M/S. Ramaligeshwara Cotton Industries vs. The Assistant Commissioner Of Central Tax

WP/10322/2024HC TelanganaGSTCNR HBHC01020060202402 January 2025Bench: SUJOY PAUL,G.RADHA RANI7 pages

For Petitioner: SRI KARTHIK RAMANA PUTTAMREDDYFor Respondent: SRI T.CHAITANYA KIRAN, REP', SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

AI SummaryAllowed

Facts

These are review applications filed by various petitioners, including M/s Gana Enterprises, M/s Sai Srinivasa Ginning Mill, M/s Ramalingeshwara Cotton Industries, and M/s Omshanthi Trading Company. The petitioners are seeking a review of the order dated January 2, 2025, passed by the Division Bench-II of the High Court in several writ petitions. The original writ petitions dealt with the constitutionality of extension notifications under the Goods and Services Tax Act, 2017. However, the petitioners in these review applications contend that a different point, specifically concerning the reverse charge mechanism, was also involved in their cases and was not adequately addressed in the previous order. They argue that their matters should be heard analogously with other connected matters.

Held

The High Court, in its common order, allowed all the review applications. The Court noted that the parties, through their learned counsel, fairly submitted that the matters were decided along with a batch of over 350 matters in WP.No.1154 of 2024 and connected matters. The Court acknowledged that while the previous common order dated January 2, 2025, primarily examined the constitutionality of two extension notifications under the Goods and Services Tax Act, 2017, a different point concerning the reverse charge mechanism was also involved in the present cases. In view of the consensus arrived at between the parties, the Court allowed the review applications and restored the writ petitions to their original number. The matters were then directed to be listed with WP.No.13734 of 2023 and batch for further hearing.

Key Issues

1. Whether the review petitions should be allowed to restore the writ petitions for hearing, considering the involvement of the reverse charge mechanism in addition to the constitutionality of extension notifications under the GST Act, 2017? Petitioner's Argument: The petitioners argue that the previous order dated January 2, 2025, while addressing the constitutionality of extension notifications, did not sufficiently consider the issue of the reverse charge mechanism, which is a distinct and important aspect of their cases. They contend that their writ petitions should be restored to the file for an analogous hearing with other connected matters that might address this specific issue. They rely on the principle that all relevant issues should be considered for a just and comprehensive decision. Revenue/State's Argument: The respondents, representing the State Tax and the Central Board of Indirect Taxes and Customs (CBIC), have not recorded any specific arguments against the review petitions in the provided text. However, they are parties to the review applications and were represented by counsel during the hearing.

