High Court · 2025

Petition under section 114 read with order 47 rule 1 & 2 CPC praying that in the circumstance,:; stated in the grounds filed in supporl of 'the petition' the High court may be pleased to review the order dated 02.01 .2021: in writ Petition No.561 7 of 2024, ca ssed by the Hon'ble Division Bench-ll' Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent No.1 to 7: SRI T.CHAITANYA KIRAN, REP' SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX Counsel for the Respondent No.8: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERIAL OF INDIA Gounsel for the Respondent No.9: Ms. PRAVATLIKMEP' SRI DOMINIC FERNANDES, Sr. SC FOR CBIC REV. l.A.No.2 of 20 25 in W.P.No.8022 OF 2024 Between: Ir4/s. Sai Srinrvasa Ginning lVill, Rep Reddy, Opp \/ellama TemPle, SY. Warangal District. .by No. its Managing Paftn<:r, l\/r. Sreenivas 197, Jangaon, Telangana- 506167, ...PETITIONER AND 1 2 J 4 Deputy Cornmissioner of Central Tax, also-acting qs tloint Ccmmissloner (lN- Sltu)'Waranqal Division, H. No. 2- 7- 391, Sri Sai Nivas, Venkateshwara Temple, Excise Colony, Hanamkonda- 506 001 . Assistant Conimissioner, Circle- ll, Office of Commissione' of Central Tax, Hvderabad l\udit- ll Commissionerate, H. No. 1- 98120,21 Sanvi Yamuna Piide, l\4adhar,ur. Hitech City, Hyderabad. Assistant Co'rmissioner (State Tax), Warangal Urban-ll Circle, Warangal. State of Te angana, Rep by its Chief Secretary and Special ()hief Secretary to Government (-AC), State Tax Department, Secretariat, Hyde,rabad. Union of lndia, Rep. by its Secretary, tvlinistry of Financc, Government of lndia, 3rd Floor, Jeevan Deep Building, Sansad [\/arg, New Delhi- '1 10 001. 6 Central Board of lndirect Taxes and Customs, GST Policy M/ing, Government of lndia, IIinistry of Finance, New Delhi, rep. by its Commissioner (GST). Petition under Section 114 read with order 47 rule 1 & 2 (:)PC praying that in the circumstances stated in the grounds filed in support of the petition, the ..,RESPONDENTS High Court may be pleased to review the order dated 02 01 '2025 in Writ Petition No.8022 oI 2024,passed by the Hon'ble Division Bench-ll' Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent No'1 to 4: SRI T ^CL|ITINYA ";*'''"air;Rbo'p 6onrr-r-e, sPL' GP FoR srArE rAx KIRAN' REP' Counsel for the Respondent No'5: SRI GADI PRAVEEN KUMAR' irr( rrv'v' -oipurv soLlclroR GENERIAL oF INDIA Counsel forthe Respondent No'6: Ms' PRAVALLIKA- REP' '""'"'''s'Rt'DoMlNlc FEiNANDES' sr' sc FoR cBlc REV .l.A.N o.3 of 2025inW. P.No.1 0322 F 2024 o Between: ttrl/s. Ramaligeshwara Cotton lndustries' 9y:' Y 'diotioii, tdr, ns,.ni- 5o6224 Represented bv i,1l:3y,Y["Ht".,fu :3t";,[:lli13,,\1ifl'"T'1'"n 3'1 5, B, tvlustYal, lvlanaqing Partn ed 48 Years, Rl/o ' Cherial, er, Shri lvladdur ...PETITIONER o*?,0"-*rp':*.PjJlE'Bi"",',*"j",TXitt?,l-#^"+',5:lGA?