High Court · 2025

M/s. NEW MOHIT COLLECTIONS, Represented by its Proprietor Sri Vlkash Binthia, H.No.15-8-423/433, Feelkhana, V C R Tower, Hyderabad -500012' Dist. Hyderabad. ...PETITIONER AND

3. The Assistant Commissioner (State Tax), Office of the Assistant Commissioner (ST), Warangal Ur6an - H !9, 11-26-229 and 330, Block-1' Srinivasa Colony, M.G.M. Road, Warangal -506007. The Commissioner of State Tax, State of Telagnana Commercial taxes complex, M J Road, Opposite Gandhi Bhavan, Nampally, Hyderabad. The State of Telagnana, Represented by its . Principle Secretary to Govemment, Revenu6 CTD, Secreteriate, Hyderabad ...RESPONDENTS 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 a writ of Mandamus or any other appropriate writ, order or direction, declaring the order passed by the Assistant commissioner (state Tax) warangal urban -ll circle, Under section 73 of the TGST and CGST Act, 2017 Date of order 2744-2024 reference no.2D36O424067320N in demanding a tax of Rs.4,04,848/-(CGST Rs.2,01,5601, SGST Rs.2,01 ,560/-) and penalty of Rs.50,312l- (CGST Rs.20,156/-, SGST Rs.20,156/-) and beside leavy of interest of Rs. 3,65,960/- (CGST Rs.'l ,82,1991, SGST Rs.1,82,199/-)under section 50 of the CGST Act, 2017 as prescribed under section 73(9) of GGST Act, 2017ITGST Acl,2O17, for the Year financial Year 2018-19 without following the due procedure of the law contemplated under section 65 read with section 73 of GGST Act,2017ITGST Acl, 2017, as beyond the time prescribed under section 73(10) of the cGST Act, 201 7/TGST Act, 201 7 in consequence of the Notification No. 56/2023 dated 28.12.2O23 issued by the cBlc and adoptecl by Government of Telangana virle G.O.MS No.170 dated 30.12.2023 thereby extending the limitation under the provisions of section 168(A) of the central Goods and service Tax Act, 2017 (tor short, the CGST Act of 2A17) as illegal, ultra vires section 1684 of the CGST Act,2017I-IGST Act,2017, irrational, arbitrary' unreasonable violated of article 14 of the constitution of lndia barred by limited and without jurisdiction by declaring the G.O.Ms. No.170 dated 30.12'2023 issued by the Government of Telangana as ultra vires section 1684 of the CGST Act,2017lTGSr Ad, 2017, as arbitrary illegal bad in law without jurisdiction void abinitio violative of principles of Natural Justice part from being violative of Article 4, 1g and 265 of constitution of lndia and consequently set aside the same in the interests of justice. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings including any recovery, pursuant to the order passed by the 1st respondent Under Section 73 of the TGST and CGST Act, 2017 Dale of order 271o4t2024 reference no. 2D360424067320N For the Year financial Year 2018-'1 9 pending disposal of writ petition. Counsel for the Petitioner: SRI GAJANAND CHAKRAVARTHY, REP. FOR SRI UPADHYAY RAGHAVE NDER Counsel for the Respondents: SPL. GP FOR STATE TAX WRIT P ETITION NO: 596 OF 2025 Between: M/s. NEW MOHIT COLLECTIONS, Represented by its Proprietor Sri Vikash Banthia, H.No.15-8-423/433, Feelkhana, V C R Tower, Hyderabad 500012. Dist. Hyderabad. ...PETITIONER AND 5ilir;";6i".it, M.e 'u. Road, waransal 506007'

