High Court · 2025

Petition urd,,rr Si,tction .1 5.1 CpC praying that in the cir in the affidavit ftl,:c in srupport of the petition, the High Court further stay all pro .€,.6;.rs in pursuance of the lmpugnecl S dt.31-01-2024 issur,,i ry the 3.d Respondent in FORM NO. Reference No. ZD3liO1 214046961G for the Financial year 2C1B - 1g lA NO: 3 OF 2024 cJmsfances stated nray lrs pleased to h f,w ( )a use Notice t)RC - 01 bearing Petition unrrer S:cl jon 151 cpc praying that in the circL mstirnces stated in the affidavit filed n r;,pport of the petition, the High Cout m ry b,r pleased to further stay all procered rgs in pursuance of rhe impugned firrar assessment order in FORlvl GST DFt(r ,- 07 bearing Reference No 2D3604240s1 8: 9U dt.3o_4- 2024 for the Finanoir, I y=ar 2O1g_19. Counsel for the petitic rrerr: SRI T. PRADYOTH Counsel for the Respor dent Nos.1 to 3: SRI SWAROOP OOR|L[.A, SPECIAL GOVT PLEADER FOR SiATE TAX 9*1":1.1:l!!: Res;:,onctent No.4: sRt K. ARVTND KUMAR, cENTRAL GOVERNMENT COUIV{;,:L FOR UNION OF INDIA & Counsel forthe Respondent Nos'5 and 6: SRI DOMINIC FERNANDES' SC FOR CBIC wRlT PETITION NO.10976 0F 2024 Between: Tirumala Music Centre Private Limit-e4 i,i;dkp"t, Hvderabad, Telangana' 500036 ^16t10127 t1O5l'10' Municipal Colony' ...PETITIONER AND 'l . State of Telangana, Rep. by its Principal Secretary to Government' Revenue (CT-ll) Department, Secretariat, Hy0eraDao'

2. The Chief Secretary and Special Chief Secretary To Government FAC' ' nei"-nr'je tci-iri o.jpartm"ht, Secretariat, Hyderabad' 3. The Assistant Commissioner (State Taxes)' \tqfafqet 2 Circle' Charminar -' 4. Union of lndia, Represented by its Secretary' IVlinisW of Finance' Department Oirision, 11th Floor, Gagan Vihar, Hyderabad' lelangana' of Revenue, t tortn atocx, bl;i';i"sd;i;;idi' trtew o'etni' 1 1oo01 ' 5. Goods and Service I ax council, Repres-ented.by its secretary, GST Council " 5#fir;i;i,-sfli r]oor, ro-wer ir' .r""Gn Bharati Building' Janpath Road' -onnaught Place, New Delhi, 110001 '

6. Central Board of lndirect Taxes and-Customs' Reoresented bv its Chairman' R"'"ii'"' r'to|.tn Block' cehtral Secretariat' Ministry of Finance, d#,;ffi;t "i New Delhi, 110001 ...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 issue a Writ, Order or Direction more particularly one in the nature of a Writ of Mandamus, a) declaring the Notification in G O' Ms No' 1'18/2023 dated 25lr,gt2o23 issued by the 2nd Respondent and the related/corresponding Notification No. 0g/2023 issued by the 6th Respondent in terms of section 1684 of the TGST/CGST Acl, 2017, extending the limitation for passing of order under SectionT3forthefinancialyear2ol}-lgto3lt03t2o24asultraVirestheSection l684oftheTGST/CGSTAct,2OlTandalsomanifestlyarbitraryandviolativeof Article't4oftheConstitutionoflndiaandsetasidethesame'andb)declaringthe lmpugned final assessment order passed by the 3'd Respondent in ORM GST DRC-o7bearingReferenceNo.zD360424092166Adated30.04.2024forthe FinancialYear2ol}-lg,purportingthefinalassessmentorderasbeingnon-estin law for the lacti rf :trry authentication and even otherwi:;e barre J by without jurisdicticrr, 1:1r1npls1s;y vague, baseless and set aside flte sitme. IA NO 't oF 2024 limitation, Petition under Ii,lcti the arridavit rir",, ,, _..-ppoo,l ::[H:1,,:r]i,:" rurther stay urr pr,rr,.,rngr,, *;;:";r;;",j^ dated 31r01/2022 i,sr)c;r,^"';;;":^:^-vr Reference No. Zt)3i;0.1 i 40,, the circu,sr€nces stated in co.rrt n,av ,e preased ro trre ImpugnerJ strow cause Notice ,n" ard Respondent in FORIVI NO. DR( Ol bearing 44791J for the Financiat year 2018 _ 1g IANo: 30F 2024 Petition uncle. St( roti the arr dav t r reo n s,,poorl :: [T*:::':rru,:::;.ff i :l]":::"J * further stay a' proce erli^gs in pursuance ,*lrrrnr"d fir,ar assessment order passed by the 3rcr l:iespondent in FoRM GST DRC-07 be,rrin(r Reference No. 2D360424092166t, ci 3C-4_20 24 for theFinancial yeat 2O1B_19. Counsel for the petitioner: "i SRI T. PRADYOTH c o u nse r f o r t h e R e s p, o rr, r e n t N os r10,l.rSiiyi ,J[ 3s'illTl,fi i lll. Jff fi Counsel for the Responde nt Nos.S and 6: I' l,#,fi,r#l 5 j fixr The Court made the fc,llorving: COMMON ORDER ['"^.J.RH h1]o r. r* N D Ku M A R, c E N r R A I :3'.%JlT3'ERNANDES TIIE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION Nos.10874 & 1 O976 of 2o24 COMMON ORDER (Per the Hon'ble the Acttng Chief Justice SujoA paut): Sri T. Pradyoth, learned counsel for the petitioner l Sri Swaroop Oorilla, learned Special Government pleader for State Tax, Sri K. Arvind Kumar, learned Central Government Counsel for Union of India and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for the respondents.