{fi 3:.t ?S,T$::3[3i?''t'".i' o,;boiJnpartv' s ecu nderbbad- 500 0 1 1 iisff;Jt'i"3:l New Delhi-110001 f ?3s"dsl"' 'liE,5Ji"ilfl"X"?:iHTs,i;'J#?ii:alJ'H'g?3il"'J'f 3. union of rndia, t\/inistry of Finance, Represented by its Secretary, North Brock' 4. Central Board of lndirect Taxes and Customs' GST Policy Wing' New Delhi 5. state of rerangana. Rep. by its principar - iljri,g;"i, Se6retariat duildings' Hvderabao (Revenue) Department' rep by its commisstoner "-'g?ffi .secretary ...RESPONDENTS Petition under order 47 rule 1 of CPC praying that in the circumstances stated in the grounds filed in support of the petition' the High Court may be pleased to review the Judgement and Order dated 02-01-2025 passed in W P' No. 10322 of 2024 and consequently recall the same and hear the Petitioner in respect of all the issues raised in the writ petition' Counsel for the Petitioner: SRI M'NAGA DEEPAK ? Counsel for the Respondent No.1 & 2: SRI T.CHAITANYA KIRAN, REp. SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX Counsel for the Respondent No.3: SRt GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERIAL OF INDIA Counsel for the Respondent No.4: Ms. pRAVAls!.lM,REp. SRI DOMINIC FERNANDES, Sr. SC FOR CB|C Counsel for the Respondent No.5: GP FOR REVENUE REV. l.A.No.1 of 2025in W.P.No.10565 OF 2024 Between: M/s Omshanthr lrading_Co1pany, _rep. by its proprietrix l\,4rs. [\,leera Kalva, B_ -' - 9-142, Bandelli Street, JPN Roadi Waranlat-506 002, Warangal Oistrici ...PETITIONER AND 1 3 2 Deputy _Commis-sioner of Central Tax, Warangal Division, 2_ Z_391 , Sri Sai Nivas, Venkateshwara Temple, Excise Colony, Fanam kondi-S06 bb i. - -- Superintenderrt. rfu arangal Urban-l l, Warangal. Assistant commissioner of central rax, Audit ll commissioner:rte, 1-gg/B/20. ?1r9qlui Yamr-'na Pride, Krithika Layout, IVtadhaprr, r-rir"Cn CiiV i_rvO"ir-6r-jl 500 081 state of relan_3arra. rep by its chief Secretary and speciar chi,.'f secretarv to bovernmenl ( FA{j ). State I ax Department. Secretariat. Hyderalrad. Union of lndia. reo. bv its Secretary, Government of lndia, It4inistry of Finance, 3rd Ftoor, Jeevar'De6p Buitding, d;ns;d N/;;g", N;;'ilthi-1 10 lo.t . 6. central Board o'rndirect Taxes and Qustoms, GST poricy wrnq, Government of tndia, rvinisrry ,rf Finance, New Derh), rep. oy iti c"r.i.i.iiili- ic"sii " "' 4 ...RESPONDENTS Petition under sr-.ction 114 read with order 4r rule 1 & 2 cpo praying that in the circumstanceri stated in the grounds filed in support of the petition, the High court may be preased to review the order dated 02.0,1 .2025 t. writ petition No.10565 of 2024, pass;ed by the Hon,ble Division Bench_ll. Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDy counsel for the Respondent No.1 to 4: sRr r.cHArrANyA KTRAN, REp. SRI SWAROOP OORILLA, SPL. GP rdR SrNrC rAX Counsel for the Respondent No.S: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERIAI.. OF INDIA Counselfor the Respondent No'6: Ms t""*y#t$i[;t., Sr. sc FoR cBlc The Court made the following: COMMON ORDER Sri Karthik Ramana Puttamreddy and Sri M'Naga Deepak' learned counsel for the petitioners in all the writ petitions respectively' Sri T.chaitanya Kiran, rearned counser representing Sri swaroop Oorilla, learned Special Government Pleader appearing for respondent-State- Tax and Ms.Pravallika' learned counsel representing Sri Dominic Fernandes' learned Senior Standing Counsel for CBIC' With the consent finallY heard' Learned counsel