Sections Cited

Goods and Services Tax Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3430 ] HIGH COURT FOR THE STATE OF TELAN.GANA AT HYDERABAD (SPecial Original Jurisdiction) FRIDAY, THE ELEVENTH DAY OF. APRIL TWO THOUSAND AND TWENTY FIVE THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G'RADHA RANI PRESENT REV. t.A.No. 1of2025inW.P.No.5617 0F 2024 REV.I.A.No.2 of 2025inW.P.No.8022oF 2024 REV.I .A.No.3of2025inW.P.No. 10322 oF 2024 and REV.l.A.No.1 ot 2025inW.P.No.1 0565 0F 2024 .A.No. 1of2025 in W.P.No .5617 oF 2024 REV.I Between: tr,4/s Gana District AND 1 2 #ffT:ffi itfi,'|::'g',SIJ8,t35d,B,y1:??#'l'11"33'5"?iLTii J ' Afl :ll):r',,33[3]::i'da?h- (CT), Audit-ll Commissionerate' Madhapur' (CT), Secunderabad Commissionerate' GST ...PETITIONER ir:%?'j}tiii,[",!Cul}-uono'ttl (23)' circre-rr' Audit-rr commissionerate' Assistant Commissioner (CT)' Audit-ll Commissionerate' Madhapur' Hyderabad-500 081' Additional Commissioner Hyderabad-500 081 5. Deputy Commissioner (CT)' Jangaon' Warangal' Telangana' 6. State of Telangana,-rep by its Principal Secretary to Government' Revenue " iil: r r ib.i rrttrient,'seiretiriat' Hvderabad' 7. Chief Secretary and Special Chief Secretary to Government (FAC)' State Tax ' il'#,ift"t, S6cretaribt, HYderabad' ' Y#"11""J,:1g3il?h3xr"r3,?,il,"Jl3;"",H",1l#dll,3ilR1ii'Yi$aof Finance' 9. Central Board of lndirect Taxes and Customs' GST Policv Winq' Government of lndia. Ministry or nnuiJitBi'ftili rt;p' bv its Commissioner (GST)' da;: :t ' ...RESPONDENTS Petition under section 114 read with order 47 rule 1 & 2 CPC praying that in the circumstance,:; stated in the grounds filed in supporl of 'the petition' the High court may be pleased to review the order dated 02.01 .2021: in writ Petition No.561 7 of 2024, ca ssed by the Hon'ble Division Bench-ll' Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent No.1 to 7: SRI T.CHAITANYA KIRAN, REP' SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX Counsel for the Respondent No.8: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERIAL OF INDIA Gounsel for the Respondent No.9: Ms. PRAVATLIKMEP' SRI DOMINIC FERNANDES, Sr. SC FOR CBIC REV. l.A.No.2 of 2025 in W.P.No.8022 OF 2024 Between: Ir4/s. Sai Srinrvasa Ginning lVill, Rep Reddy, Opp \/ellama TemPle, SY. Warangal District. .by No. its Managing Paftn<:r, l\/r. Sreenivas 197, Jangaon, Telangana- 506167, ...PETITIONER AND 1 2 Deputy Cornmissioner of Central Tax, also-acting qs tloint Ccmmissloner (lN- Sltu)'Waranqal Division, H. No. 2- 7- 391, Sri Sai Nivas, Venkateshwara Temple, Excise Colony, Hanamkonda- 506 001 . Assistant Conimissioner, Circle- ll, Office of Commissione' of Central Tax, Hvderabad l\udit- ll Commissionerate, H. No. 1- 98120,21 Sanvi Yamuna Piide, l\4adhar,ur. Hitech City, Hyderabad. Assistant Co'rmissioner (State Tax), Warangal Urban-ll Circle, Warangal. State of Te angana, Rep by its Chief Secretary and Special ()hief Secretary to Government (-AC), State Tax Department, Secretariat, Hyde,rabad. Union of lndia, Rep. by its Secretary, tvlinistry of Financc, Government of lndia, 3rd Floor, Jeevan Deep Building, Sansad [\/arg, New Delhi- '1 10 001. Central Board of lndirect Taxes and Customs, GST Policy M/ing, Government of lndia, IIinistry of Finance, New Delhi, rep. by its Commissioner (GST). J 4 6 ..,RESPONDENTS Petition under Section 114 read with order 47 rule 1 & 2 (:)PC praying that in the circumstances stated in the grounds filed in support of the petition, the High Court may be pleased to review the order dated 02 01 '2025 in Writ Petition No.8022 oI 2024,passed by the Hon'ble Division Bench-ll' Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent No'1 to 4: SRI T ^CL|ITINYA KIRAN' REP' ";*'''"air;Rbo'p 6onrr-r-e, sPL' GP FoR srArE rAx Counsel for the Respondent No'5: SRI GADI PRAVEEN KUMAR' irr( rrv'v' -oipurv soLlclroR GENERIAL oF INDIA Counsel forthe Respondent No'6: Ms' PRAVALLIKA- REP' '""'"'''s'Rt'DoMlNlc FEiNANDES' sr' sc FoR cBlc o.3 of 2025inW. P.No.1 0322 F 2024 o REV.l.A.N Between: ttrl/s. Ramaligeshwara Cotton lndustries' 9y:' Y 'diotioii, tdr, ns,.ni- 5o6224 Represented bv i,1l:3y,Y["Ht".,fu :3t";,[:lli13,,\1ifl'"T'1'"n 3'1 5, B, tvlustYal, lvlanaqing Partn ed 48 Years, Rl/o ' Cherial, er, Shri lvladdur ...PETITIONER o*?,0"-*rp':*.PjJlE'Bi"",',*"j",TXitt?,l-#^"+',5:lGA?{fi iisff;Jt'i"3:l 3:.t ?S,T$::3[3i?''t'".i' o,;boiJnpartv' s ecu nderbbad- 500 0 1 1 'liE,5Ji"ilfl"X"?:iHTs,i;'J#?ii:alJ'H'g?3il"'J'f "-'g?ffi f ?3s"dsl"' 3. union of rndia, t\/inistry of Finance, Represented by its Secretary, North Brock' New Delhi-110001 4. Central Board of lndirect Taxes and Customs' GST Policy Wing' New Delhi rep by its commisstoner 5. state of rerangana. Rep. by its principar .secretary (Revenue) Department' - iljri,g;"i, Se6retariat duildings' Hvderabao ...RESPONDENTS Petition under order 47 rule 1 of CPC praying that in the circumstances stated in the grounds filed in support of the petition' the High Court may be pleased to review the Judgement and Order dated 02-01-2025 passed in W P' No. 10322 of 2024 and consequently recall the same and hear the Petitioner in respect of all the issues raised in the writ petition' Counsel for the Petitioner: SRI M'NAGA DEEPAK ? Counsel for the Respondent No.1 & 2: SRI T.CHAITANYA KIRAN, REp. SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX Counsel for the Respondent No.3: SRt GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERIAL OF INDIA Counsel for the Respondent No.4: Ms. pRAVAls!.lM,REp. SRI DOMINIC FERNANDES, Sr. SC FOR CB|C Counsel for the Respondent No.5: GP FOR REVENUE REV. l.A.No.1 of 2025in W.P.No.10565 OF 2024 Between: AND 1 M/s Omshanthr lrading_Co1pany, _rep. by its proprietrix l\,4rs. [\,leera Kalva, B_ 9-142, Bandelli Street, JPN Roadi Waranlat-506 002, Warangal Oistrici -' - ...PETITIONER Deputy _Commis-sioner of Central Tax, Warangal Division, 2_ Z_391 , Sri Sai Nivas, Venkateshwara Temple, Excise Colony, Fanam kondi-S06 bb i. - -- Superintenderrt. rfu arangal Urban-l l, Warangal. Assistant commissioner of central rax, Audit ll commissioner:rte, 1-gg/B/20. ?1r9qlui Yamr-'na Pride, Krithika Layout, IVtadhaprr, r-rir"Cn CiiV i_rvO"ir-6r-jl 500 081 state of relan_3arra. rep by its chief Secretary and speciar chi,.'f secretarv to bovernmenl ( FA{j ). State I ax Department. Secretariat. Hyderalrad. Union of lndia. reo. bv its Secretary, Government of lndia, It4inistry of Finance, 3rd Ftoor, Jeevar'De6p Buitding, d;ns;d N/;;g", N;;'ilthi-1 10 lo.t . 6. central Board o'rndirect Taxes and Qustoms, GST poricy wrnq, Government of tndia, rvinisrry ,rf Finance, New Derh), rep. oy iti c"r.i.i.iiili- ic"sii " "' ...RESPONDENTS Petition under sr-.ction 114 read with order 4r rule 1 & 2 cpo praying that in the circumstanceri stated in the grounds filed in support of the petition, the High court may be preased to review the order dated 02.0,1 .2025 t. writ petition No.10565 of 2024, pass;ed by the Hon,ble Division Bench_ll. Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDy counsel for the Respondent No.1 to 4: sRr r.cHArrANyA KTRAN, REp. SRI SWAROOP OORILLA, SPL. GP rdR SrNrC rAX Counsel for the Respondent No.S: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERIAI.. OF INDIA 2 3 4 Counselfor the Respondent No'6: Ms t""*y#t$i[;t., Sr. sc FoR cBlc

