M/S. Sita Rama Cool Drinks vs. State Of Telangana And 2 Others
Held
The Court noted the submission made by the learned counsel for the petitioner that a fresh order was passed by the respondents on 27.09.2023, dropping the proceedings initiated under Section 73/74 of the CGST Act, 2017, pursuant to a Circular dated 27.12.2022 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. Based on this submission, the Court concluded that the grievance of the petitioner stood redressed. Therefore, the Writ Petition was disposed of as infructuous. No costs were awarded. The Court did not explicitly address the petitioner's entitlement to ITC or the validity of the original order dated 17.03.2021, as the subsequent action by the revenue rendered these points moot. The operative direction was to dispose of the petition.
Facts
The petitioner, M/s. Sita Rama Cool Drinks, represented by its Proprietor, sought a writ of mandamus from the Telangana High Court. The petitioner requested to be permitted to avail legitimate Input Tax Credit (ITC) by rectifying their GSTR-1 form, amounting to Rs. 17,38,507, and to have an order dated March 17, 2021, passed by the Assistant Commissioner, Rajendra Nagar-I, Saroornagar Circle, Hyderabad, set aside. The petitioner also sought a stay on proceedings pursuant to an order dated March 12, 2021, passed by the same respondent. The third respondent, M/s. Hindustan Coca Cola Beverages Private Limited, did not appear.
Key Issues
1. Whether the petitioner is entitled to avail legitimate ITC by rectifying their GSTR-1 form to the tune of Rs. 17,38,507 and have the order dated 17.03.2021 passed by the Assistant Commissioner set aside as illegal, arbitrary, and violative of natural justice. Petitioner's Contention: The petitioner argued that they should be permitted to avail the legitimate ITC by rectifying their GSTR-1 form. They sought to set aside the order passed by the Assistant Commissioner, contending it was illegal, arbitrary, and violative of the principles of natural justice. Respondents' Contention: The learned Special Standing Counsel for Commercial Taxes, representing respondents 1 and 2, submitted that by virtue of a Circular dated 27.12.2022 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, the respondents had passed a fresh order on 27.09.2023, dropping the proceedings initiated under Section 73/74 of the CGST Act, 2017. Consequently, the grievance of the petitioner was deemed redressed.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
[ 3386 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD , (Special Original Jurisdiction) WEDNESDAY, THE ELEVENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NO: 7642 OF 2021 Between: M/s. Sita Rama Cool Drinks, 6-3-97iC-2 Shivrampally, Rajendra nagar, Ranga Reddy, Represented by its Proprietor, Mr. Sadala Amarnath Reddy. ...PETITIONER AND 1 State of Telangana, Represented by its Secretary, Revenue Department, Sth Floor, Burgula Rama Krishna Rao Bhavan, NH 44, Hill Fort, Adarsh Nagar, Hyderabad, Telangana 500063. 2. The Assistant Commissioner, Rajendra Nagar-|, Sroornagar Circle Hyderabad.
M/s. Hindustan Coca Cola Beverages Private Limited , 44-69, Moula Ali, Hyderabad. ...RESPONDENTS Petition under Article 226 ot the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, more so in the nature of a WRIT OF MANDAMUS directing the Respondents to permit the petitioner to avail the legitimate ITC by rectifying GSRT-1 Form ITC credit to a tune of Rs.17,38,5
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.