for the parties' during the course of hearing' fairly submitted that these matters were decided with batch of above 350 matters in WP.No.1154 of 2u24and batch and connected matters' ln the common order of WP.No.115 4 of 2024 and batch' dated 02'01'2025' this Court mainly examined the constitutionality of two extension notifications under the Goods and Services Tax Act' 2017' ln these matters' a different point is also involved namely reverse charge mechanism and therefore' these review petitions may be allowed and the writ petitions may be restored for analogous hearing with ln view of the consensus arrived at' these applications for review are connected matters' allowed. The Writ Petitions are restored to their original number' List with WP'No'1 3734 ot 2023 and batch' //TRUE COPY// SD/. L. VIJAYA LAXMI SrAur nectsrnaR SECTION OFFICER "', If;31i:

2. The Superintendent' 3. The Assistant Comn GST Commisslonerz - Enclave, Near Checl IiE'SJ',:"ilfl"flf;iH 5. The Assistant- Uom 98/8/20' 2'l , Sanvt HYderabad-500 081' .r.,""._T :iffi slh:ifT;rn'g.?Fix,?[?i,;#?""*i:i:lffiim'ruil][::::1: , ?il,"#l..ii,ryo :",.s'?s,.x.fifl 1""?' l8E :t^f'lt', o1* F i n a nce' 31! F roo r' Jeeva n " q;p:B ;i ilt; ;, l, :l :4$,:,8;I;1,, S8,lll, :iH&.."JJ,T:il J ? n03 l;,.to,,, c sr t lffi.?"rilru]?lll;?ilH,i;i;inii,. rr'rini't'.v or Finance New Der'ri "iHl,"l,ri"-?Hfi s*ts;"t,t#;.ii*i3:13s1,:J;i"\*ru:**::; commissiorer or centrar r-w H\,.lpr2rai nro,i]'ii''Coiim"iJslonerate H No l- 98 20' 21 Sanvi ,r,, Tff*;="1:i:",5'""1"*',d.i"X:1:3'[t3-ii%"r";e,or ,, ili[[ttt*n"d.+#tii#*#tliFilr+*,r:'-1"....n",,'l" ,,. Y#Xg3:,*i:,*:*'333331 r"-1, Audit-, commissionererte, Ivradhapur, T;3"lfo1fl"u"1l? 311;*'..'"ner (cr)' secunderabad commis';ionerate' GSr ' - ghi*an, Hyderabad-500004 ^ icci^nar: rtp ,\iladhaour 17.The Additionrr con,rriliiier (cr), Audit ll commissioner;rte, Madhapur' ,r, !il3"i33'lgll)318"1,,i,,ioIer (stateJ-ax),-yllq"g1l-ujg?l]l .?ll;:',?;Ytfli3t 1 9. The Pri ncipar s*c|.etari'inEv;;;id;p;''1;ent' slcietariat B tr ildings' State of ,. +f;,St%fl3rlJfli"!il?1","s Section, High court ror the srate :r reransana at ,,t ?X3"5t,?,1^ orricer, writ Non-service section' High court ror the state of ,, ffi5tt":1ff'&''3."1',1,?fl ,, section, High court ror the state or relangana at ,.. BIl"#?i . R I KARTH I K yrrly LEP .Fffi1i{ffi5,i,i$ri+?3qqr*Fffi DY Ad vo car te to PU Cl il,g-EEE[s$tffi ^=*,., oF lNDlA. Higtr couri iolthl3li" bt r"t'hguna al Hvderaba'j IOPUCI 27.rwo ccs t: sp.. iF'i'oil'"slArE ln"x' n,gr, bourt f :r the State of -' i"tinqunu at HYderabad [OUT] 28.Two ecs to Gp roH'HEVErrruE, High court for the state of Telangana at zg. ttltro CD Copies Hvderabad [OtJT] -RAtvlAN.A ^P BSR I I I I I I i 1 I I l I I I I I I I i I I I HIGH COURT DATED: 1110412025 I ,w "(\< List with W.P.No'13734 of 2023 & batch -/' itJ' '' \ COMMON ORDER REV. A.No.1 of 2025inW.P.No.5617 0F 2024 of 2025inW.P.No.8022 oF 2024 REV.I. A.No.2 REV.I.A.No.3 of REV. l.A.No.1 of 2025 in W.P .No.10 565 0F "i 2025 i nW.P.No.10322 oF 20 24 and 2024 ), o?i;ZW z o A 05 ,,ATCH gC t ALLOWING ALL THE REV' l'A's & RESTORTNG ALL THE W'P's TO ITS FILE &(' o\ 0 \