1. The Assistant Commissioner (State . Tax)' Office of the Assistant ' cdi,,iiiiii,,ieiisrr,'iiv'ii"r,6ir urdin ii, HNoa:11-26-22e and 330, Block-1' 2. The Commissioner of State Tax, gtate of .Telagnana Commercial taxes -' ;;p6;,'iii'iroiJ, opposite Gandhi Bhavan, Nampallv' Hvderabad' 3. The State of Telagnana, Represented . by its . Principle Secretary to - c'oiemildirt, Revenu6 CTD, secieteriate, Hyderabad ...RESPONDENTS Petition under Article 226 ot the constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybe p|easedtoissueaWritofMandmusoranyotherappropriatewrit,orderor direction,declaringtheorderpassedbytheAssistantCommissioner(StateTax) Warangal Urban -ll Circle, Under Section 73 of the TGST and CGST Act' 2017 Date of Order 27 -08-2024 reference no 2D360824111238F in demanding a tax of Rs.8,45,857/-(CGST Rs.4,19,1851, SGST Rs'4'19'185/-) and penalty of Rs.93,838/-(CGSTRs.41,919/-,SGSTRs.41,919/-)andbesideleavyofinterest ofRs.6,61,576/-(CGSTRs.3,27,860/-,SGSTRs'3'27'860/-)undersection50of theCGSTAct,2olTasprescribedundersectionT3(9)ofCGSTAct,2017|TGST Act,2O17 , for the Year financial Year 2019-20 without following the due procedureofthelawcontemplatedundersection65readwithsectionT3of CGSTAct,2017lTGsTAcl,2OlT,asbeyondthetimeprescribedundersection 73(10)oftheCGSTAct,2017lTGs]tAcl,2ol7inconsequenceoftheNotification No. 56/2023 dated 28.12.2O23 issued by the cBlc and adopted by Government ofTelanganavideG.O.MSNo.lT0dated30.12.2023therebyextendingthe limitation under the provisions of Section 168(A) of the Central Goods and ServiceTaxAct,2OlT(forshort,theGGSTActof2OlT)asillegal,ultravires sectionl63AoftheCGSTAcl,zolTlTGSTAct,20lT,irrational,arbitrary' unreasonableviolatedofarticlel4oftheconstitutionoflndiabarredbylimited and without jurisdiction by declaring the G.O'Ms' No'170 daled 30'12'2O23 issuedbytheGovernmentofTelanganaasultraviressection,l68AoftheCGST Act,2017lTGsTAct,2OlT,asarbitraryillegalbadinlawwithoutjurisdictionvoid ab initio violative of principles of Natural Justice part from being violative of Article4,lgand265ofConstitutionoflndiaandconsequentlysetasidethe same in the interests of justice' lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings including any recovery, pursuant to the order passed by the 1st respondent Under Section 73 of the TGST and CGST Act, 2017 Date of Order 27-08-L024 reference no. 2D360824111238F For the year financial Year 2019-20 pending disposal of writ petition. Counsel for the Petitioner: SRI GAJANAND CHAKRAVARTHY, REp. FOR SRI UPADHYAY RAGHAVENDER Counsel for the Respondents: SPL. GP FOR STATE TAX The Court made the following: COMMON ORDER THE HOITOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. .fUSTICE G'RADIIA RANI WRIT PETITION Nos.578 and 596 of2o25 COMMON ORDER: ftrcr Hon'ble Sri Justice Suhg Pa l) Sri Gajanand Chakravarthy, learned counsel appearing for Sri Upadhyay Raghavender, learned counsel for the petitioner(s) seeks to withdraw both the petitions with liberty to avail the statutory remedY of aPPeal.

2. The other side has no objection .) Accordingly, the Writ Petitions are dismissed as withdrawn with liberty prayed for. No order as to costs' Miscellaneous petitions pending, if any, shall stand closed' SD/-S. MALLIKARJUNA RAO T REGISTRAR ASSI //TRUE COPYII E TION OFFICER To, \

1. One CC to SRI UPADHYAY RAGHAVENDER, Advocate [OPUC] 2.TwoCCstoSPL.GPFORSTATETAX,HighCourtfortheStateof Telangana at Hyderabad [OUTI

3. Two CD Copies BSR BS a HIGH COURT DATED: 0910112025 COMMON ORDER WP.Nos.578 and 596 of 2025 ,,'.4. I i i.z s 14'-(' o^ (r a c -at * 2 2 FEB 2025 "a. I .OA S p/-\t (:Hp-O DISMISSING BOTH THE WRIT PETITIONS AS WITHDRAWN, WITHOUT COSTS ?{