M/S. B Secure Protection And Guarding Private Limited vs. State Tax Officer-1 (Fac)

Held

The Court did not decide the substantive issues raised in the writ petition. The learned counsel for the petitioner sought permission to withdraw the petition with the liberty to file a properly constituted petition. The Court allowed this prayer. Consequently, the Writ Petition was dismissed as withdrawn with the liberty granted to the petitioner. No costs were awarded. Any pending interlocutory applications were also closed.

Facts

The petitioner, M/s. B secure Protection and Guarding Private Limited, filed a writ petition challenging various notifications and government orders extending the limitation period for adjudicating show cause notices issued under Section 73 of the CGST Act and Section 73 of the Telangana GST Act. The tax period in dispute was April 2019 to March 2020. The petitioner sought to declare these notifications and government orders as ultra vires and to set aside an impugned order dated August 27, 2024, along with proceedings in Form GST DRC-07 issued by the first respondent, deeming them time-barred and illegal. The respondents included tax authorities and the Union of India.

Key Issues

1. Whether Notification No.09/2023-Central Tax dated 31.3.2023 and Notification No.56/2023-Central Tax dated 28.12.2023, issued by the fourth respondent under Section 168-A of the Central Goods and Services Tax Act, 2017, and G.O.Ms.No.118 dated 25.8.2023 and G.O.Ms.No.170 dated 30.12.2023, issued by the second respondent under Section 168-A of the Telangana Goods and Services Tax Act, 2017, extending the limitation for concluding adjudication of show cause notices for the tax period April 2019 to March 2020 till 31.09.2024, are ultra vires Section 168-A of the respective Acts and Article 14 of the Constitution. The petitioner argued that these extensions are arbitrary and violate constitutional provisions. The respondents' arguments are not recorded in the judgment.