Cause title — parties, addresses and appearances
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
WEDNESDAY, THE NINTH DAY OF APRIL
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE THE ACTTNG CHIEF JUSTICE SUJOY PAUL
AND
.-THE HONOURABLE SMT JUSTICE RENUKA YARA
WRIT PET]TION NO: 19702 OF 2024
[ 3446 ]
S. N.
New
Between:
Nemarugommula Swarna
Swarna Electricals and
Shayampet, Hanamkonda
, W/o: Suresh, Age 58 years, proprietor of M/
Contractors, 22-6-25011 , Hunier Road,
AND
...PET|TIONER
1. Assistant Commissioner (ST), Warangal_Urban 1, Warangal, Telangana.
2. state of relangana, Rep, by qts chief secretary and speciar chief Secretary
to covemment (FAC), State Tax Department, Seiretiliii ny,i"iiOri.'"*'
3. U_nion of lndia, Rep. by its Secretary, Ministry of Finance, Government of
tnota, Jro Ftoor, Jeevan Deep Building, Sansad Marg, New Delhi_l .10 001 .
4. cenkal Board of rndirect raxes and cusloms, GST poricy wing, Government
of lndia. Ministry of Finance, New Derhi, nep.'oy its coriri..ioii"i(c6ii. "
...RESPONDENTS
Petition under Article 226 of the constitution of India praying that in the
circumstances stated in the affidavit fired therewith, the High court may be
pleased to issue a writ of Mandamus or any other appropriate writ or order or
direction (a) declare Notification No. 09i2023-central rax dated 311312023 and
Notification No.56/2023-central rax dated 2gt12t2023 issued by the 4rh
Respondent under section 168-A of the central Goods and services Tax Act,
20'17 and G.o.Ms.No.118 dated 2s.o8.2023 and G.o.Ms.No.170 dated
3011212023 issued by the 2nd Respondent under section 16g-4 of the Telangana
Goods and services Tax Act, 20'r7 extending the rimitation for concruding the
adjudication of show cause notice issued under section 73 for the tax period
lir-, b ;.+:. -r-:.- rs:-
,./2o1a-fitll3ot4l2o24aSu|tra-ViresSection168-AoftheCentralGoodsand
ServicesTaxAct,20..landaSultra-ViresSectionl6S-AoftheTeli'lnganaGoods
andServicesTaxAct20lTalsomanifestlyarbitraryandviolativ>Articlel4of
theConstitution,(brset-asideimpugnedOrder23tO4t2024:rrlongwithits
attachment dated 15104/2 024 and proceedings in Form GST DRO-07 vide Ref
No. 2D360424047266D dated 23104t2o24 issued by the 1St Respondent for the
taxperiod2olS-lga,rdasillegal,arbitrary,beyondtime'inViolati(nofprinciples
of natural justice for rrot providing an opportunity for personal hr:aring, and (c)
consequently,declar:thatthePetitionerisentitledtoclaiminputtaxcreditina
sum of Rs.19,81 ,484/- claimed in Form GSTR-3B filed for tre tax period
Ivlarch,2019 though il was filed on O911212019'
IA NO:1 OF 2024
p
Petition under :section 151 CPC praying that in the circun stances stated
in the affidavit filed in support of the petition, the High Court ma) be pleased to
grant stay of all furtl err proceedings pursuant to the impugned Or jer 2310412024
alongwithitsattachrnentdaledl5t4l2O24andproceedingsinFtrrmGSTDRC-
07 vide Ref.No.Zt)360 424O47266D dated 23t4t2O24 issueC by the 1St
Respondentforthetaxperiod20l8-lgpendingdisposalofthe''VritPetitionas
otherwise the Petitioner will be put to severe loss and hardship
Counsel for the Petitioner: SRI SIDDARTH GILDA, REPRESENTII{G
SRI S. VIJAY ADITHYA
Counsel for the Respondent Nos.1 and 2: SRI T' CHAITANYA KlllAN'
NEPNESETTIUG SFi SWAROOP OORILLA SPECIAL GOVT PLE/\DER FOR
STATE TAX
Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR'
DEPUTY SOLICITOR GENER/\L OF INDIA
Gounsel for the Respondent No.4: SRI M.P.KASHYAP
The Court made the following: ORDER
THE IION'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT JUSTICE RENUKA YARA WRIT PETITION No.l97O2 of 2O24 ORDER: (Per the Hon'ble the Acting Cttief Justice Sujog paul) Sri Siddarth Gilda, learned counsel , representing Sri Vijay Adithya, learned counsel for the petitioner, seeks to withdraw this petition with the liberty to the petitioner to hle p afresh, if occasion arises
2.Sri T.Chaitanya Kiran, learned counsel representing Sri Swaroop Oorilla, learned Special Government pleader for State Tax, for respondent Nos.1 and 2, has no objection.
3.Accordingly, the Writ Petition is dismissed as withdrawn with the liberty prayed for. No order as to costs. _ _Y':$l:::ogg !9!!!ions pen{lng, rj q15:!q1! q!q$ sr.".q4 .V.KAVITHA DE UTY REGISTRAR //// ECTION OFFICER To, 'l . One CC to Sri S. Viiav Adithva. Advocate IOPUCI
2.Two CC to The Spe;iit Ce frjr State Tax, H'igh Coirrt - Telangana, at Hyderabad[OUTJ
3.One CC to SRl. M.P.Kashyap Advocate tOpUCl
4.One CC to Sri Gadi Praveen Kumar, Defuty Soiicitor
5.Two CD Copies for the State of General of lndia TJ LS
HIGH COURT DATED:0910412025 ORDER oF 1E(4ry (P .$ G\ irltli .) r) ' ilJ ri *+ 5s c .)^ \ q ott{ * o WP.No.1970?. of 2024 DISMISSING THE WRIT PETITION AS WITI{DRAWN WITHOUT COSTS Tc I t I l i l I I i I :t: i i I t I I I I I I t_?
