Tecumseh Products lndia Private Limited v. 1. The Commissioner of Central Tax and Custom

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. - lssue a Writ of Order or direction more in the nature of writ of Mandamus declaring to (a) Set aside the Order-in-Original No.32l2023 (GST) dated 30-09-2023 passed by the respondent and also the Order-in-Appeal HYD-GST-MD - AP2-321-2o)4-25 lreterred to as "OlA") dated 20.08.2024 passed by the Respondent and allow the Appeal red by the Appellant, with full consequential relief; b. Set aside the demand disallowing the lnput Tax Credit amounting to INR 11,79,190 due to the difference between GSTR 24 and GSTR 38 for the period 2018-19 and 2019-20 c. Set aside the demand of penalty of INR 1,'17,920 under section 73 due to the difference between GSTR 24 and GSTR 38 for the period 2018-19 and 2019-20 d. Set aside the demand of Tax amounting to rNR 36,73,i43 with respect to the un-due reduction in output tax liability, which was consequent to the issuance of credit notes during the tax period from July 2017 to March 2o2o e. set aside the demand of penarty of rNR 3,67,316 under section 73 with respect to the reduction in output tax riabirity on the issuance of credit notes during the tax period from Jury 2o1r to March 2020_ f. Set aside the demand of a penalty of INR 3,93,545 in respect of irregularty availed common rnput rax credit in contravention of the provisions of Rure 42 of CGST Rules, 2017 during the period 2O1g_2O in terms of the provisions of Section 74(9) of CGST Act, 2017 and TSGST AcI,2017 g Set aside the demand of penalty amounting to INR 1,52,106 in respect of the GST not paid on miscellaneous income and rentar income for the period 2o1B-1g under section 74(9) ot GGST Act, 2017 and rsGST Acr, 2017 h. set aside the demand of penalty amounting to rNR 3,5g,526 in respect of the irregurarry avaired rnput rax credit in contravention of the provisions of section 1r(s) of cGST Act, 2017 under section 74(9) of GGST Act, 2017 and rscsr Acr,2017 i. set aside the demand of interest payable on INR 11,7g,1g0 and INR 36,23,143 under section_ 50 of CGST Act,2017 and TSGST Act,2017 (Para (a) is Amended as per c.o. dated 28.08.2025, vide rA No. 2 0t 2025 in WP No. 6203 ot 2025) lA NO: 1 OF 2025 Petition under section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to Stay the operation and implementation of the orders no.3212023 (GSI) dt.30.09.2023 passed by the respondents Order-in_Appeal HyD_GST_MD_ Ap2_ 321-2024-25 (referred to as "orA") dated 20.0g.2024 passed by the Respondent (lnterim Prayer is Amended as per c.o. dated 28.08.2025, vide rA No. 2 of 2025 in WP No. 6203 of 2OZSI I I I l Counsel for the Petitioner: SRI S. ZUBAIR AHMED Counsel for the Respondent Nos. 1&2: SRt OOMINIC FERNANDES c o u n s e I ro r t h e Re s po n d e n t N o. 3 : . - I:: U:'r",5?E S ffiHl"f ' The court made the foilowing: oRDERCENTRAL Govr couNSEL ro r c B I c ) THE HON'BLE THE CHIEF JUSTICE SRI APARESH KI'MAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.62OJ of 2o25 ORDER: Sri Syed Zttbair Ahmed, learned counsel for the petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for the Central Board ol Indirect Taxes and Customs appears for respondent Nos.1 and 2

2. During the course of hearing, learned counsel for the I parties reached to a consensus. It is agreed that this writ petition may be disposed of in terms of order passed in { I W.P.No.36O0 of 2024, dated 22.O2.2024.

3. Accordingly, as agreed, the Writ Petition is disposed of by directing the petitioner to deposit 7O%" of the tax liability as assessed by the Assessing Officer and deposit the same with the Department within four weeks from today. The petitioner sha1l approach the Goods and Services Tax Appellate 'lribunal (hereinafter referred to as, 2 "the Tribunal") within forty five days from the date of its constitution/ establishment. The Tribunal shall decide the second appeal in accordance with 1aw. Further, subject to depositing 1o%o of the tax liability within the aforesaid time, no coercive action be taken against the petitioner till the decision of the Tribunal in the second appeal. It is made ciear that this Court has not expressed any opinion on the merits of the case. However, there shall be no order as to Miqcellaneous appiications pending, if any, shall stand closed //TRUE COPY// SD/.A.V.S. PRASAD DEPUTY REGISTRAR \ ,i \ SECTION OFFICER I ' Ihu Commissioner o 6gU"l;:;ffi .1,"*f "#.ilr j::,isil?_c:J,.",,?,T,,#"8"*ii,?:l ea'she"rb-rg-h,'irlluoolio3',jofendriva Shulk Bhavan, opp L.B Stadium, ;: jl"}il; "l,Hfu3i,il.t'.l,siHil:ffi fu1;,{arffi Elilidi::silf]Jfl l[d'#E?f^?J"="s'ii""[,"':]stano,scounseror to sRl. G VENKATESHVARLU, cENTRAL Gow couNSEL id}9rfi. Two CD Copies *olt- t)/F To, 1 2 a 4 5. tl-

7. BM LS HIGH COURT DATED:28 t0B12O2S ORDER WP.No.6203 of ZO2S I, E c // Q,a 30 5EP 206 l) t: ota-'. o 1-l -.- DISPOSING OF THE WRIT PETITION WITHOUT COSTS bl1