M/S. Munna INDIA Erectors vs. The Assistant Commissioner (St)

WP/1370/2025HC TelanganaGSTCNR HBHC01002504202520 February 2025Bench: SUJOY PAUL,RENUKA YARA4 pages

AI SummaryDismissed

Facts

The petitioner, M/s Munna India Erectors, represented by its proprietor, filed a writ petition before the Telangana High Court challenging an order passed by the Assistant Commissioner (ST) under Section 73 of the Goods and Services Tax Act, 2017. The order, dated 29.08.2024, was issued for the tax period 2019-20 and was uploaded on the GST web portal. The petitioner sought to declare the order as arbitrary, bad in law, barred by limitation, without jurisdiction, vague, and contrary to principles of natural justice and constitutional provisions. An interim application was also filed seeking a stay on recovery proceedings pursuant to the impugned order.

Held

The Court noted that the learned counsel for the petitioner, after arguing for some time, sought permission to withdraw the writ petition with the liberty to file an appeal. The Court allowed this prayer. Consequently, the writ petition was dismissed as withdrawn. The Court granted the petitioner liberty to file an appeal within 15 days from the date of the order. It further directed that if an appeal is preferred within this period, the appellate authority shall consider and decide it in accordance with law and shall not dismiss the appeal on the ground of delay. No costs were awarded. Any pending interlocutory applications were also closed.

Key Issues

1. Whether the order passed by the Assistant Commissioner (ST) under Section 73 of the Goods and Services Tax Act, 2017, for the tax period 2019-20, is barred by limitation, arbitrary, without jurisdiction, vague, and violative of principles of natural justice and Articles 14 and 265 of the Constitution of India. The petitioner argued that the order was arbitrary, bad in law, barred by limitation, without jurisdiction, vague, and contrary to the principles of natural justice and Articles 14 and 265 of the Constitution of India. The respondents, represented by the Special Government Pleader for State Tax, did not present arguments as the petitioner sought withdrawal.

Sections Cited

Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

\ HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Speciat Originat Jurisdiction) THURSDAY, THE TWENTIETH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE t34461 ...PETITIONER PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITIO N NO:1370 oF 2025 Between: lVr/s Munna rndia Erectors, Rep. gy its proprietor, Rakesh prasad Guota. ti- 086/48p, Veeraswamy_^ Nasai, i6R -.,e"ii;;id orino.-irrri,,ii, irlfiJi".r_ lValkajgiri District, TS _ SOO O5S. AND 1. 2 The Assrstant Commissioner (ST), Balanagar Crrcle, Hyderabad Rural Division, Hyderabad, Telangana. The Commissioner of State Taxes, State of Telangana, Commercial Taxes !;;not", M J. Road. opposite cahor,i sni";Ir.rZi"i;rrr, nyoeraoaji s"do State of Telanqana. Reoresented by its principal Secretary to Government, Revenue (CT--l) Deparrmenr SeJr6taiiat, i;5;;r-b*i. ' 3 ..RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ of Nrrandamus or any other appropriate writ, order or Direction declaring that the order u/s 73 of the Goods and services rax Acr,2o1r, summary of the order in Form GST DRC-07, and Attachment to Form GST DRC- 07, all dated 29ro,r2o24, and passed by the 1st Respondent, vide Reference No.- 2D360844134032o, under the provisions of the Terangana Goods and services Tax Act, 2017 and centrar Goods and Services Tax Act, 2o1r , for the tax period 2019 - 20, as uploaded in the GST web portal, as arbitrary, bad and non-est in law, barred by rimitation, without jurisdiction, vague and without any varid reasons ------------ r.r1- *' +- *'- -7 and contrary to the F rinciples of natural justice and also contrary tc Articles 14 and 265 of the Constituti,rn of lndia IA NO: 1 OF 2025 Petition under section 151 CPC praying that in the circums"ances stated in the affidavit filed in :; -rpport of the petition, the High court may be pleased to stay all further proceedirtr;s. including any recovery' pursuant to ord( r u/s 73 of the Goods and Services Tax Act, 201 7, Summary of the order in Forr n GST DRC-07, and Attachment to l:crm GST DRC-07, all dated 2910812024, anrl passed by the 1st Respondent, vicr: Reference No.- 2D3608244134032O, under the provisions of the Telangana (i,tods and services Tax Act, 2017 and cer tral Goods and Services Tax Act, ')_t)17, for the tax period 2o1g - 20, pending disposal of the apove Writ Petition. Counsel for the Pelitioner: SRI A.V.A. SIVA KARTIKEYA Counsel for the Re:;pondents: SRI T. CHAITANYA KIRAN, REPFIESENTING SRI SWAROoP OORILLA SPECIAL GOVT PLEADER FOR STATE TAX

The Court made the following: ORDER

THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. .IUSTICE RENUKA YARA WRIT PETITION No.137O of 2o25 ORDER: (Per the Hon'ble the Acting Chief Justice Sujog Paul) Sri A.V.A.Siva Kartikeya, learned counsel for the petitioner and Sri T.Chaitanya Kiran, learned counsel representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respond.ents.

Learned counsel for [he petitioner, after arguing for some time, seeks withdrawal of this petition with the liberty to file an appeal.

Prayer is ailowcd.

Accordingly, this Writ Petition is dismissed as withdrawn, with the Iiberty prayed for- Il the appeal is preferred u,ithin (15) days from loday, the appellate authority shall consider and decide it in accordancc r,r,ith lau, and it shall r-rot dismiss Lhe appeal on the ground of delay- No costs. Interlocutory applications, if any pending, shall also stand closed. ASS K, AMMAJI TANT REGISTRAR //// 1 2 SECTION OFFIGER uCJ to, t'" State of To, J TJ GJP ff : 33 13 fl" t X;?,,? ila f,1h3K;,ti:Til"''t'" i"tin.qrna, at HYderabad[OUT] Two CD CoPies w Co

HIGH COURT DATED:201021,2025 ORDER WP.No.1370 of 2025 DISMISSING THE WRIT PETITION AS WITHI)RAWN WITHOUT COSTS G .oPlo X{, 1EL4 b 4J o .\ \* qO \ !. \i I i i i I : I I ! I I ! l I i I I I

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.