The Court made the following: COMMON ORDER Sri Karthik Ramana Puttamreddy and Sri M'Naga Deepak' learned counsel for the petitioners in all the writ petitions respectively' Sri T.chaitanya Kiran, rearned counser representing Sri swaroop Oorilla, learned Special Government Pleader appearing for respondent-State- Tax and Ms.Pravallika' learned counsel representing Sri Dominic Fernandes' learned Senior Standing Counsel for CBIC' With the consent finallY heard' Learned counsel for the parties' during the course of hearing' fairly submitted that these matters were decided with batch of above 350 matters in WP.No.1154 of 2u24and batch and connected matters' ln the common order of WP.No.115 4 of 2024 and batch' dated 02'01'2025' this Court mainly examined the constitutionality of two extension notifications under the Goods and Services Tax Act' 2017' ln these matters' a different point is also involved namely reverse charge mechanism and therefore' these review petitions may be allowed and the writ petitions may be restored for analogous hearing with connected matters' ln view of the consensus arrived at' these applications for review are allowed. The Writ Petitions are restored to their original number' List with WP'No'1 3734 ot 2023 and batch' //// . L. VIJAYA LAXMI SrAur nectsrnaR SECTION OFFICER "', If;31i:

The Superintendent'

The Assistant Comn GST Commisslonerz Enclave, Near Checl - IiE'SJ',:"ilfl"flf;iH

The Assistant- Uom 98/8/20' 2'l , Sanvt HYderabad-500 081'

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HIGH COURT DATED: 1110412025 ,w "(\< List with W.P.No'13734 of 2023 & batch -/' itJ' il '' \ "i o?i;ZW ), zo COMMON ORDER REV. A.No.1 of 2025inW.P.No.5617 0F 2024 REV.I.A.No.2 REV.I.A.No.3 of 2024 REV. l.A.No.1 of 2025 in W.P.No.10565 0F A of 2025inW.P.No.8022 oF 2024 05 ,,ATCHgC 2025 inW.P.No.10322 oF 2024 and t ALLOWING ALL THE REV' l'A's & RESTORTNG ALL THE W'P's TO ITS FILE \ tl o\ 0 I I I I I I i 1 I I l I I I I I I I 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.