BharatTaxGST

M/S. Hallmark Townships Private Limited vs. The Deputy/Assistant Commissioner (St)

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WP/8433/2024HC TelanganaGSTCNR HBHC01016410202402 April 2024Bench: SUJOY PAUL,N.TUKARAMJI5 pages
For Petitioner: SRI M.NAGA DEEPAK, counser for the Respondents No.1&3, :i, JH*j1?#Bii?fr^, counser ror the Respondents No'2 ' 3[f 3^[Y[Ht^t*?=^i l", l, iro*, Dy.soL.GENFor Respondent: SRI DOMINtC FERNANDES, Sr.S.C for CBIC

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Cause title — parties, addresses and appearances
[3403 ] IN THE 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: 8433 0F 2024 Between: [\//s. , Hallmark Townships Private Limited, Sy. No. Flat No.103, Ground Floor, E tslock, Green Lrving Apartments, plpeline Manikonda Hyderabad_ 500099, Represented by its Managing Director, shri Koripalli Gopalakrishna. slo Naoeswara Rao.Koripalli, Aged 59.years, R/O. Villa No.1 plam Breeze Hanuman" Naqar, Manrkonda, Puppalguda, K.V. Rangareddy Hyderabad-5000g9 ...PETITIONER AND 1 The. Defuty/Assistant Commissioner (ST), Begumpet Division, Begumpell Circle, Queen's Plaza, S.P., Road, Beglmfet, SecuriderbaO, nyderaOiO -'SOO 003 2 Union of .lndi9,,I/inistry of Finance, Represented by its Secretary, North Block, New Delhi-110001 3. State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangjana 4. 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 issue a. a writ, order, or direction more particular[y one in the nature of a Writ of l\rlandamus declaring impugned Order vide Ref No. 2D361223O7 4225L dated 31 .12.2023 passed by the 1St Respondent under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 1+, t 9(1)(g) and 265 of the Constitution of lndia, and to consequently set aside ,l i the same and pass such further or other order(s) as this Honble 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 lr/landamus declaring that the Notification No. 09/2023-C.T dated 31 .03.2023 issued by Respondent No. 2 through Respondent No. 4 and corresponding Go t\,4s. No. '1 1B dated 25.0g.2023 issued by Respondent No. 3, which extended the time rimit for passing the orders, are without authority of law and ultra vires lo the section 73(10) of the GST Acl 2o1l and Section '1684 of GST Act, 2017 and violative of articles 1a, 19(1)(9) 2l and 265 of the Constitution of lndia. lA NO: 1 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 Ref. No 2D361223o14225L dated 31 .12.2023 passed by the Respondent No. 1. Counsel for the Petitioner : SRI M.NAGA DEEPAK counser for the Respondents No.1&3 , :i,JH*j1?#Bii?fr^, counser ror the Respondents No'2 ' 3[f 3^[Y[Ht^t*?=^i l",l,iro*, Dy.soL.GEN Counsel for Respondents No.4 : SRI DOMINtC FERNANDES, Sr.S.C for CBIC

The Court made the following: ORDER i I I I l l

THE HONOURABLE SRI WSTICE SUJOY PAUL THE HONOURABLE SRI JUSTICE N. TUI(ARAMJI WRIT PETITION No.8433 of 2024 ORDER (per Hon'ble SP,J) Heard Sri M. Naga Deepak, learned counsel appearing on behalf of the petitioner; Sri P. Sri Harsha, learned Additional Government Pleader appearing for the learned Special Government Pleader for State Tax for respondent Nos. 1 & 3; Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, Deputy Solicitor General of India, for respondent No.2 ald Sri Dominic Fernandes, Senior Standing Counsel for CBIC for respondent No.

4.

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

2.

During the course of hearing, learned counsel for the parties fairly submitted that the impugned notices dated 12.02.2021 and 12.I1.2027 and the irnpugned order dated 31.12-2023 were not physically or electronically signed by proper authority. In the absence of any signature, notices and the order cannot sustain judicial scrutiny.

3.

Curtains are frnally drawn on this issue by this Court in W.P. Nos.8014 alnd 8091 of 2024 vide orders dated 28.03.2024. AND ( I

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

4.

In view of consensus arrived at, the impugned show_cause notices dated 12.02.2021 and, I2.ll.2o2l and the order dated 31.12.2023 are set aside. Liberty is reserved to the parties to proceed in accordance with law from appropriate stage. 5 The lvrit petition is disposed of. No costs. Interlocutory applications, if al_y pending, shall also stand closed To ASSISTAi?/RIAffi* //rRUE coPY/' l,r,' SECTION OFFICER The De_puty/Asststant Commissioner (ST), Begumpet Division, Beoumoet-l Circle, Queen's Plaza, S.P., Road, BegLmpet, S6cunderbaO, Hyderabit --SfiO 003 The Secretary, Union of lndia, Ministry of Finance, North Block, New Delhi_ 1 10001 The. Pnncipal- Secretary lo Government Revenue Department (Commercial I ax)._ State ot Ielangana. Hyderabad, Telangana The Commissioner, Central Board of lndirectlaxes and Customs, GST policy Wing, New Delhi. One CC to SRI M.NAGA DEEPAK, Advocate. tOpUCl One CC toSRl P.SRI HARSHA, ADDL. G.p'FOR Speciat Govt pleader for Stale Tax Advocate [OPUC] One CC to SRI GADI PRAVEEN KU|VAR, (Deputv Soticitor General of tndia) High Court for the State of Telangana at Hyderabab. topUCl One CC to SRI DOA/'IlNlC FERNANDES, Sr.S.C FORCBtC.-tOpUCl Two CD Copies. BSK GJP 2 3 4. b. 7. 8. o 0

t t : i j j 1l HIGH COURT DATED:0210412024 ORDER WP.No.8433 of 2024 I\C S,FAIe 1 o o() 0{ ilAY ml ,rff I 1l + * DEsPATc DISPOSING OF THE WRIT PETITION WITHOUT COSTS ",rCop(J uv l

Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.