M/S. Ncc Urban Infrastructure Limited vs. The Deputy Commissioner (St) - Telangana High Court, 02 April 2024

Cause title — parties, addresses and appearances

Between: M/s. NCC Urban lnfrastructure Limited, Sy. No.64,7th Floor, NCC Building, Opp. Durgam Cheruvu, fi/adhapur, Hyderabad, Telangana- 500O8'l . Represented by its Chief Financial Officer, Shri Gorantla Srinivasa Rao, S/o G Mohan Rao, Aged 54 years, WO. Flat No. 103, Plot No. 9, Classic Homes, Nizampet, Kukatpally, Hyderabad-500072. ...PETITIONER [ 3403 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SECOND DAY OF APRIL TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 8528 OF 2024 AND 1 The Deputy Commissioner (ST), Punjagutta Division-STU 1, Mayur Kushal Complex, Abids, Hyderabad - 500 001. The Assistant Commissioner (ST), Srinagar Colony, Punjagutta, Hyderabad, Telangana. State of Telangana, Through Principal Secretary to Government, Revenue Department (Commercial Tax), Hyderabad, Telangana. Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-1 10001 . Central Board of lndirect Taxes and Customs, GST Policy Wing, New Delhi Rep. by its Comrnissioner. ...RESPONDENTS Petition under Article 226 o'f lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased lo issue a writ, order, or direction mere particularly one in the nature of a Writ of Mandamus declaring impugned Order vide Ref No. 2D361223O57791D dated 28t12t2O23 passed by the 1'r Respondent under the provisions of a 3 4 5 CGST/TGST Act, 2017 as being Void, arbitrary, illegal, without .jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia, and to consequently set aside the same and pass such further or other order(s) as this Honourable Court 5ay deem fit and proper in tl-ie circumstances of the case. a writ, order, or direction more particularly one in the nature of a Writ of It/andamus declaring that the Notification No. 09i2023-C.T dated 3110312023 issued by Respondent No. 4 through Respondent No. 5 and corresponding GO [r4s. No. 1 18 daled 2510812023 issued by Respondent No. 3, which extended the time limit for passing the orders, are without aulhority of law and ultra vires to the section 73(1 0) of the GST Acl2011 and Section 1684 of GST Act, 2017 and violative of articles 14, 19(1)(g) 21 and 265 of the Constitution of lndia. 1A NO: 1 OF 2024 Petition under Section '1 51 CPC praying that in the circumstances stated in the affidavit fited in support of the petition, the High Court may be pleased to stay the operation of Order vide Ref No. 2D361223O57791D dated 281212023 passed by the Respondent No. 1. Counsel for the Petitioner: SRI M. NAGA DEEPAK Counsel for the Respondent Nos. 1 to 3: SRI P. SRI HARSHA' ADDITIONAL GOVERNMENT PLEADER FOR SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.4: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.5: Mr. DOMINIC FERNANDES, SENIOR S.C. FOR CBIC

The Court made the following: ORDER t EI I a i I ; : I.

THE HONOURABLE SRI JUSTICE SUJOY PA['L AND THE HONOT'RABLE SRI WSTICE N. TUKARAMJI WRIT PEIITION No.8528 of 2o24 ORDER (per Hon'ble SP,J) Heard Sri M. Naga Deepak, learned counsel appearing on behalf of the petitioner; Sri P. Sri Harsha, learned Additiona-l Government Pleader appearing for the leamed Special Government Pleader for State Tax for respondent Nos. 1 to 3; Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, Deputy Solicitor General of India, for respondent No.4 and Sri Dominic Fernandes, Senior Standing Counsel for CBIC for respondent No.

With the consent of both sides, the matter is taken up for final hearing.

During the course of hearing, learned counsel for the parties fairly submitted that the impugned notices dated 12.O2.2O21 and 13.11.2021 and the impugned order dated 28.12.2023 were not physically or electronically signed by proper authority. In the absence of any signature, notices and the order cannot sustain judicial scrutiny. .) Curtains are hnally drawn on this issue by this Court in W.P. Nos.8014 and 8091 of 2024 vide orders dated 28.03.2024 I t I

2 The parties agreed that this matter may be disposed of in terms of the said orders.

In view of consensus arrived'at, the impugned show-cause notices dated L2.02.2021 and I3.ll.2O2I and the order dated 28.12.2023 are set aside. Liberty is reserved to the parties to proceed in accordance with law from appropriate stage. 5 The writ petition is disposed of. No costs. Interlocutory applications, if any pending, shall also stand closed. . P.Ch. NAGABHUSHAMBA ASSTSTANT REq|STRAR ///I ,,*- sEcTroN oFrrcrn The Deputy Commissioner (ST), Pun.iagutta Division-STU 1, Mayur Kushal Complex, Abids, Hyderabad - 500 001. The Assistant Commissioner (ST), Srinagar Colony, Punjagufta, Hyderabad, Telangana. The. Principal Secretary to Government, Revenue Department (Commercial Tax), State of Telangana Hyderabad, Telangana. The Secretary, Union of lndia, IVlinistry of Finance, North Block, New Delhi- 'l 10001 . The Commissioner, Central Board of lndirect Taxes and Customs, GST policy Wing, New Delhi. One CC to SRI tV. NAGA DEEPAK, Advocate [OPUC] Two CCs to Special Government Pleader for State Tax, High Court for the State of Telangana at Hyderabad [OUl One CC to SRI GADI PRAVEEN KUIVIAR, Deputy Solicitor General of lndia loPUCl

One CC to IVlr. DOIMINIC FERNANDES, Senior S.C. for CBIC [OPUC] '10.Two CD Copies I I To, MP GJP 1 2 4 5 t) 7 o \ Y i i I I I i t! rl t, l .l

l , HIGH COURT DATED:0210412024 ORDER WP.No.8528 of 2024 i\E ST,.r6- )l_ c D -Sr:r.,TC.i ( 3 0 t{AY ?024 I / i-r 'i DISPOSING OF THE WRIT PETITION WITHOUT COSTS >a (-) {