Cemetrix (lT) Services Private Limited v. 1. The Commissioner of Commercial Taxes

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 Form GST DRC 22 bearing. reference No. ccT's ENFT-2tPeshil2O24 dated 1110312024 issued by Respondent No 1 to Respondent Nos 4 attaching the bank accounts as being void, illegal, arbitrary, violative of Articles 14, 19,21 and 265 of the Constitution of India, violative of principles of natural justice, and without authority of law and consequently set aside the same rnd ,Jirect Respondent No. 4 to release th: bank accounts of the Petitioner. lA NO: 2 OF 202tj Petition urrder section i51 cpc praying that in the circumstances stated in the affidavit filer in support of the petition, the High cotrrt may be pleased to direct the Respcndents No. Ito 3 not to recover any further anrounts frcim the Petitioner. lA NO: 1 OF 202!i Petition under rsection 15'l cpc praying that in the c rcumslances stated in the affidavit filed in r;upport of the petition, the High court may be pleased to suspend the atta chment-notice in Form GST DRC 22 all bearingl reference No. CCTs EN FT-2lPeshil2tO24 issued to Respondent Nos- 4. Counsel for the F,etitioner : SRI M.NAGA DEEPAK counsel for the Respondents No.1to3:sRt swARoop ooRlLLr,spl.c.p for state Tax Counsel forthe Respondents No.4 : -- W.P.No.9671 OF 12025 Between: Naskon soft Private t-imited, Having its. office at 16-11-19, saleem Nagar colony, Malakpet, Hvderarrad Repreijrnted.6y its director n,lr". sr,irp,idJiioj,ir%.!"ji..t Banda Aged aboul 44 \'edrs, Rl/o. Hyd-erabad ,..PETITIONER AND

1. The commir;sioner of commerciar raxes, commerciar raxes Department cr Complex, N;rmpally, Hyderabad 2 3 4 The Assistart cc Mmissioner of state Taxes, Madhapur ( 4) circre, Madhapur Division, 7'h Floor, Gaganvihar, Nanipally, HVOeranf,O The Assistarrt commissioner of state Taxes, Madhapur ri circre, Madhapur Division 4th =loor, Nampally, Hyderabad kotak Mahairlra Bank Limited, B-.2-12fi6r1r8, Ground Frocr, Ashoka Hi reeh ChamberS, ftoud-No 2Baalata Uills, HyderdbaO _'SObo:x ..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 Form. GST DRC 22 bearing reference No. CCT's ENFT-2/Peshi/2024 dated 11-03-2024 issued by Respondent No. 1 to Respondent Nos 4 attaching the bank accounts 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 and direct Respondent No. 4 to release the bank accounts of the Petitioner. 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 attachment notice in Fonn GST DRC 22 all bearing reference No. CCT's ENFT-2lPeshil2oz4 issued to Respondent Nos 4. 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 direct the Respondents No. 1 to 3 not to recover any further amounts from the Petitioner. Counsel for the Petitioner : SRI M.NAGA DEEPAK Counsel for the Respondents No.1to3:SRI SWAROOP OORILLASPL.G.P for State Tax Counsel for the Respondents No'4 i -- The Court made the following: ORDER THE HON"BLE THE ACTING CHIEF WSTICE SU.'OY PAUL AND TEIE HON'BLE SMT. JUSTICE RENUKA I'ARA WRIT PETITION Nos.9668 &9671 of Ito25 COMMON O}TDER (Per tLLe Hon'ble the Acting Chief Justio: Sujoy Paul): Sri I\I. Naga Deepak, learned counsel for the petitioners and Sri Swa oop Oorilla, learned Special Governrrent F'leader for State Tax, lo: rer;pondent Nos.l to 3.

2. Regard being had to the similitude ol the questions involved, on the joint request of learned counsel for tlre parties, the matters vert: analogously heard and decided ry this common order.

3. The sinllular attack in these writ petitions is to the orders both dated 11.03.2024 issued Section 83 of the .under Central Goorls and Services Tax Act, 2077 (for sh'lrt, 'the Act'). 4 . During the course of hearing, learned counsel for the parties fairll submitted that the point involved i:r the-se cases is covered by a Division Bench judgment of this Court in W.P.No.148( t9 ol 2024 (Annexure-P7). 2

5. Apparently, the impugned orders were passed on

11.03.2024 ald in view of Sub-section (2) of Section 83 of the Act, the orders of attachment cease to have effect on expiry of a period of one year. Since one year period is over, in view of lalguage employed in Sub-section (2) of Section 83 of the Act, as interpreted by a Division Bench of this Court in W.P.No- 14809 of 2024, bottr the impugned orders dated I I .O3.2O24 are set aside' 6 Accordingly, these Writ Petitions are disposed of without expressing any opinion on merits of the cases. No costs. Interlocutory applications, if any pending, shall also stand closed. /ITRUE COPY// SO/-K.AMMAJt PUTY REGISTRAR SECTION OFFICER To, '"'1.rh"3i#T,8.*"J"ir'y:l.,t8$:t"i:n'taxes'comm -- ^-^:^r 'r6w6e commercial Taxes Department' CT Madhapur H,:.t".;l?\1iis:IE:t"*",'l3l'^131il?t:"'lJ[3lifTo"(o)circre' , .$:$",'liff iS3[E:;i"X,'-l:l'-E]fi ;?t:'ilJ[SfitTo*c)circre'Madhapur 4. One CC to SRI M'NAGA DEEPAK' Advocate' IOPUCI 5. One CC to SRI SWAROOP OORILLA' SPL'G'P for State Tax' [OPUC] 6. Two CD CoPies BSK LSW HIGH COURT DATED:0210412025 COMMON ORDER WP.Nos.9668 & 9671 of 20Zs B \rr! )i4l q ?J c U 1 6 APlr 2025 * D( 's oql c rrE-O \=. t ($(' z o A DISPOSINGi OF THE WRIT PETITIoNS WITHOUT COSTS -eI &."