Cause title — parties, addresses and appearances
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
(SPecial Original Jurisdiction)
WEDNESDAY, THE SIXTEENTH DAY OF I\,IARCH
TWO THOUSAND AND TWENTY TWO
PRESENT
THE HONOURABLE SRI JUSTICE UJJAL BHUYAN
AND
THE HONOURABLE SRI JUSTICE A.VENKATESHWARA REDDY
WRIT PETITION NO: 4216 OF 2021
Between:
M/s. OLA Fleet Technologies Pvt Ltd, Sy. No.76,1st floor Above OBC Bank'
S;ilii-io*;;i, Arrnoo6y, Co-operaiive Housing. Societv.. u4rt'qy!
Hyderabad, Ranga Reddy, Telangana. (Represented by Ms snrgona
M'ehrotra Associate Director)
...PETITIONER
The Union of India, Through its Revenue Secretary, Department of Revenue'
Ministry of Finance, 128-A-fNodh Block, New Delhi'
The Central Board of lndirect Taxes and Customs, Through its Chairman'
North Block, New Delhi - 110 001
The Goods and Services Tax Council, Sth Floor, Tower ll, Jeevan Bharti
AuilOrng .Janpath Road, Connaught Place, New Delhi - 110 001
The State of Telangana, Through Principal Secretary.to Government,
Commeiiiat tax Ddpartment, T6langana Secretariat. Hyderabad, Telangana'
The Assistant commissioner (state Tax), Madhapur-l circle, Hyderabad Rural
Division, Telangana
Commissioner of State Taxes, Hyderabad lvladhapur, Hyderabad
,..RESPONDENTS
Petition under Article 226 o',f the constitution of lndia praying that in the
circumstances stated in the affidavit filed therewith, the High court may be
pleased to issue an appropriate writ. order or direction more particularly one in the
nature of a Writ of Mandamus.
(a) set aside the show cause Notice dated 23.01 .2021 issued by Sth Respondent
proposing to demand CGST of Rs. 93,1801 and SGST of Rs' 93,180/,
(b) directing the Respondents themselves, their officers and subordinates to
iransfer // "adjustment of the amount deposited by the Petitioner as Andhra
Pradesh IGST to Telangana CGST and Telangana SGST
AND
1.
2.
3.
4.
5.
6.
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
further proceedings in SCN dated 23.01 .202i issued for the period April 2020 to
June 2020 proposing demand of CGST of Rs. 93,180/- and SGST of Rs. 93,1BOt
issued by the 5th the Respondent, pending disposal of above writ petition and thus
render justice.
lA NO: 2 OF 2021
lA NO: 1 OF 2021
Between:
AND
1
The Assistant commissioner (State Tax), Madhapur-r circre, Hyderabad Rural
Division, Telangana
...PETITIONER/RESPONDENT NO. 5
Y4., 9Lt Fleet Technologies pvt. Ltd.,Sy. No.76,1st ftoor Above OBC Bank,
inshtr lowers, Arunodaya Co-Operative Housino Societv. lVladhaour
fyqe!?bag, Ranga^ Redciy, Tetanlana. lRepreseiteO
-UV -'tvtr.' S"liir.'rj
Mehrotra Associate Director)
....RESPONDENTSA/VRIT PETITIoNERS
2. The Union of India, Through its Revenue Secretary, Department of Revenue,
lVinistry of Finance, 128-AfNorth Block, New Delhi.
3. The Central Board of lndirect Taxes and Customs, Through its Chairman,
North Block, New Delhi - 110 001
4. The Goods and Services Tax Council, sth Floor, Tower ll, Jeevan Bharti
Building Janpath Road, Connaught place, New Delhi - i 10 001
5. The State of Telangana, Through principal Secretary to Government,
- Commercial tax Department, Telangana Secretariat. Hyderabad, Telangana.
6. Commissioner of State Taxes, Hyderabad Madhapur, Hyderabad
...RESPONDENTS/RESPONDENTS
Petition under section 15i cpc praying that in the circumstances stated in
the affidavit filed in support of the petition, the High court may be pleased to
vacate the interim order dated 2310212021 in l.A No 1 of 2021 in\Np No 421 6 of
2021 .
/
Counsel for the Petitioner: SRl. NARENDER DAVE
Counsel for the Respondent Nos. 1 to 3: SRl. B. MUKHERJEE, ASST.
SOLICITOR GENERAL
Counsel for the Respondent Nos. 2 & 3: SRt. B. NARASTMHA SARMA
Counsel forthe Respondent Nos.4 to 6: K. RAJI REDDY, SC FOR CT
The Court made the following: ORDER I
V HON'BLE SRI JUSTICE A. VENKATESHIUSARA REDDY HON'BLE SRI JUSTICE UJJAL BHUYAN ANf) f 2 w Ordefi lP,,I l''ihh S n Ittrttt ILjlalllhttort) Ffuard Mr. Narender Dave' Iearned counsei for the Petidone$ Mr. B. Mukheriee, Ieamed counsel rePresenting learned fusistant Solicitor General of India for respondenu No'1 to 3; and NIr' K'Raii Reddy, learned Special Standing Counsel for the Commercial Tax Depanment appearing for respondents No'4 to 6'
2.By filing this petition under Article 226 of the Constitution of India, Petitioner seeks quashing of showcause notice darcd 23'01'.2021, issued by respondent No'5 and funher seels a direction to the resPondents for adiustment of the Integrated Goods and Services Tax (IGST) paid by the petitioner towar& Gntral Goods and Services Ta-x (CGST) and State Goods and Services Tax (SGST) in the State of Telangana'
3.Learned counsei for both the panies concede that sub)ect mamer of this writ petition is covered byV'P'No'4210 of 2021' which has been disposed of today by a separate order' ) )
1 4 Following the same, this .Writ Petition is disposed of with the direction that the reasons and directions contained ln order dated 1.6.03.2022 n W.P.No.4210 of ZOZ| shall form part of this order as well.
5.Registry to enclose a copy of order dated M.A3.2022 1n W.P.No.4210 of 2a21to this order.
6.Related interlocutory applications, pending if any, stand disposed of.
7.No costs. \ .M.MANJULA ASSISTANT REGISTRAR ,// SECTION O CER To,
1.The Union of lndia, Through its Revenue Secretary, Department of Revenue, Ministry of Finance, 128-AfNorth Block, New Delhi.
2.The Central Board of lndirect Taxes and Customs, Through its Chairman, North Block, New Delhi - 110 001
3.The Goods and Services Tax Council, Sth Floor, Tower Il, Jeevan Bharti Building Janpath Road, Connaught Place, New Delhi - 110 001
4.The Principal Secretary to Government, Commercial tax Department, State of Telangana, Telangana Secretariat. Hyderabad, Telangana.
5.The Assistant Commissioner (State Tax), It/adhapur-l Circle, Hyderabad Rural Division, Telangana
6.Commissioner of State Taxes, Hyderabad l\,4adhapur, Hyderabad
7.One CC to Sri. Narender Dave, Advocate [OPUC] B. One CC to Sri. B. Mukherjee, Asst. Solicitor General IOPUC]
9.One CC to Sri.K. Raji Reddy, SC for CT [OPUC] i? ll3 33",t""3';;, - aru",)s (opc,c ) p[,4 i2 . otu- C. C,+. 91]. B N oe,c'b",*,1"' saLw'o' / F(^vqs- \,.J Z-
v \ HIGH COURT DATED:1610312022 ORDER WP.No.4216 of 2021 Disposing of the WP Without costs. o, ol a 5 {HE 1 ( 2
