M/S. Smr Builders Private Limited vs. The Deputy Commissioner Of State Tax - Telangana High Court, 28 March 2024

Cause title — parties, addresses and appearances

\\ HIGH COURT FOR THE STATE OF TELANGANA AT HYOERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY EIGHT.H DAY OF MARCH TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE N,TUKARAMJI WRIT PETITION NO:8014 OF 2024 [ 3403 ] ...PETITIONER Between: tr//s. SI\,4R Builders Private Limited, Plot No 73,5h Floor, SMR House, Nagarjuna Hills, Punjagutta, Hyderabad, Telangana - 500 082 Represented by its lr.4anaging Direclor, Shri. Saireddy Ram Reddy, S7e; l4te Saireddy tvtalla Reddy , Aged 64 years, Rl/O. Plot No. 275 Yinay Nivas, Road No. 25, Jubilee Hills, Hyderabad-500033. AND 1 2 The Deputy Commissioner of State Tax, Punjagutta STU-3, Punjagutta Division, l\,4ayur Kushal Complex, Abids, Hyderabad - 500 001 . The Assistant Commissioner of State Tax, Srinagar, Punjagutta Division, Mayur Kushal Complex, Abids, Hyderabad - 500 001. 3. Commissioner of State Tax, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001 . 4 State of Telangana, Through Principal Secretary to Government Revenue Deparlnrent (Commercial Tax), Hyderabad, Telangana. 5 Union ot lndia, lvlinistry of Finance, Represent€d by its Secretary, North Block, New Delhi- 1 1 0001 . 6. Central Board of lndirect Taxes and Customs, GST Policy Wing, New Delhi Rep by rts Commtsstoner ...RESPONDENTS Petrtion under Article 226 of the Constitution of lndia praying that in the crrcumstances stated in the affidavit filed therewith, the High Court may be pleased to issuc (i) a writ, order, or direction more particularly one in the nature of a Wnt of [\,4anclarnus declaring impugned Order Ref. No.2D361223060855C dated 29112t2023 passed by the 1'' Respondent under the provisions of CGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural iustice apart from berng violative of Articles ta, 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 Hon'ble Court may deem fit and proper in the circumstances of the case. (ii)a writ, order, or drection more particularly one in ttie nature of a Writ of Mandamus dectaring that by the Notification No 0g/2023-C.T dated 31/03/2023 issued by Respondent No.5 through Respondent No.6 and corresponding GO lvls. No. 1 1B dated 25lOBl2O23 rssued by Respondent No. 4, which extended the time limit for passing the orders, are wtthout authority of law and ultra vires to the section 73(1 0) of the GST Act 2017 and Section 16g4 of CGST Act, 2017 and violative of articles 14, 19(1)(g) 2j and 265 of the Constitution of lndia and/or pass IA NO: oF 2024 Petition under Section 151 CPC praying that rn the circumslances stated in the affidavit filed in support of the petitron, the High Court may be pleased to stay operation of Order Ref. No. 2D361223O6O855C dated 29t1212O23 passed by the Respondent No. 1. Counsel for the Petitioner: SRI MD SHABAZ Counsel for the Respondent Nos.1 to 4: SPECIAL GOVT PLEADER FOR STATE TAX Counsel for the Respondent No.5: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.6: SRI DOMINIC FERNANDES, SC FOR CBIC

The Court made the following: ORDER

-f THE HONOURABLE SRI JUSTICE SUJOY PAUL A.ITD THE HONOT'RABLE SRI JUSTICE N. TUI(ARAMJI WRIT PETITIOIY Ho.8O14 of 2o24 ORDER (per Hon'ble SP,J) ' Heard Sri Md. Shabaz for tJ.e petitioner' Specia-l Government Pleader for State Tax appeared for respondents I to 4; Sri Dominic Fernandes, Senior Standing Counsel for CBIC appeared for respondent No.6; and Sri Gadi Praveen Kumar' Deputy Solicitor General of tndia appeared for respondent No's'

The singular question raised before us is that in the notice dated 15,I l.2O2l and order dated 29.12'2023 issued by l"t respondent, the said respondent has not put his signature nor there exists any digital signature. This runs contrary to the statuton rnandate engrained in Rule 26(3) of the Central Board of Service Tax Ru te 2O 1 7 lt'hich is analogous to the Telangana Goods and Scrviccs Tax, 20I7 3. 81' ptacing reliance on the judgment of SRI( EtrterPrises v' Assistant Commissioner (STlr; (iil Ramani Suchit Malushte v' UOI & Ors2; (iii) Railsys Engineers Pvt. Ltd. V. Addf' Commr of 1(2023) 1l centax 60 (A P) '(ZozZ) (s) rMt 1261 BombaY Hrgh courl

2 CGST (Appeals-Il)3., and another judgment passed in W.p.No.6671 of 2024, learned counsel for the petitioner submits that the singular point invorved is no more res integro. Since the order is not pregnant with the signature of the competent authority. the order cannot sustain judicial scrutiny. OthJr side did not dispute the factum of non-availability of signature on the notice and order.

It is also not in dispute that the singular point aforesaid is covered by tre recent order passed by this courr in w.p.No.6671 of 2024, d,ated 1 4.03.2024. 6. In this view of the matter, the notice dated I 5. I I .2O2I and order dated 29.12.2023 are ser aside. Liberty is rcserved to the Revenue to proceed against the petrtioner in accordance \a,ith law.

The writ petition is disposed of. No cosrs applications, if any pending, shall also srancl closed. 3 zozz 6sl GSTL 159 (Del) //// To, lnlcrlocutory b V.KAVITHA ASSISTANT REGISTB,AF \nry SEGTION OFFICER

The Deputy Commissioner of State Tax Puniagutta STU-3, Punjagutta Division, Mayur Kushal Complex, Abrds llyderabad - 500 001'

The Assistant Commissioner of State Tax, Srtnagar, PunjagLrtta Division, Mayur Kushal Complex, Abids Hyderabad - 500 001'

Commissioner of State Tax, Statc of Telanqana, C T' Conrplex' Nampally, Hyderabad- 500001. 4. The Principal Secretary to Government Revenue Department (Commercial Tax), State of Telangana, Hyderabad Telangana'

The Secretary, Union of lndial\,4inrstry of Finance, North Bk-rck, New Delhi- 1 10001 .

The Commissioner, Central Bo.rrd of lndirect Taxes and Customs. GST Policy Wing, New Delhi

One CC to Sri tv1D. Shabaz, Advocerte [OPUC]

One CC to Sri Dominic Fernarrcjes. SC for CBIC [OPUC]

One CC to Sri Gadi Pravr:cn l(unrar. De1;uty Solicitor General of lndia[OPUC] 1O.Two CCs to Special Govcrnment Ple:rder for State Tax Hrgh Court for the State of Telangana, at Hyck:ratrarl [O(JT] 1 'l . Two CD CoPies

HIGH COURT DATED:2810312024 1trs. S T.A)-1 A ..'- ( tr U ( $ 1 j:Li[2{ () ),,,1 I ORDER WP.No.8014 of 2024 DISPOSING OF THE WRIT PETITION WITHOUT COSTS.