2. Regard being had to the similitude of the questions involved, on the joint request of learned counsel for the parties, the matters were analogously heard and decided by this common

3. Learned counsel for the petitioner and learned Special f Government Pleader for State Tax submitted that since the impugned notice(s) and order(s) are unsigned, the same may be set aside in rriew of the common order passed in W.p.No.211O1 of 2024 & batch, dated 28.02.2025. { --=.-F 2 Accorrl rrgiy, the impugned notice(s) and order s) in these

4. Writ Petir.icr s are set aside. The consecuer tial bank attachment(r;) if any, shall also stand re'.'okr:d Liberty is reserved tc t lLe respondents to issue frt:sh st ou'' cause notice(s)/crc er s;) in accordance with law and, fcr u ndertaking this exercrs,, al-esh, the limitation will not bt: a hurl1e for the respondents.

5. The \r/ - t Petitions are disposed of u ithout expressing aly opinion on he merits of the case. No costs,. In tt:rlc t:utory applications, if aly pendi -rg, shall also stand clos,:cl. //TRUE COPY// \ I;D/. V.KAVITHA DEPUTY REGTSTRAR__ /,/ \-_ SEcTION OFFICER The Princr: ra.. Secrelary to Government, nevenqf (C T-ll I Dep artrrent, Secretaria.. 5i : te of Telangana, Hyderabad. The Chierf ::!Sl?tgrV and Special Chief Secretary, To Governr rent FAC, Revenue r {:ll -l') Departmeht, Secretariat, Hydeiabact. The Ass,st:rnt Oommissioner, (State Taxes), Malakpet 2l)irc, t, Charminar Division, 1 'tfr Floor, Gagan Vihar, Hyderab'ad, Telanqan; The.Seoel.ary Union of lndia, Ministry of Finance, Depalme,rt of Revenue, North Bloc-.. I t,ntral Secretariat, New Ihe Se_cre, a ry Goods and Service Tax Council, GS-f Co unci Secretariat, 5th -' Floor, Tcw:rr li, Jeevan Bharati Building, Janpath Road, Cronn rugfitFLce, New Delhi 11i)10'l The Cha rn.ra r lVlinistry of Finance, Cenlral Board of lndi-ect laxes and gu:tgmsr L.'e ) lrtment of Revenue, North Block, Cenlral S ecr€ tariat, New Delhi, '1 10CrC' 1100d1 -Delhi, To, 1 2 J 4 5 6 I elangar a at ryderabad[OUT]

7. One CC '.o Sri 'l-. Pradyoth, Advocate tOpUCl B Iryo CC .o l-r, Special GP for State Tax, Hiqh Court for t.re S ate of 9. One CC tc S'i t(. Aravind Kumar, Central Government Cc,uns,:l for Union of 10.One CC lo llr --ominic Fernandes, SC for CBIT[OpUC] 11 Two cD ()c l"-'; lndia[OPIJ(. ] pAQ TJ KV HIGH COUIR'r DATED:19t0:lt2O2S \ t j ORDER WP.Nos.10BZ,4 & 10976 of 2024 <a4 ;R rrlE I - ,-i ,'.r. It () '.L 1 \* \ 7 4 ,luu M ((\( z a .d+ TT o DISPOSING CTE THE WR|T PETtTtoNS WITHOUT CO$TS t^, ,( 5>\