Gulam Rasool Khan vs. Union Of INDIA - Telangana High Court, 29 November 2021

Cause title — parties, addresses and appearances

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) IVONDAY, THE TWENTY NINTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY ONE PRESENT THE HON'BLE SRIJUSTICE UJJAL BHUYAN AND THE HON'BLE Dr. JUSTICE CHILLAKUR SUMALATHA wRtT PET|T|ON NO.27514 0F 2021 Between: Gulam Rasool Khan, S/o.Sikander Khan Aged 57 years, Occ. Business Rl/o.H.No.'16-2-39/1/A, Akbar Bagh Malakpet, Hyderabad - 500 036. ...PETITIONER AND I a 4 tt Union of lndia, Rep. by its Secretary to Government, Department of Revenue, Ministry of Finance, New Delhi. The Principal Commissioner of central tax, (Anti-evasion wing) GST Commissionerate, GST Bhawan, Basheerbagh, Hyderabad-500004. The State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT) Department, Secretariat, T.S. Hyderabad. The Commissioner of State tax, Telangana State, Nampally, Hyderabad. The Deputy Commissioner, Central Goods and Service tax, Begum Bazar Division, 3rd floor Akhira Shikhara plaza, Nampally-500001 . The Superintendent, Central Goods and Service tax Begum Bazar-ll Range, Begum Bazar Division, 3rd floor Akhira Shikhara plaza, Nampally, Hyderabad - sooool ...RESP.NDENTS Petition under Article 226 of 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 Writ of Mandamus, 1. appropriate directions may be issued to Respondent No. 1 that availment of ITC should be allowed not withstanding that a tax payer may not be able to pay tax on outward supplies, availment of ITC should not be linked to payment of tax on outward supplies. Appropriate directions may be issued to Respondent No.1 that GSTR-3B filing should happen irrespective of payment of tax on outward supplies as mandated by Order No.01/GST/2021 in C.No. Vll15l23lcsf dated 24.06.2021 issued by Respondent No.5, 2. appropriate directions may be issued to all respondents to not demand for payment of ITC for availing it after the due date of furnishing of the return for the month of September following the end of the financial year and no interest should be demanded and no penalty should be imposed on us for the reasons discussed supra. lA NO: 1 OF 2021 Petition under ! ection 151 CPC praying that in the circumstances stated in the affidavit filed in su )port of the petition, the High Court may oe grleased to grant directions to the Respc ldents to not to initiate any coercive steps pertaining to Order No. 01/GST/2021 in C. {o.V/15/23IGST dated 24.06.2021 issued by Respondent No. 5 as an interim order p',nding disposal of the Writ Petition. Counsel for the Petitio rer: SRI UMESH CHANDRA P. V. G. Counsel for the Respo rdent No.1: SRI NAMAVARAPU RAJESHWAR RAO, ASSISTANT SOLICITOR GENERAL Counsel for the Respo ldent Nos.2 & 4 to 6: SRI B. NARASIMHA SARMA, STANOING COUNSEL Counsel for the Respo rdent No.3: GP FOR COMMERCIAL TAXES

The Court made the fol owing: ORDER

THE HON'BLE SRI JUSTIC E UJJAL BHUYAN AND THE HON'BLE DR. JUSTICE CHILLAKUR S 2 Petitioner has challenged legality and validity of the order in original dated 24 -6.202 1 passed by the Deputy Commissioner' Begum Bazar GST Division, Hyderabacl, i e' respondent No 5' 3ThesaidorderhasbeenpassedunderSectionT3(1)ofthe Central Goods and Services Tax Act, 20 17 (CGST Act) r/w corresponding provision of Section 73 (1) of the Telangana Goods and Services Tax Act, 20 17' It may be mentioned that the aforesaid order was passed in respect of M/ s' Nusrath Metal Industries. As per the aforesaid order, respondent No'5 has confirmed an amount of Rs.25,89,727-OO as CGST along with corresponding amount as SGST besides further confirming payment ol Rs.8,33,924-00 as being irregularly avaiied of input tax credit. 5 Be that as it may, we find that against the order in original' the assessee has a right to prefer an appeal under Section 107 of the CGST Act. Basic ground of challenge to the impugned order in original is that the assessee is being compelled to pay for output W.P.No.275L4 OF 2O21 ORDER: 1fa Ho.t'bte Sri Justice Uijal Bhuyan) Heard learned counsel for the parties' 4 The writ petition has been filed by one Gulam Rasool Khan' Who is Gulam Rasool Khan and how he is related to the assessee M / s. Nusrath Metal Industries has not been indicated either in the cause title or in the supporting affidavit' 4/

supply withc ut any legal basis. It is because of such payment that assessee cou d not make the requisite payment undcr.the CGST as well as SGS'I 6 On du, consideration, we are ol the vicu, that the assessee can agitate t ll such grounds before the appellate ..ruthority. No case is made out for entertaining the writ petition challenging the order in origi ral when there is alternative remedy provided under the statute. 7 Writ pe ition is accordingly dismissed. No ordr:r as to costs. Miscellaneous petitions, if any, pending in this writ petition shall also stand dis nissed- To, ,II T.JAYASREE ASStSTANISEGtSTRAR glPr SECTION OFFICER

One CC to Sri Un esh Chandra.p..V. G., Advocate [OPUC] 2 one cc to Sri Na ravarapu na;esnwai ha6,'lirirtini sori.ito-r Generar (opuc)

One CC to Sri s. uarasimtia Sf ,*;,'Si;fffi'dounset (opUC) t ly&,tfr:i:,GP r< r comme,.i;i f;i;, ildric"ou,r ioi ih" 5;i" or reransana ar

Two CD Coo-ies

One Spare bopy. MP ^ "*{

HIGH COURT DATED:2911111'021 ORDER WP.No.27514 ct 2021 DISMISSING T}IE WRIT PETITION WITHOUT COS TS g': s1".i r f c J". ,<\ o' .( g 1?J ,..i.. rll ?32 (.t' I ,.4