M/S. Sri Vishnu Scientifics And Chemicals vs. The Assistant Commissioner

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SECOND DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRIJUSTICE SUJOY PAUL ANO THE HONOURABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO: 37038 0F 2024 [ 3430 I up to 31-03-2024 and F y 2019-20 up to 30_06-2024 and Between: M/s. Sri Vishnu Scientifics and Chemicals, (Legal Name Mr. VenkataBhanuVara Prasad Veturi), (GSTIN 36ACWPV132+"tZD, RJp. Ov its Proprietor, VeluriVenkataBhanuVari prasad, S/o Late sri VbturiVen*ata Surya Narayana Murtfy, ag"^gg years, Business, R/o plot No. ZZ, ijt-fioor, BHEL Enclave, Akbar Road, Sikh Viilage, Secunderabad _500009. ' -- ...PETITIONER AND 1. F.Y.20't8-19 Notification No The Assistant Commissioner, Malkajgiri Commissionerate, Aditya Towers, Srj SECUNDERABAD .500611. GST Division, Medchal GST Sai Enclave, OId Bowenpally, ' [|l",Yt[["Jj?r1':i[?fo,'?, its Secretary, Finance, Ministry or Finance, North 3. The Goods and Services Tax Council, Rep. by its Secretary, GST Council Secretariat, _5th Ftoor, JeevanBharati Buitin;; l:inpain-i{b'da, 6;"d;;i Place, New Delhi -1 10001 The central Board of Indirect raxes and customs, Rep. bv its chairman. Ministry of Finance, Department of Revenue, centrar'sdiei*fut,'-r.rJriiiiirliiii, New Delhi -'1 '10001. ...RESPONDENTS 4 Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue any writ, order or direction more particularly 'L writ ot Mandamus and declare the impugned Notification No. 9/2023-Gentral rax dated 31-03-2023 extending the period of limitation for F.y. 2017-18 up to 31-12-2023 5612023 - Central Tax dated 28-12-2023 extending period of '7 limitation for F.Y.2018-19 up to 30-04-2024 and F.Y.2019-20 upto 31-08-2024 issued by the second respondent herein under Section 168 A of the GGST Act, 2017IAPGST Act2017, as ultra vires to Section 168 A of the GGST Act, violative of Article 14 and 21 of the constitution of lndia, illegal and declaring the second proviso to section 162 of the CGST Act, 2017 as arbitrary, unreasonable and amounts to excessive delegated legislation, contrary to the scheme of the CGST Act, 2017 and violative of the Fundamental Rights guaranteeid under the Constitution of lndia and set aside the said Notifications and G.O. as ultra vires and consequently set aside the impugned oRDER-lN-ORIGINAL No. 100/2023- (GST), dated 25-04-2023 passed by the first respondent for F.Y. 2017-18 passed under CGST Act as barred by limitation, without authority of law and without jurisdiction and issue any other writ, order or direction as this Hon'ble court may be pleased to deem fit and ProPer. lA NO: 1 OF 2024 PetitionunderSection,t5lCPCprayingthatinthecircumstancesstated intheaffidavitfiledinsupportofthepetition,theHighCourtmaybepleasedto grant Stay of all further proceedings including recovery of disputed amount in pursuance of the ORDER - lN -ORIGINAL No' 100/2023-(GST)' dated 25-04-2023 for F.Y. 2017-18 passed under GST Act' Counsel for the Petitioner: SRI DANTU SRINIVAS Counsel for the Respondent No.1: SRI T'CHAITANYA KIRAN' AGP' REP' FOR SRI SWAROOP OORILLA' SPL. GP FOR STATE TAX Counsel for the Respondent No-2 to 4: SRI GADI PRAVEEN KUMAR' DEPUTY SOLICITOR GENERIAL OF INOIA