M/S. Telangana State Medical Council vs. Joint Commissioner (CT)

[ 3411 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD FRIDAY, THE SEVENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE :PRESENT: THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 23087 OF 2024 Between: M/s. Telangana State Medical Council, rep. by its Registrar, Dr. Dhandem Lalaiah Kumar, DM and HS Campus, Sultan Bazar, Koti, Hyderabad. ... Petitione r AND 1. Joint Commissioner (CT), Office of the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhavan, LB Stadium, Basheer Bagh, Hyderabad-500004. 2. Additional Director, Director General of GST lntelligence (DGGI), #1-63121212, Plot Nos.2'12 and 2'13, BIock-B, Kavuri Hills, Guttala Begumpet, Madhapur, Hyderabad. 3. State of Telangana, rep. by its Chief Secretary and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad. 4. Union of lndia, rep. by its Secretary, Government of lndia, I\/inistry of Finance, 3rd Floor, Jeevan Deep Building, Sansad lVarg, New Delhi-1 10 001. 5. Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, Ministry of Finance, New Delhi, rep. by its Commissioner (GST). . .. 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 Writ of Mandamus or any other appropriate writ or order or direction:- (a) declare that the invocation of Section 74 of lhe CGST Act, 2017 to the facts of the case is without jurisdiction and the adjudication is to be completed under Section 73 of the CGST Act, 2017 and to declare that there is no supply under Section 7 of the CGST Act, 20'17 and the Petitioner is not liable to GST. declare Notification No.9/2023 Central Tax dated 31.03.2023 and Notification No. 56/2023- Central Tax daled 28.12.2023 issued by the 5th Respondent under Section 168-4 of the Central Goods and Services Tax Act, 2017 and G.O.lMs.No. 118 dated 25.8.2023 and G.O.Ms.No. 170 dated 30.12.2023 issued by the 3rd Respondent (b) under Section 168-4 of the Telangana Goods arrd Services Tax Act, 2017 extending the limitation for concluding the adjudication of show cause notice issued under Section 73 for the tax period 2017-18,2018- 19 anl 2019-20 as ultra-vires Section 168-4 of the Central Goods and Servic es Tax Act, 2017 'and also manifestly ar bitrary and violative Article 14 of the Constitution and (c) consequently, to set-aside the impugned Order-in-Original No.33/GST/ 2024-25-Adjn(JC)-HYD- dt.277.05.2024 of th,. 1st Respondent received by the Petitioner on 10.06.2024 as one without jurisdiction, barrerl by time, in violation of principles on natural justice and ridden with irrconsistencies and declare that the Petitionr:r is not liable to pay the G iT for the activities undertaken by it under the provisions of the CGSI Act and Telangana State GST Act, 2017; lA NO: 1 OF 2024 The petition coming on for hearing, upon perusing tre Petition and the affidavit filed in support thereof and the order of the High Court dated: 23.08.2024, 27.09.2024 and Oi).11.2024 made herein and upon hearin,; the arguments of SRl. SAMA SANDEEEP REDDY Advocate for the Petition,-,r, SRl. VIJHAY K. PUNNA Advocate for the Respondent Nos.1 and 2, GP FOR C()MMERCIAL TAX for the Respondent 1rlo.3, sRl. GAD| PRAVEEN KUMAR (DI:PUTY SOL|C|TOR GENERAL OF lNt)lA) Advocate for the Respondent No.5, the Court made the following.