High Court · 2025

Sri Sai Nivis, Excise Colony, Hanamkonda-506001, Telangana.

3. The Commissioner (ln-situ)bf Central Tax and GST (Appeals-ll), O/o the Commissioner of Cristoms and Central Tax, Appeals-ll, Hyderabad Commissionerate, 7th Floor, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana. ...RESPONDENTS Petition under Article 226 o't 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-in-appeal No. HYD-GST-SC-AP2-733-2O24-25-GST, dated 31 .01.2025, passed by the 3rd respondent reiecting the appeal filed by the Petitioner and the order in original dated 31 .01'2022 passed by the 2nd Respondent for the period July, 2017 to March,2018, as illegal, arbitrary, highhanded and in violation of principles of natural justice and consequently set the same and pass such other order or orders may deem fit and proper in the circumstances of the cdse. ln the alternative, The Hon'ble court may be pleased to direct the 3rd respondent to dispose of the appeal filed by the petitioner on 17.01.2025, aoainst thd order in original dated 31.0'l .2022, by condoning the delay l i after setting aside the order in appeal dated 31 .01 .2025, pasr;ed by the 3rd Respondent. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in_ the circumslances 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 rtrd er-in-original passed u/s 74 o'f the Goods and Services Tax Act, 2017, daled 31 .01 .2022, passed by the 2nd Re:spondent under the provisions of the Telangana Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, ItO.l7, for the tax period July, 2017 to March, 2018, pending disposal of the above W.it petition. Counsel for the Petitioner: SRI SINGAM SR|NIVASA RAO Gounsel for the Respondents: SRI DOMINIC FERNANDES, senior standing counsel for CBIC The Court made the following: ORDER 7 THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUI{A YARA IIIRIT PETITION No.6773 of 2o25 ORDER: (Per the Hon'ble the Acting Chief Justice Sujog Paul) Sri Singam Srinivasa Rao, learned counsel for the petitioner and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for the respondents.

2. This is the second visit of the petitioner to this Court. Earlier, the petitioner filed W.P.No.9021 of 2022, which was withdrawn by it on 24.L2.2O24.

3. Learned counsel for the petitioner submits that although in the aforesaid order dated 24.12.2024 it was mentioned that the writ petition was dismissed as withdrawn unconditionally, it is required to be seen that the petitioner filed a letter dated

21.12.2024 to withdraw the writ petition with a liberty. Thus, in view of the judgment of the Supreme Court in Himachal Pradesh Financial Corporation v. Anil Gargt, this writ petition is, indeed, maintainable, despite the fact that the earlier writ petition was permitted to be withdrawn unconditionally. '(2017) 14 scc 634 2 .- \

4. Learned counsel for the petitioner submitr; that the impugned ordr:r-in-original dated 31.O1.2022 was promptly challenged by the petitioner in the previous round of L tigation i.e., W.P.No.902ti of 2022, which remained pending with al interim protection till 2zr.12.2024 when it was permitted to be withdrawn. The petitioner d iligently assailed the order-in-original before this Court and efter withdrawal, filed al appeal which .:ame to be dismissed soleI.y on the ground of delay. In the pecuiiar facts of this case an d L y considering the fact that the time consumed before this Cour_ is condonable/ignorable, the appellale authoritv may be directed -o hear the matter on merits. 5 Learnecl Senior Standing Counsel for the respondr:nts raised formal objer:tion

6. We find substance in the argument of the learn,::d counsel for the petitioner.. 7 In the peculiar lacts of this case, admittedly, the petitioner cha-llenged the crder-in-original within the period of statutory limitation in W.p. \o.902 1 of 2022, which remained pencting till its withdrawal f*F--- x = J

8. Thus, in the fitness of things, we deem it proper to direct the appellate authority to ignore that period when the petitioner's earlier writ petition remained pending before this Court' g. Resultantly, the impugned appellate order dated 3l'Ol'2025 is set aside. The appellate authority is directed to decide the appeal of the petitioner in accordance with law' However' the appeal shall not be dismissed on the ground of delay' The petitioner undertakes to appea'r before the appellate authority on 16.04.2025 at 11:30 am and no further notice for this purpose shall be issued to the petitioner. The appellate authority shall proceed in accordance with law from that stage'

10. The writ Petition expressing any view on merits' No order as to costs 1S accordinglY disPosed of without Miscellaneous petitions pending, if any' shall stand closed' //TRUE COPY// SD/-V.KAVITHA DEPUTY REGISTRAR / SECTION OFFICER To

1. The Assistant Commissioner of Central Tax and GST, Circle-lV, Hy^d^erabad ' nuAit-tt Gommissionerate, 2-9-26817, Vikasnagar, Hanamkonda-506001, Telangana. r irl". oLoutv Commissioner of Central Taxe, Warangal GST Division, 2'7 -391 - sri Sai irlivis, Excise Colony, Hanamkonda-506001 , Telangan?, ^ . .. s. ihe Commissioner (ln-situ)bf Central Tax an-d GST (Appeals-ll)' O/o the "' Commissioner of Cdstoms'and Central Tax, Appeals-ll' {yder.alad. Commissionerate, 7th Floor, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hvderabad - 500 004, Telangana.

4. o;a cc to sRl SINGAM SRI-NIVASA RAO, Advocate IoPUC] S. One CC to SRI DOMINIC FERNANDES' senior standing counsel tor Ctslu ' toPUCI Two CD Copies p,r 6 PSK. LS HIGH COURT DATED:0210412025 ORDER WP.No.6773 of 2025 sE 3 O i) liJ A2 RP \.:. - )t,. \. ,+ ,\\ tsfi i) (l \'l , + \ ./ DISPOSING OF THE WRIT PETITION WITHOUT COSTS P+ lI \l' ,)