Sri Durga Bhavani Enterprises vs. The State Of Telangana
Facts
The appellant, Sri Durga Bhavani Enterprises, filed a writ appeal against an order dated April 15, 2024, passed by a learned Single Judge in W.P. No. 14632 of 2022. The appellant sought to direct respondents 2 to 10 (various authorities within the Greater Hyderabad Municipal Corporation) not to proceed with tender notifications for manpower supply services without including the GST component or obtaining an advance ruling on the applicability of GST for such services. The appellant also sought to suspend the order of the learned Single Judge. The respondents include the State of Telangana and various GHMC officials.
Held
The appellant, Sri Durga Bhavani Enterprises, sought to withdraw the writ appeal. The learned counsel for the appellant requested permission from the Court to withdraw the appeal with the liberty to seek a review of the order dated April 15, 2024, passed by the learned Single Judge in W.P. No. 14632 of 2022. In light of this submission, the Writ Appeal was disposed of in terms of the liberty as prayed for by the appellant. No specific findings were made by the High Court on the merits of the case or the issues raised, as the appeal was withdrawn. All pending miscellaneous applications were also closed, and there was no order as to costs.
Key Issues
1. Whether the respondents should be directed to include the GST component in tender notifications for manpower supply services or obtain an advance ruling on its applicability, as per Section 96 of the CGST Act, 2017. Petitioner's Argument: The petitioner contended that the respondents are issuing tender notifications for manpower supply services without considering the Goods and Services Tax (GST) component. They argued that this omission necessitates either the inclusion of GST in the tenders or an advance ruling from the Authority for Advance Ruling (AAR) to clarify the taxability of such services, as per the provisions of the CGST Act. The petitioner sought to prevent potential future disputes and ensure compliance with GST regulations. Revenue/State's Argument: The judgment does not record any specific arguments made by the respondents regarding the inclusion of GST or the necessity of an advance ruling. The respondents were represented, but their submissions on the core issue are not detailed in the provided text.
Sections Cited
Section 96
AI-generated summary — verify with the full judgment below
t 33e31 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNE AY, THE FIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE THE CHIEF JUSTICE ALOK ARADHE AND THE HONOURABLE SHRI JUSTICE ANIL KUMAR JUKANTI WRIT APPEAL NO: 410 OF 2024 Writ Appeal under clause 15 of the Letters Patent Against the Order dated 15-04-2024 in WP No 1463212022 on the file of the High Court. Between: Sri Durga Bhavani Enterprises, H.No. B-B-40/4, Dilshuk Nagar, Hyderabad. AND 1 a partnership firm, Rep by it's Partner B. Aruna, Near SV Model School, Chintal, near Balanagar, ...APPELLANT 2 3 The State of Telangana, Municipal Administration And Urban Development Department, Secretariat, Saifabad, Hyderabad, rep. by it's Principal Secietary. GreaterHyderabad Municipal Corporation, rep. by its Commissioner / Special Officer, Tank bund, Hyderabad. The Chief _Veterinary Officer, Head Office,.Tank Bund, Greater Hyderabad Municipal Corporation, Hyderabad. a. lhe Superintending _ Engineer, North Zone, (Secunderabad) Greater Hyderabad Municipal Corporation, Hyderabad.
The Superintending Engineer, Kukatpally Zone, (Zone-6) Greater Hyderabad Municipal Corporatlon, Hyderabad.
The Superint
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