondent No.4: SRI DOMINIC FERNANDES,
Sr. SC FOR CBIC
The Court made the following: ORDER
,
I
THE HONOURABLE SRT .'USTICE SUJOY PAUL
AND
THE HON,BLE DT. JUSTICE G. RADIIA RANI
WRIT PETITION No.37158 of 2O24
ORDER (per Hon'ble SP,J) Sri Thanneru Chaitanya Kumar, learned counsel for the petitioner; Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent Nos. 1 and 3, Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.2 and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent No.4 2 4 Learned counsel for the petitioner seeks to withdraw this petition with the liberty to hle a properly constituted petition The other side has no objection Accordingly, lhis Writ Petition is dismissed as withdrawn I with the liberty prayed for. No costs Interlocutory applications, if any pending, shall also stand .T. TIRUMALA DEVI ASSIS T EGISTRAR //// N OFFICER One CC to SRI THANNERU CHAITANYA KUMAR, Advocate [OPUC] One CC to SRI DOMINIC FERNANDES, Sr. SC FOR CBIC [OPUC] One CC to SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERIAL Of tfttOn, High Court for the State of Telangana at Hyderabad [OPUC] Two CCs to SPL. GP FOR STATE TAX, High Court for the State of Telangana at Hyderabad [OUT] Two CD Copies ,/ To, 1. 2. 3. 4 5 + BSR BS I I I
HIGH COURT DATED: 0310112025 ORDER WP.No.37158 of 2024 DISMISSING THE WRIT PETITION AS WITHDRAWN, WITHOUT COSTS g /.t t ''J$ltr, S ,'A1 e Ht .:l o 1A Ffi 2IJ?5 ((.( I ( t :2',
