M/S. Sri Vishnu Scientifics And Chemicals vs. The Assistant Commissioner - Telangana High Court, 17 June 2025

Cause title — parties, addresses and appearances

[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 16243 OF 2025 Between: M/s. Sri Vishnu Scientifics and Chemicals, (Legal Name. [\,4r. Venkata Bhanu Vara Prasad Veluri), (GSTIN. 36ACWPV'132412T), Rep. by its Proprietor, Veluri Vankata Bhanu Vara Prasad, S/o Late Sri Veluri Venkata Surya Narayana Murthy, Age 50 years, Business, Ryo Plot No. 72, 1"'Floor, BHEL Enclave, Akbar Road, Sikh Village, Secunderabad - 500009. ..PETITIONER AND 1 The Assistant Commissioner, tvlalkajgiri Commissionerate, Aditya Towers, Sri Secunderabad - 5000'1 1. GST Division, Medchal GST Sai Enclave, Old Bowenpally, 2. The Commissioner (ln-situ) of Customs and Central Tax (Appeals - ll), Hyderabad, 7'" Floor, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad - 500004. 3- The Union of lndia, Rep. by its Secretary, Department of Revenue, I\/inistry of Finance,3rd Floor, Jeevan Deep Building, Sansad lr/arg, North Block, New Delhi -110001 . ...RESPONDENTS Petition under Article 226 oI lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue any Writ, Order or direction more particularly a Writ of Certiorari and call for the records on the file of the second respondent herein in ORDER-IN- APPEAL No.HYD-GST-MD-APP2-1095-2024-25-GSf dated 25-03-2025 and quash the same. lA NO: 1 OF 2025 Petition under section 15i cpc praying that in the circumstances stated rn the affidavit filed in support of the petition, the High court may be pleased to grant stay of all further proceedings including recovery of the balance of the disputed amount in pursuance of the ORDER-IN-APPEAL No. HyD_GST_MD_ APP2-1095-2024-25-GST crated 25-o3-202s for F.y. 2017-',l8 passed under GST Act passed by the 2nd Respondent herein. Counsel for the Petitioner: SRI DANTU SRINIVAS Counsel for the Respondent Nos.1 & 2: SRI DOMINIC FERNANDES, s.c. FoR cBtc Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, DEPUW SOLICITOR GENERAL OF INDIA

The Court made the following: ORDER

- THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.16243 of 2025 ORDER: (Per the Hon'ble the Acting Chief Justice Sujog Paul) Sri Dantu Srinivas, learned counsel for the petitioner and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for resPondent Nos.1 and 2. 2. During the course of hearing, learned counsel for the parties reached to a consensus. It is agreed that this petition may be disposed of in terms of order passed in W.P.No-3600 of 2024-

Accordingly, as agreed, the Writ Petition is disposed of by directing the petitioner to deposit 7O%o of the tax liability as assessed by the Assessing Officer and deposit the same with the Department within four weeks from today' The petitioner stra-Il approach the Tribunal within three months from the date of its constitution/establishment. The Tribunal shall decide the second appeal in accordance with law. Further, subject to depositing loo/o of the ta-x liability within aforesaid time, no coercive action be taken against the petitioner til1 the decision of the Tribunal in the t I

-- 1 second appeal. lt is made clear that this Court has not expressed any opinion on the merits of the case. No order as to costs. Miscellaneous petitions pending, if any, shall stand clo . A. SRINIVAS ASSISTANT RE //// SECTIlh pN sed. A REDDY G/STRAR l,/ OFFICER \ To,

The Assistant Commissioner, Itrlalkajgiri Commissionerate, Aditya Towers, Sri Secunderabad - 50001 '1 . The Commissioner (ln-situ) of Customs and Central-Tax (Appeals - ll)' Hyderabad, 7th Floor, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad - 500004. The Secretarv. Deoartment of Revenue, Ministry of Finance, Union of lndia, 3'd Floor, Je6van'Deep Building, Sansad tvlarg, North Block, New Delhi - '1 1 0001 One CC to SRI DANTU SRINIVAS, Advocate [OPUC] One CC to SRI DOIvllNlC FERNANDES, S.C. for CBIC [OPUC] One CC to SRI GADI PRAVEEN KUIVIAR, Deputy Solicitor General of lndia loPUCl Two CD Copies MP d GJ GST Division, Medchal GST Sai Enclave, Old BowenPallY, 2 3 4 E o 7

I HIGH COURT DATED:1710612025 (' 04 sEP zffi (' j. \ i .... ,/ ORDER WP.No.16243 ot 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS ,,f l