M/s. Tara Agro Agencies v. 1. The Appellate Joint Commissioner (ST)

Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue writ of Mandamus or any other appropriate Writ or order or direction declaring. (1) G.O.Ms.No 118, dated 25.O8.2023 issued by the Government of Telangana and the Notificatiorr No.9/2023-Centra Tax, dated 30.06.2023 ssued by the 7th Respondent as rrltra vires to Section 168A of the SGST/CGSIT Act 2017 and consequently sel aside the Penalty Appeal Order, dated 25.1".2024 passed by the 1St Respondent and the Order, dated 29.12.2023, the Sum'nary of the Order in Form GST DRC-07, dated 29.12.2023 and the Attachment to DRC-07, dated 29.12.2023 passed by the 2nd Respondent, levying Penalty, for the tax period 2017-18 underthe SGST/CGST Act2017, as null and void, (2) Against the Penalty Appeal Order, dated 25.11.2024 (unsigned) passed by the 1st Respondent, though the second appeal lies before the Appellate Tribunal, but, however, the Appellate Tribunal has not been constituteJ yet, cannot be questioned, and (3) the action of 1.he '1 St Respondent in passing the Penalty Appeal Order, dated 25.'11.2024, merelv extracting the grounds of appeal and not evr:n discussing the same, while confirming the Penalty Appeal Order in a sr.rmmary manner, confirming the Order, dated 29.12.2023, the Summary of the Order in Form GST DRC-07, dated 119.12.2023 and the Attachment to DRC-07, c)aIed 29.12.2023 passed by the 2nd Respondent, wherein the 2nd Respondent has disallowed the ITC under Section 73 of the SGST/CGST AcL2017, which is balred by limitation, without jurisdiction, arbitrary, bias, contrary to the Provisions ol' the Act and the same is in violaticn of Principles of Natural Justice and Rule of Law and consequently set aside the Penalty Appeal Order, dated 25.'1 1 .2024 passed by the 1St Respondent and the Order, dated 29.12.2023, the Sumnrary of the Order in Form GST DRC-07, dated 29.12.2023 and the Attachment k> DRC-07, dated 29.12.2023 passed by the 2nd Respondent as null and void an(l not valid in the eyes of and Hon'ble Court may deem fit and proper in the circ;umstance of the CASC 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 suspend the operation of the Penalty Appeal Order, dated 25.11.2024 passed by the 1st Respondent and the order, dated 29.12.2023, the Summary of the order in Form GST DRC-07, daled 29.12.2023 and the Attachment to DRC-07, dated 29.12.2023 passed by the 2nd Respondent, for the tax period 2017'18 under the SGST/CGST Act, pending disposal of the above writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship' Gounsel for the Petitioner: SRI MOHAMMED RAFI' REP' FOR SRI SHAIK JEELANI BASHA Counsel for the Respondent No.l to 5: SRI SWAROOP OORILLA, SPL GP FOR STATE TAX Counsel for the Respondent No.6: SRI B.MUKHERJEE' REP' FOR SRI GADI PRAVEEN KUMAR' DEPUTY SOLICITOR GENERIAL OF INDIA Counsel for the Respondent No.7: SRI DOMINIC FERNANDES' Sr. SC FOR CBIC WRIT PETITI ON NO: 1350 0F 2025 Between: tVt/S. Tara Aqro Aqencies , 6-4-74, 1st Floor, Gandhi Road, Karimnagar - 505 rioi, nep. bf its Pioprietor Mr'Annam Manohar Rao ...PETITIONER AND 1 The Appellate Joint Hyderabad. Commissioner (ST), Hyderabad Rural Division,

2.TheAssistantCommissioner(ST),officeoftheCommissionerofStateTax, Enforcement Wing, Nampally, Hyderabacl '

3. The Assistant Commissioner (ST), Karimnagar-2 Circle' Karimnagar' 4. The State of Telangana, Rep. by- its. Principal Secretary' Revenue (CT) Department, Telangana Secretariat, Hyderabad'

