Cause title — parties, addresses and appearances
[ 34461
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(SPecial Original Jurisdiction)
WEDNESDAY, THE SECOND DAY OF APRIL
-TWO THOUSAND AND TWENTY FIVE
THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL
AND
THE HONOURABLE SMT JUSTICE RENUKA YARA
PRESENT
WRIT PETITION NO: 309240F 2024
Between:
M/s.StarkeRocksandLLP,PlotNo328-3-101..FlatNo'101'SrinagarColony'
Hvderabad, Telangana- 50007;'Fi;*;Eni"a uy. .its Desionator Partner' Shri' P
puma chand, s/o p s v D"".:dGil"Hii;'b-r""n'niit. Road" Moosapet, Balanasar,
k.r. nung"t"ioy' Telangana-50001 8'
.....PETITIONER
AND
1 . The Assistant Commissioner (ST)' Khairtabad- -Somaiiouda Circle-ll'
Punjasutta Division, Mr;ll?J;tiii idiiir"*' nuias' dvierabad - 500001'
2.TheAssistantCommissioner(ST),Khairta.bad-Somaliggllpircle,Punjagutta
' oii,jJii"",'ivrlvri krinur Coitpi"lt,'ituios' Hvderabad - 500001 '
3. State of Telangana, Through Principal Seqrglay to Govemment' Revenue
" 6;i;ti;;i (iommerciat fax)' Hvderabad' Telansana'
4. Union of lndib, Ministry of Finance' Represented by its Secretary' North Block'
New Delhi-1 10 001 .
5. Central Board of lndirect Taxes and Customs'
rep bY its Commissioner'
.....RESPONDENTS
PetitionUnderArticle226oftheConstitutionoflndiaprayingthatinthe
circumstances stated in the affidavit filed therewith' the High Court may be
pleased to issue a writ, order, or direction more particularly one in the nature of a
Writ of Mandamus declaring i impugned Order vide Ref No' 2D36O824141371H
dated 30.08.2024 passed by the 1st Respondent under the provisions of
.GST/TGST Acl, 2017 as being void, arbitrary, illegal, without jurisdiction'
GST PolicY Wing, New Delhi
violative of the pr nciples of natural justice apart from being violative of Articles
1 4, 1 9(1 )(g) and 1165 ,f the constitution of India, and to conseqr. enily set aside
the same and pas:; sur:h further or other orde(s) as this Hon,bre court may deem
fit and proper in the r;ircumstances of the case and prayed for condoning the
delay based on the m 3rits of the case. ii. that the Notification Nc. 09/2023-c.T
dated 3't.03.2o23 anc, Notification No. s6/2023-cr dated 28.12.2023 issued by
Respondent No.4 through Respondent No.5 and corresponding GO Ms. No. .l 1g
daled 25.08.2023 lssuerd by Respondent No. 3 which extended the time limit for
passing the orders, are without authority of law and urtra vires to the section
73(10) of the GST Act 2017 and section 1684 of GST Act, 2017 and viorative of
articles 1a, 19(1)(g, 21 ,and 265 of the Constitution of lndia.
l.A.NO:1 oF 2024
Petition Under section 151 cpc praying that in the circumstalces stated in
the affidavit fired in suppror{ of the petition, the High court may be preased to stay
operation of order',ide Ref No. 2D360824 141371H dated 30.08.2024 passed by
the Respondent No,1.
SiXtXt"',ne
petitioner: sRIMD sHABAz, ADVoCATE FoR sRtp.vENKAr
Counsel for the Resoondent Nos.1 to 3 : SRI T.CHA,TAN'A KIRAN, AGp
REPRESENTING SRi SWARooP oonirre,.LiiniiED SPEcIAL GoVT
PLEADER FOR STATE IAX
91yT"t for the Res;ronctent No.S : M/s G.SAMpADA (SC FOR CENTRAL
GOVT)
9:yl-"lIg the Respondent No.4 : SRI GAD| PRAVEEN KUMAR, DEpUry
SOL]CITOR GENERI,L OF INDIA
The Court made the,bllowing ORDER
THE HON'BLE THE ACTING CHIEF WSTICE SUJOY PAUL THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.3O924 of2O24 ORDER: (Per the Hon'ble the Acting Chief Justice Sujog Paul) Sri P.Venkat Prasad, learned counsel for the petitioner and Sri T. Chaitanya Kiran, learned Assistant Government Pleader representing Sri Swaroop Oorilla' learned Special Government Pleader for State Tax appearing for respondent Nos. 1 to 3
2.Learned counsel for the petitioner ald learned Special Governtnent Pleader for State Tax submitted that since the impugned notice and order are unsigned' the same may be set asideinviewofttrecommonorderpassedinW.P.No.2llolof 2024 &, batch, dated 28'02'2025'
3.Accordingly, the impugned notice ald order are set aside' Liberty is reserved to the respondents to issue fresh show cause notice/order in accordance with law ald' for undertaking this exercise afresh, tlle limitation will not be a hurdle for the AND \ \ respondents. I l
2 4 The Writ Pelition is disposed of without expressi.eg any opinion on the rnerits of the case. No costs . Interlocutorl. applications, if any pending, sl_rall also stand closed. K.AMMAJI UT}'REGISTRAR I //// decrron oFFlcER '1 . The Assistant Conrmissioner (ST), Khairtabad -somajiguda Circle-ll, Punjagutta Di risiorr, Mayur Kushal Complex, Abids, Hyderabad - 500001 .
2.The Assistant Conrmissioner (ST), Khairtabad -Somajiguda Circ e,,punjagutta Division, Mayrrr Kushal Complex, Abids, Hyderabad - 500001. 3. The State of l elangana, Through principal Secretary to Governrnent, Revenue Dep lrtment (Commercial Tax), Hyderabad, Telangana.
4.The Secretary, Un on of lndia, Ministry of Finance, North Block, lrlew Delhi_ 110001. 5. The commiss oner', central Board of lndirect raxes and customs, GST policy Wing, New Delhi.
6.One CC to SRI l!,lE) SHABAZ, Advocate IOPUCI
7.One CC to SRI P.\/ENKAT PRASAD, Advocate (OPUC) B. One CC to SRI S\ /AROOP OOR|LLA, LEARNED SPEC|AL GO,/T PLEADER FOR SI-ATE TAX, Advocate tOpUCl
9.One CC to M/s; G.SiATUPADA (SC FOR CENTRAL GOW) Advocate [OpUC] 10.One CC to SRI GADI PRAVEEN KUMAR, DEpUTy SOLtC|TOR Cf r.rrnA[ OF lNDIA, Advocale (OPUC) 1'l .Two CD Copies DE ,.\ To SA LS t
HIGH COUFIT DATED:0 210412025 ORDER WP.No.30924 of 2024 DISPOSING OF THE W.P WITHOUT COSTS. u n 1 IAr j$ 1 s 1 Dr t c T tJ o B P A c, ) zrffi r! ?o .a+ t /5 /.,5 ,tts
