High Court · 2025

M/s. Bhavani Constructions, Represented by Mr. Madhusudan Reddy, S/.o' Malla nLaov. noeo 50 Years,'ocb- Businesi Ryo. +ot+g/1A, Prashanthnagar, Raghivendranagar, Siddipet, Telangana - 502103 ...PETITIONER AND 1 2 The Assistant Commissioner (ST)' Siddipet Circle, Nizamabad Division Telangana Commissioner of State Taxes, Commercial Tax Buildings, Nampally, 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 pass a writ order or direction, more particularly in the nature of a writ of mandamus declaring the order u/s. 73 of the GGST Act dated 23-OB-2O24 in Form GST DRC 07 bearing Reference No. 2D360824089565R along with proceedings dated 23-08-2024 uts. 65 of.the CGST Act passed by the Respondent No. 1 as being void, illegal, arbitrary, violative of Articles 14, 19,21 and 265 of the constitution of lndia, violative of principles of natural justice, and without authority of law and consequently set aside the same' lA NO: 1 OF 2O2:i Petition unde- Section 151 CPC praying that in the circunlstances stated in the affidavit fired in support of the petition, the High Corrrt mav be pleased to stay all further p.oceadings including collection of tax pur:;uant to Order u/s. 73 of the CGST Act dat€,d 23-08-2024 in Form GST DRC 07 t earing Reference No. 2D360824089565R along with proceedings dated 23-08-2024 u/s. 65 of the CGST Act. lA NO: 2 OF 2021i Petition ur der Section 151 CPC praying that in the circunstances stated in the affidavit fil-.d r support of the petition, the High Corrrt may be pleased to stay the operatiol o'the urgent arrear notice dated 01-03-2025 hearing Rc. No. GST/Arrears/202[-21tBhavani construction/O1 in so far as it pertains to the tax period 2019-20 Counsel for the Ftetitioner: SRI M.NAGA DEEPAK Counsel for the Flespondents: SRI T.CHAITANYA KIRAN, l\cp, REp. FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 8522 OF 2025 Between: M/s. Bhavani Ccnstructions, Represented by Mr. Mac husudan Reddy, S/o. Malla Reddy, Aged 5-0 years, Occ- Business 4O14,,\t1A, prashanthnagar, Raghavend rana,gar, Siddipet, Telangana - 502.103 -Rt/o. AND 1 The Assist ant Commissioner (ST), Siddipet Circle, Nizanrabad Division Telangana 2 3 Appellate Joint C)ommissioner (ST), Secundrabad Division, Hyderabad Commissiorrer cf State Taxes, Commercial Tax BuildinEs, Nampally, Hyderabad ..PETITIONER Petition unrler Article 226 of the constitution of lndi;r pray,ng that in the circumstances stirtec in the affidavit filed therewith, the High oourt may be pleased to pass a writ order or direction, more particularly irr the nature of a writ ...RESPONDENTS of mandamus declaring the order passed by the Respondent No. 1 u/s. 73 of the CGST Act dated 31112t2023 in Form GST DRC 07 bearing Reference No' 2D361223074898W along with its attachment for the Financial year 2017- 18 as confirmed in Appeal by the Respondent No. 2 vide Order dated 1210212025 bearing Order No. 2D360225029436G as being void, illegal, arbitrary, violative of Articles 14, 19,21 and 265 of the constitution of lndia, violative of principles of natural justice, and without authority of law and copsequently set aside the same. IA 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 collection of tax pursuant to order passed bythe Respondent No. 1 u/s.73 of the CGSTActdated 3111212023 in Form GST DRC 07 bearing Reference No,. 2D361223074898W along with its attachment for the Financial year 2017-18 as confirmed in Appeal by the Respondent No. 2 vide Order dated 12t02t2025 bearing Order No. 2D36O225029436G' lA NO: 2 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 the operation of the urgent arrear notice dated 01/03/2025 hearing Rc.No. GST/Arrears/2 024-25lBhavani construction/o1 in so far as it pertains to the tax period 2017- 18. Counsel for the Petitioner: SRI M'NAGA DEEPAK Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGP' REP' FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX The Court made the following: COMMON ORDER I THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUI{J YAITA WRIT PETITON NoS.84OS & 8522 <tf 2025 COMMON ORDER (Per the Hon'bLe the Ading Ch)ef Ju;tice St joy Paul): lir i X{. Naga Deepak, learned counsel for tl-re petitioner and Sri f. Chaitanya Kiran, learned Assisrtant Government Pieader -epresents Sri Swaroop Oorilla, learned Special Governme nt F'leader for State Tax, for the respondents 2 IRt ga-,1 being had to the similitude of tl Le questions invoived. r izith the consent, matters were finallv hear(l .> 1't e s,ingular prayer raised in both the matters by learned c lunrtel for the petitioner is that rirhile passing the impugned firLal orders dated 23.O8.2024 ancl 3l .12.2023 respective y thre respondents have travelled bel,ond the scope of the sho-w cause notices. For this reason alonr:. both the impugned firrra.l orders must be jettisoned. lrurtht:r, the only difference in W.P.No.8522 of 2O2S is thtrt thr: petitioner approache C this Court against the appellate order dated 12 .O2.2O2 i zLsi well. It is canvassed that e.zen the appellate authority. tas not dealt with the aforesaid as pect ,,.vhether thL \ 2 Proper Ofhcer has travelled beyond the scope of show cause notice. l,earned Special Government Pleader for State Tax' for 4. the respondents, fairly submitted that while passing the impugned final orders, the concerned authority' indeed' travelled beyond the scope of show cause notice' Therefore, it is agreed by both learned counsel for the 5. parties that both the impugned final orders dated 23'O8'2024 and 31.1,2.2023 respectiveiy as well as the appellate order dated |2.o2.2o25inW'P.No'8522of2025maybesetasideby reserving liberty to the Proper Officer to pass fresh orders in accordance with law by giving opportunity of personal hearing to the petitioner. In view of consensus arrived at' both the impugned final 6. orders dated 23'08. 2024 and' 31'12 '2023 respectively as well as the appellate order dated l2'O2'2025 in W'P'No'8522 of 2025 are set aside. The Proper Officer is at liberty to pass fresh orders in accordance with law by giving opportunity of personal hearing to the petitioner. 3

7. \cc:ordingly, these Writ petitions are disposed of. It is made :l :ar that this Court has not expres sed a ny opinion on merits o ' tbr: cases. No costs. l Interlocutory applications, if any pending, shalt also stald r'losed To, SD/-P. CH. NAGABHUSHAMBA _?Tr*REGTSTRAR //TRUE COPY// U ECTION OFFICER 1 The Assis lant Commissioner (ST), Siddipet Circle, Nizarnabad Division Telangana The Comnrissioner of State Taxes, Commercial Ta>. Build ngs, Nampally, Hyderabad The Appell rte Joint Commissioner (ST), Secundrabad I)ivisior, Hyderabad One CC to SRI M.NAGA DEEPAK, Advocate [OPUC] Two CCs to SIPL. cP FOR STATE TAX, High Ccurt,fcr the State of Telangana at Hyderabad [OUTI Two CD Cc pies 2 J 4 5 o BSR LS HIGH COURT DATED: 2110312025 I COMMON ORDER WP.Nos.8405 and 8522 of Z02S A, f o O { l1r- s A/i (( , ;i C t lr 6 nPt 2025 t )t'sp.a'' ctt9A := DISPOSING: OF BOTH THE WRIT PETII'IONS, WITHOUT COSTS ?z2 .- g./",/.{5