5. The Union of lndia, Rep. by its Secretary, Ministry of Finance' North Block' New Delhi-1'10 001.

6. The Central Board of lndirect Taxes and Cu.stoms' Rep' by its^Chairman' " iliil"tt;] Fin-ance, oepiil.ent oiner.nue, North Block, central secretariat, New Delhi-100001. ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Cou( may be pleased to issue tA/rit of Mandamus or any other appropriate Writ or Order or direction declaring. (1) G.O.Ms.No.11U dated 25.O8.2023 issued by the Governm,-'nt of Telangana and the Notificatron No.9/2023-Centra Tax, dated 31 .O3.2023 issued by the 7th Respondent as ultra vires to Section 168A of the SGST/CGST Act 2017 and consequently set aside the Tax Appeal Order, dated 25.11.20114 passed by the 1st Respondent ,anrl the Order, dated 26.06.2023, the Summary of the Order in Form GST DRC-07, dated 26.06.2023 and the Proceedings, dated 22.06.2023 passed by the 2rrd Respondent, levying tax, for the tax period 2017-18 under the SGST/CGST Act 2017, as null and void (2) against the l'ax Appeal Order, dated 25.11.2024 (unsigned) passed by the 1st Respondent, though the second appeal lies before the Appellate Tribunal, but, however, the Appellate Tribunal has not been constitute,l yet, cannot be questioned and (3) the action of tf,e 1st Respondent in passing the Tax Appeal Order, dated 25.11.2024, merelv extracting the grounds of appeal and not evr:n discussing the same, while confirming the Tax Appeal Order in a summary manner, confirming the Order, dated 26 06.2023, the Summary of the Order in Form GST DRC-07, dated 26.06.20213 and the Proceedings, dated 22.06.2023 pa'ssed by the 2nd Respondent, where n the 2nd Respondent has disallowed the ll-C under Section 73 of the SGST/CGST Act 2017, which is barred by lirnitation, without jurisdiction, arbitrary, bias, contrary to the Provisions of the Act and the same is in violation of Prirrciples of Natural Justice and Rule of Law and consequently set aside the Tax Appeal Order, dated 25.11 .2024 passed by the 1st Respondent and the Order, di:ted 26.06.2023. the Summary of the Order in Form GST DRC- 07, dated 26.06.21023 and the Proceedings, dated 22.O6.2023 passed by the 2nd Respondent, as rrull and void and not valid in the eye of law. lA NO: 1 OF 2025 PetitionunderSectionl5,lCPCprayingthatinthecircumstancesstated in the affidavit filed in support of the petition, the High Court may be pleased to suspendtheoperationoftheTaxAppealOrder,dated2S'11'2024passedbythe 1st Respondent and the Order' dated 26 '06 '2023 ' the Summary of the Order in FoTmGSTDRC-07,dated26.06.2023andtheAttachmenttoDRC-07'dated 22.06.2023 passed by the 2nQ Respondent, for the tax period 2017-18 under the SGST/CGSTAct,pendingdisposaloftheaboveWritPetition,asotherwise,the Petitioner will be put to severe loss and hardship' Counsel for the Petitioner: SRI MOHAMMED RAFI' REP' FOR SRI SHAIK JEELANI BASHA Counsel for the Respondent No'1 to 4: SRI SWAROOP OORILI-A' SPL GP FOR STATE TAX counser for the Respondent No.5: 3[l SIrY[H1[',=?=^i [5t|uf.:- DEPUTY SOLICITOR GENERIAL OF INDIA Counsel for the Respondent No'6: SRI DOMINIC FERNANDES' Sr. SC FOR CBIC The Court made the following: COMMON ORDER (- a\ I \ THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PE:TITIOi{ Nos.825 and 135O of 2025 COMMON ORDER (Per ttrc Hon'ble tlle Acting Chief Justice Sujoy Paul): Sri Moharnmed Ra-fi learned couns<:I represents a I Sri Shaik .Ieelani Basha, learned counsel lor the petitioner; Sri Swarc,oJr Oorilla, learned Specia,l Government pleader for State Tax, for the respondent(s)-State Tax; Sri E,i. Mukherjee, learned corlnsel represenling Sri Gacli praveen Kumar, learned Deputy Solicitor General of Ind ia, for the respondent.(s)-Union of India and Sri Domini<: Fernandes, learned Senior Standing Counsel for CBltC, for the respondenl (s)-CBIC.

2. Learned counsel for the petitioner seekrs permission of this Cotrr-t to withdraw the writ petitions wr.th liberty to the petitioner to approach the Department anrl if occasion arises, to auproach this Court again.

3. The other side has no objection

4. Accordingly, these Writ Petitions are dismissed as withdrawn with the liberty prayed [or. No costs. Interlocutory applications, if any pending, sha-[ also stand closed. //TRUE COPY// "''-iig.tih'ffi8*BT.^'EiR I ECTION OFF ICER To, 1 2 3 4 One CC to SRI SHAIK JEELANI BASHA' Advocate [OPUC] One CC to SRI DOMINIC FERNANDES' Sr' SC FOR CBIC IOPUC] 3p:,ffi i:,ifl 8ifl i"mYT),5',#th,%'"?'Jl,1?"i3:Io'3f"d'*o' TwoCCstoSPLGPFoRSTATETAX,HighCourtfortheStateofTelangana at Hyderabad [OUT]

5. Two CD CoPies 13- Y,4- HIGH COURT DATED:0710412025 COMMON ORDER WP.Nos.825 and 1350 of 2025 )*. ll'1 i, , 205 z o '.i\q:_=r * g.O DISMISSING BOTH THE WRIT PETITIONS AS WITHDRAWN, WITHOUT COSTS ttl? )a 14 z\