Cause title — parties, addresses and appearances
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
FRIDAY ,THE THIRTEENTH DAY OF AUGUST
TWO THOUSAND AND TWENTY ONE
PRESENT
WRIT PETITION NO: 17806 OF 2021
Between:
Gulam Rasool Khan, S/o. Sikander Khan Aged 57 years, Occ - Business Fl/o. H.
No.16-2-39/1/A, Akbar Bagh Malakpet, Hyderabad -500 036.
...PETITIONER
AND
1. Union of lndia, Rep. by its Secretary to Government, Department of Revenue,
Ministry of Finance,New Delhi.
2. The Principal Commissioner of Central Tax, (Anti - evasion wing) GST
Commissionerate, GST Bhawan, Basheerbagh, Hyderabad-500004.
3. The State of Telangana, Rep. by its Principal Secretary to Government,
Revenue(CT) Department, Secretariat, T.S. Hyderabad.
4. The Commissioner of State Tax, Telangana State, Nampally, Hyderabad.
5. The Deputy Commissioner, Central Goods and Service tax, Begum Bazar
Division, 3rti floor Akhira Shikhara plaza, Nampally-500001.
6. The Superintendent, Central Goods and Service tax Begum Bazar- ll
Range,Begum Bazar Division, 3rd floor Akhira Shikhara plaza, Nampally,
Hyderabad -500001.
...RESPONDENTS
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-l that availment of ITC
should be allowed notyuithsta nd ing that a taxpayer 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-1 that GSTR-
3B filing should happen irrespective of payment of tax on outward supplies.
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
su pra.
THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO
AND
THE HONOURABLE SRIJUSTICE T.VINOD KUMAR
IANO:1 OF 2021
Petition under Section 151 CPC praying that in the circtrmstances stated in
the affidavit filed in support of the petition, the High court may be pleased to grant
directions to the cGST department and commercial taxes department of Telangana
State not to initiate any coercive action on uS aS we were not given opportunity to
present our views and also due to the reasons discussed supra. pending disposal of
the Writ Petition,
Counsel for the Petitioner: SRI UMESH CHANDRA P V G
Counsel for Respondent No. 1: SRI NAMAVARAPU RAJESHWAR RAO
Counsel for Respondent Nos. 2 to 4: GP FOR COMMERCIAL TAXES
Counsel for Respondent Nos.4 & 5: SRI B.NARASIMHA SHARMA
SPECIAL SENIOR COUNSEL
The Court made the following: ORDER
HONOURABLE SRI JUSTICE M'S'RAMACHANDRA RAO AND HONOURABLE SRI JUSTICE T'VINOD KUMAR WP.No. 17806 oF 2O2L ORDER: (Per Si Justice M.S Ramachandra Rao) Counsel for the petitioner seeks permission of the Court to withdraw this Writ Petition'
2.Granting Permission sought for, this Writ Petition is dismissed as withdrawn' No order as to costs' 3.Consequently,miscellaneouspetitionspending'if AS //// .K.AMMAJI ASSISTANT REGISTRAR Q" SECTION OFFICER \ To l3ltS3[;;J#T*:,,lTffi :IG,!'::i[i:'F.ri'fIJSloouo.u,"ropuc]
3.One CC to Sri B Narasrmha Sirma' Special ieni?r' 4 Two CCs to GP tor. co""1J'i'i"i"t' ilgr' Court for the State of Telangana (our)
6.One SPare CoPY IMBC DDN any, shal1 stand closed'
HIGH COURT DATED:1310812021 ORDER WP.No.17806 of 2021 DISMISSING OF THE WRIT PETITION AS WITHDRAWN, WITHOUT COSTS 20 st?2021 * t 1 ( E S IAIA ) o r€ J rr C) 7- ?,(
