M/S.Value Vision Opticals Private Limited vs. The Asst Commissioner Of St

WP/17224/2025HC TelanganaGSTCNR HBHC01032742202516 July 2025Bench: SUJOY PAUL,RENUKA YARA5 pages

For Respondent: SRI SWAROOP OORILLA

AI SummaryRemanded

Facts

The petitioner filed a writ petition challenging an order dated 13.02.2025 passed by the 2nd Respondent (Deputy Commissioner of State Tax) for the tax period April 2020 to March 2021. The petitioner contended that this order was illegal, arbitrary, without jurisdiction, and time-barred. During the hearing, it was brought to the court's attention that the Department had previously passed an order dated 03.07.2024 under Section 74 of the Goods and Services Tax Act, 2017, against which a writ petition was already pending. The impugned order dated 13.02.2025 was passed under Section 73 of the Act without noticing the prior order.

Held

The Court held that the impugned order dated 13.02.2025, passed by the 2nd Respondent under Section 73 of the Goods and Services Tax Act, 2017, was to be set aside. This decision was based on a consensus reached between the parties. The consensus was that the Department had admittedly passed an order dated 03.07.2024 under Section 74 of the Act, and the impugned order dated 13.02.2025 was passed under Section 73 without noticing the existence of the prior order. The Court found this to be a valid reason to set aside the later order. The writ petition was disposed of accordingly, with no order as to costs.

Key Issues

1. Whether the order dated 13.02.2025, passed by the 2nd Respondent under Section 73 of the CGST/TGST Act, 2017, is illegal, arbitrary, without jurisdiction, and time-barred, particularly in light of a prior order dated 03.07.2024 passed under Section 74 of the Act for the same tax period. Petitioner's Argument: The petitioner argued that the impugned order was passed without acknowledging a previous order for the same period, rendering it illegal and void. They also contended that the order was passed without following due process and was time-barred. Respondents' Argument: The respondents, through the Special Government Pleader, agreed with the petitioner's contention that the impugned order was passed erroneously without noticing the prior order.

Sections Cited

Section 73, Section 74

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HrGH couRr t?+ I+B8[irEoF TELANGANA (Speciai -Original J urisdiction) WEDNESDAY,THE SIXTEENTH DAY OF JULY "'*-TWOiTIOUSAND AND TWENTY FIVE PRESENT WRtT PETITI ON NO: 17224 OF 2025 [ 34461 Circle, Punjagutta d. Wing, Government langana, NamPallY evenue, Secretariat THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURAELE ST\ii fuSTICE RENUKA YARA Between: AND '.:i'[{:nd"illYfl [:""iil#'f :t:]fli'-"8[i,Yft^::#i;'Yi'rr3i33: ...PETITIONER 1- The Assistant Commissioner of State Tax' Punjagutta -l ' o i,L i.lil' H io e ra o ad G offi SU,: #f ifl : t1#,i1";:?t 2- The DePutY Commlsqtol -' oi i"Jarisai,a, HYderabad 3. The Commissioner o' "St't" Tax' Government of Te ^ TXS"{?l#;r relansana, Represented bv its Secretary R building, HYderabad' ...RESPONDENTS Petitionunder.Article226oflheConstitutionoflndiaprayingthatinthe circumstances stated in 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 2nd Respondent in passing the impugned order dated 13.2.2025, for the tax period April 2o2o lo March 2021, as illegal, arbitrary, high handed, without authority of law and jurisdiction' contrary to the provisionsoftheCGST/TGSTAct20lT,violationofprinciple'sofnaturaljustice, hopelessly time barred and set aside the same as null and void IA NO:'t oF 2025 Petition under Section 151 cPC praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to suspend the operation of the impugned Order daled 13_2_2025, for the per/od Aprir 2020 to March 2021 ' pending disposar of the writ petition,.as otheru,vise, the Petitioner will be put to irreparable loss and hardship Counset for the petitioner:j-It:IHASKAR REDDy VEMtREDDy SENIOR COUNSEL REP SRI V. SiObriNNrH REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, The court made the following: o*o=*"'""'"1 Govt Pleader for state Tax '-;7' THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.17224 of 2o25 ORDER: (Per the Hon'ble the Acting Chief Justice Sujog Pout) Sri Bhaskar Reddy Vemireddy, learned Senior Counsel appearing for Sri V.Siddharth Reddy, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents. 2. With the consent, hnally heard. 3. During the course of hearing, learned counsel for the parties reached to a consensus. It is agreed that admittedly, the Department passed the order dated 03.07.2024 under Section 74 of the Goods and Services Tax Act, 2Ol7 (hereinafter referred to as 'the Act') against which the petitioner's' writ petition is already pending. However, without noticing the said order, the Department passed the impugned order dated 13.02.2025 under Section 73 of the Act. It is agreed that for the aforesaid reason, the order dated 13.02.2025 rrlav be set aside 4. In view of the consensus arrived at, the impugned order dated 13.02.2025 is set aside 2 5 Accordingly, the writ petition is disposed of. No order as to Misceilaneous petitions pending, if any, sha1l stand closed Sd/. M. OSMAN ALI BAIG ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER costs. To, 1. 2. 3. The Assistant commissioner of State Tax, punjagufta -r circre, punjagutta Division, Hydgrabad Government of ielanq;nal tiiE6rro"o. rne ueputy uommissioner of State Tax -lll, Enforcement wing, Government of Telangana, Hyderabad The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad. i.!]';i",:]qft HsB"i:ftX'[E:its_iit'd,1..#i8B,,i8i. Two CCs to SPECIAL G.VERNTMENT b.LE;\dEH.rbn sinre TAX, High Court-for the State of Tetangana, at HyoeraOiO TO-Uif ' Two CD Copies BM PVL 4 5 6 7 t I ry- HIGH COURT DATED:1610712025

6\ ( O3 SEP ]t WP.No.17224 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS j:: o =:5j )f \9 lr J)

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.