Cause title — parties, addresses and appearances
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HIGH'COURT FOR THE STATE OF TELANGANA
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AT HYDERABAD
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FRIDAY, THE FIFTH DAY OF JANUARY
TWO THOUSAND AND TWENTY FOUR
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PRESENT
THE HO OURABLE SRI JUSTICE P.SAM KOSHY
AND
THE HONOURABLE SRI JUSTICE N.TUKARAMJI
WRIT PETITION NO: 317 OF 2024
Between:
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Nagesh Kyasa,
roprietor of G.K
Siddipet, State of Telangana, Rep. by i
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Stores, 7-1 1-4 and 115, Arab Galli,
ts Proprietor Mr.Nagesh Kyasa
...PETITIONER
AND
'1 . The Assistant
missioner, Circle-Vlll, Office of the Commissioner of
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Central Tax, Audit-ll Commissionerate, H.No.'1 -198/8-20,21 , Sanvi yamuna
Pride. Kritika Layout, Madhapur, Hitech City, Hyderabad - SOO 081 .
The Superintendent, Circle-Vlll, Group-Bl ,
'Offi6e of the Commissioner of
Qentral Tax, Audit L ll, Audilll Commissionerate, H.No.1-.t 98/8-20,21, Sanvi
!gm.u.na Pride, Kritika Layout, Madhapur, Hitech City, Hyderabad - 500 081.
The Union of India; Department of Revenue, A,,linistry of Finance, North Block,
New Delhi - 110 001
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"'RESPONDENTS
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Petition under Article 226 of the Constitution of lndia praying that in the
circumstances stated-iiri the affidavit filed therewith, the High Court may be
pleased to issue Writ:of Mandamus or any other appropriate Writ or Order or
direction declaring the'action of the 1st Respondent in issuing the Annexure-X -
Final Audit Report Nor.b78t2O22-23, dated 06.02.2023 for the tax period 2017-18
to 2021-22, alleging of irregular availment of ITC in excess of GSTR-2A (38 Vs.
2A), nonpayment of interest on account of difference in tax liabilities declared in
GSTR-1 and GSTR-3B,i nonpayment of interest on delayed payment of GST,
nonpayment of late fee'for delayed filing of GSTR I and nonpayment of GST
under RCM on supplies received from unregistered persons u/s.9(4), wrongly
stating that the Petitioner agreed but not paid, as arbitrary, contrary to law, against
the provisions of the CGST Act and SGST Act, 2017, without jurisdiction and the
same is in violation of Principles of Natural Justice and Rule of Law and issuing
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the Final Audit Report in,Annexure-X, instead of Form GST ADT-02 as prescribed
under section 1 01(5) of the GST Act 2017 , as not valid in the eye of law and set
aside the Annexure-X L Final Audit Report No.87812022-23, daled 0610212023 of
the 1 't Respondent as null and void.
lA NO: 1 OF 2024
Petition under
ion 151 CPC praying that in the circumstances stated in
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the affidavit filed in drlpjport of the petition, the High Court may be pleased to
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condone the delay of il SS aays in re-submitting the returned bundle by the
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Registry of the Hon'ble Court in W.P.(SR) No.18629 of 2023, as per the
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Endorsement, dated 03/66/2023, in the interest of justice and equity, otherwise the
Petitioner will be put toisbvere loss and hardship.
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lA NO: 2 OF 2024
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Petition under Seition 151 CPC praying that in the circumstances stated in
the affidavit filed in support of the petition, the High Court may be pleased to
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suspend the operation bf the Annexure-X - Final Audit Report No.B7 812022-23 '
dated OGtO2l2O23 isstr'e'd by the 1st Respondent for the tax period 20'17-18 to
2021-22 under the CdrilOs anO Service Tax Act 2017, pending disposal of the
above Writ petition i$lllljth"*i.u, the petitioner will be put to severe loss and
hardship.
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Counsel for the Petitiiirir6r: SRt SHAIK JEELANI BASHA
Counsel for the Respondent Nos.1 & 2: SRI DOMINIC FERNANDES, senior
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standing counsel for CBIC
Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, Dy.
SOLICITOR GENERAL OF INDIA
The Court made the following: ORDER tliHi ,* ti !i It ii
THE HON'BLE SRI JUSTICE P.SAM KOStfY AND THE HON'BLE SRI JUSTICE N.TUKARAMJI W.P. No. 317 of 2o24 ORDER: per ao n'ble Sri Justicc P.SAM KoSHy) I . Today, when the matter is taken up for hearing, it has been brought to the notice of this Court by the learned counsel for the petitioner himself that subsequently, on O7.I2.2O23 the order in original itself has been passed. 2 In view of the fact that the order in original having been passed, nothing further remains to be adjudicated in the present writ petition and the same is accordingly disposed of reserving the right of the petitioner to challenge the order in original in accordance with law.
3.Consequently, miscellaneous petitions pending, if any, shall stand closed. ABHA REDDY .P.PADMAN ASSISTANT STRAR To tifl t!il c3# *T oNo missioner, Circle-Vlll, Office of the Commissioner of udit-ll Commissronerate, H.No.1- gBlB-20,21, Sanvi Yamuna //// SECTI FFICER GrouP-Bl, Office of the Commlssioner of yd Fi 1 The Assistant Central Tax, A 1 Layout, endent, hapur, e-Vlll, Mad Hitech City, HYderabad - 500 081. Pride, Kritika
2.The SuPerint Circl Central Tax, Auditt- ll, Audit-ll Commlssionerate, H.No.1-198/B -20,21, Sanvi Yamuna Pride, Kritika LaYout, MadhaPur' Hitech CitY, H erabad - 500 0Bl f North Block'
3.The Union of lndial Department of Revenue, Ministry o nance, New Delhi - 110 001 4_ One CC to SRI SHAIK JEELANI BASHA' Advocate [OPUCI
5.One CC to SRI DOMINIC FERNANDES' senior standing counsel for CBIC oPUCI nr'Bilor PRAVEEN KuMAR' Dv' sollclroR GENERAL oF 6.one CC toS INDrA [oPUCl t 7 PSK. SB Two CD CoPie
HIGH COURT DATED:05/01 4 ri rI tit II it 2 II Ii I I I II i I 1 I i iIli ! ,1t ii lt z iir lr ti : lf.l i:t$l 02 il tl ORDER WP.No.317 of 024 DISPOSING OF THE WRIT PETITION WITHOUT COSTS. t\N' tcuxI ? $r * 1ELA,,I o) F o c ge\ >1 ;l ,i rl r! {, illl Ili!l Ifiili llfl] i[,1 'ir! i; ri ig : i.: ,! i ii,il ,i
