BharatTaxGST

M/S. Mancherial Cement Company Private Limited vs. The Deputy Commissioner

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WP/8272/2024HC TelanganaGSTCNR HBHC01016082202401 April 2024Bench: SUJOY PAUL,N.TUKARAMJI6 pages

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Cause title — parties, addresses and appearances
[ 3403 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE FIRST DAY OF APRIL TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRt JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 8272 OF 2024 Between: ltrl/s. Ivlancherial Cement Company Private Limited,6-3-6551214, Civil Supplies Bhavan Lane, Somajiguda, Hyderabad, Telangana- 500082 Represented by its tvlanaging Director, Shri Punnamanani Narotham Rao, S/o Shri Late P Prakash Rao, Aged 63 years, NO. 8-2-12018611 , Flat NO. 101 , Padmaja Residency, Road No.2, Banjara Hills, Hyderabad- 500034. ...pETtTtONER AND 1 . The Deputy Commissioner, (Enforcement) Commissioner of Commercial Taxes Department, HOD Division, C.T Complex, Nampally, Hyderabad-500 001 2. The Assistant Commissioner of State Tax, Jubliee Hills-ll, Punjagutta, Mayur Kushal Complex, Abids 3. Union of lndia, Ministry of Finance, Represented by its Secretary. North Block, New Delhi-1 10001 4. State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana 5. Central Board of lndirect Taxes and Customs, GST Policy Wing, New Delhi Rep by its commissioner ...RES'.NDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit fited therewith, the High Court may be pleased to issue (i) a writ, order, or direction more particularly one in the nature of a Writ of [\,4andamus declaring impugned Order vide Ref No. 2D361123O17352X dated 15/1112023 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 14, 19(1)(g) and 265 of the Constitution of lndia, and to consequently set aside the same and pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case and prayed for condoning the delay -f based on the merits of the case. (ii) 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 3110312023 issued by Respondent No. 3 through Respondent No. 5 and corresponding GO Ms. No. 118 dated 25lOBl2O23 issued by Respondent No.4 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 201 7 and Section 1684 of GST Act, 2017 and violative of articles 14, 19(1)(g) 21 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 the operation of Order vide Ref No. 2D361 123O17352X dated 15/1112023 passed by the Respondent No. '1. Counsel for the Counsel for the Counsel for the Counsel for the PetitioneT: SRI MD. SHABAZ FOR SRI M.NAGA DEEPAK Respondent Nos.1 TO 4: SPL. GP FOR CTD Respondent No.5: SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA Respondent No.6: SRI DOMINIC FERNANDES, senior standing counsel for CBIC

The Court made the following: ORDER

I E i I E i i ; THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI WSTICE N. TUKARAMJI WRIT PETITION No.8272 of 2o24 ORDER (per Hon'ble SP,J) Heard Sri Md. Shabaz, learned counsel for the petitioner. Special Government Pleader for State Tax appeared for respondent Nos.l to 4; Sri Dominic Fernandes, Senior Stalding Counsel lor CBIC appeared for respondent No.6; and Sri Gadi Praveen Kumar, Deputy Solicitor General of India appeared for respondent No.5. 2. The singular question raised before us is that in the notice dated 1O.O2.2O22 and order dated 15. 11.2023 issued by 1"t respondent and notice dated 12.02.2021 issued by 2oa respondent, the said respondents have not put ttreir signatures nor there exists any digital signature. This runs contrar5r to the statutory mandate engrained in Rule 26(3) of the Central Board of Service Ta-x Rule 2Ol7 whicl:. is analogous to the Telangana Goods and Services Tax,2OI7

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3.

By placing reliance Courts in SRK Enterprises Ramani Suchit Malushte on the judgments of various High v. Assistant Commissioner (ST)r, v. Union of Jndia2, Railsys Engineers Art. Ltd. v. Additional Commissioaer of CGST (Appeals-Ur3 arld another judgment of this Court tn M/". Silver Oak ViIIas LLP v. The Assistant Iearned counsel for the petitioner submits Commissioner+, that the srngular point involved is no more res integra Since the order is not Pregnant with the srgnature of the order cannot sustain judicial competent authority, the dispute the factum notice and order. scrutiny. Other side did not of non-avajlability of signature on the 4 It is also not in dispute that the aforesaid srngular Polnt is coverecl by the 4rh supra. recent order passed bv this Court cited In this view of the matter, notices dated 10.o2.2022, 5 12.O2.2O21 and rs reserved to rn accordance with law. 2023) 13 Centax GO (A.P) 2022) 19) fMt 7263-Bombay High Cou order dated 15.11.2023 are set the department to proceed against the aside. Libert-v petrtioner 2022 (5s) GSrL 159 (Del) rt W P No.6671 of 2024 decided on t4.O3.2024

3 6 The writ petition is disposed of. No costs. Interlocutory applications, if any pending, shall also stand closed. P.Ch. NAGABHUSHAMBh ASSISTANT REGISTRAR SECT OFFICER //// To 10 PSK. GJP

1.

The Deputy Commissioner, (Enforcement) Commissioner of Commercial Taxes Dep'artment, HOD Division, C-T Complex, Nampally, Hyderabad-500 001

2.

The Assistant Commissioner of State Tax, Jubliee Hills-ll, Punjagutta, Mayur Kushal Complex, Abids

3.

The Secretai, Union of lndia, Ministry of Finance, North Block, New Delhi- 1 10001 The Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, State of Telangana. The Coinmissioner, Central Board of lndirect Taxes and Customs, GST Policy Wing, New Delhi. One-CC to SRI M.NAGA DEEPAK, Advocate [OPUC] One CC to SRI DOMINIC FERNANDES, senior standing counsel for CBIC IOPUC] Two Ces to SPL. GP FOR COMIVERCIAL TAXES DEPT, High Court for the State of Telangana, at Hyderabad. [OUTI ONE CC tO SR-[ GADI PRAVEEN KUIVAR, DY. SOLICITOR GENERAL OF rND|A [OPUC] Two CD Copies \\tr 4 5 6 7 o o

I HIGH COURT DATED:01 10412024 ORDER WP.No.8272 of 2024 DISPOSING OF THE WRIT PETITION WITHOUT COSTS. .$A a') ,:) 3 0 l'lAY 2024 c.! t,/..1 :, 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.