M/S. Vishnusri Pharma vs. The State Of Telangana
Held
The learned counsel for the petitioner sought to withdraw the writ petition with the liberty to approach the statutory Appellate Authority. The Court allowed this prayer and dismissed the writ petition as withdrawn. However, in the interest of justice, the Court directed that if an appeal is preferred before the competent authority within fifteen days from the date of the order, the said authority shall consider and decide it on merits. No costs were awarded. The specific legal questions regarding the vires of the G.Os. and the validity of the impugned order were not decided on merits due to the withdrawal of the petition.
Facts
The petitioner, M/s. Vishnusri Pharma, represented by its proprietor, filed a writ petition before the Telangana High Court. The petition challenged an order dated 30.04.2024, passed by the Assistant Commissioner (ST), Respondent No. 2. The petitioner also sought to declare certain Government Orders (G.O. Ms. No. 118 dated 25.08.2023 and G.O. Ms. No. 170 dated 30.12.2023) as ultra-vires. These G.Os. purportedly extended the limitation period for concluding adjudication of show-cause notices issued under Section 73 for the tax period 2018-19. The petitioner contended that these G.Os. violated Article 14 of the Constitution and Section 168-A of the CGST Act and Telangana GST Act. An interlocutory application was also filed seeking a stay on the impugned order.
Key Issues
1. Whether G.O. Ms. No. 118 dated 25.08.2023 and G.O. Ms. No. 170 dated 30.12.2023, issued under Section 168-A of the CGST Act and Telangana GST Act respectively, extending the limitation for concluding adjudication of show-cause notices for the tax period 2018-19, are ultra-vires the said sections and Article 14 of the Constitution of India? Petitioner's arguments: The petitioner argued that the impugned G.Os. were ultra-vires Section 168-A of the CGST and Telangana GST Acts, and also manifestly arbitrary and violative of Article 14 of the Constitution. The petitioner sought to set aside the order dated 30.04.2024 passed by Respondent No. 2, alleging it was arbitrary, illegal, and violative of natural justice and fundamental rights under Articles 14 and 19(1)(g) of the Constitution. Revenue's arguments: The judgment records no specific arguments from the respondents.
Sections Cited
Section 73, Section 168A
AI-generated summary — verify with the full judgment below
[ 3430 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE THIRTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO: 35046 OF 2024 Between: M/s. Vishnusri Pharma, Rep. by its Proprietor, Mrs. Paveena Pasala, Age-d, 43 years, Rl/o Murali Krishna Sugasani, Plot No. 271190, Flat No 201 ' Sri Carie'sn Arcade, Gayathri Nagar, Jeedimetla, Medchal-Malkajgiri, Telangana- 500067 ...PETITIONER AND 1. The State of Telangana, Rep. by its Chief Secretary and Special Chief Secretary, State tai department, Telangana Secretariat, Hyderabad' Telangana
Assisiint Commissioner (ST), State Tax Department, Bowenpally-ll Circle, Hyderabad
Sfate Tax Officer 2 (ST), State Tax Department, Bowenpally 2 Circle, Begumpet Division, Hyderabad.
Union Of lndia, Rep. 6y secretary Ministry of Finance' Govt. Of lndia' 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi. ...RES'ONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an
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