M/s. Ultrafil Air Systems (lndia) Private Limited v. The Assistant Commissioner (State Tax)

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 ...RESPONDENTS a writ, order, or direction more particularly one in the nature of a Writ of lVlandamus declaring impugned Order vide Ref No. 2D360424O67O541 daled 27.04.2024 passed by the 1st Respondent under the provisions of CG ST/TGSI Act, 2017 as being void, arbitrary, irlegal, without jurisdiction, violative of the principles of natural justice a;:art from being violative of Articles 14, 19(1Xg) and 265 of the Constilution of lndia, and to cons,equently set aside the same and pas;s such l.rrther or other orde(s ) as; this Honble Court may deem f it and ltroper in the circum;tances of the case and prayed for condoning the delay based on the merils of the case. . a writ, crde', or direction more particularly one irr the natr.tre of a Writ of l\,4andamus declaring that the Notification No. 09/20123-C.T. dated 31 .O3.?-023 irnd Notification No. 56/2023-CT dated 2i3.12.2023 issued by Res;pon,lent No.4 through Respondent No.5 and corresponding GO Ms,. No. '1 1B dated 25.08.2023 issued by Respondent No. 3 which extend ed the time limit for passing the orders, are without authority of law and ul-ra vires to the section 73(10) of the GSiT Act 2017 and Section 16ttA of GST Act, 2017 and violative of articles ta, 19(1Xg) 21 and 265 of lhe Constitution of India. lA NO: 1 OF 202'4 Petition urrder Section 151 CPC praying that in the circumstances stated in the affidavit fi ed irr support of the petition, the High Court may be pleased to stay operation cf Ctrder vide Ref No. 2D360424067O541 daled 27.o4.2o24 passed by the R,rspondent No.1. Counsel for the Petitioner: SRI VENKATA PRASAD.P Counsel for the Respondent No.1 to 3: SRI SWAROOP OORILLA, SPL GP FOR STATE TAX Counsel for the Respondent No.4: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERIAL OF INDIA Counsel for the Respondent No.S: SRI DOMINIC FERNANDES, SC FOR CBIC WRIT P ETITION NO:11 356 0F 2025 Between: SRI DURGA ENTERPR|SES,..Represented by its partner Mr. Nagabandi illfrdii*1i."-0, ASHoK NAGAR;- BEiidl,rpnLLv _ so42s1_. Dist AND ...PETITIONER

1. The Assistant Commissione rroo,,Vyi'r,iia'vi6Jffi'Hi,J.:;lsJiyf#tl;,&T:0:m13,ffi ,:;&)3a,n-27,1st 2 The commissioner of stale comptex, M J Road, opposite err,ihieh;;;, r.rIfiparry, Hyderabad. e o,e,n m e-nt, "i; ;E 3f 3, .:3iJ3?i"H1rrll|.,'1."0 3. The State of Telaoni ^Tax, slate of reragnana commerciar taxes r,, n. i p re s ecreta ry to ..,RESPONDENTS Petition under Articre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction, decraring the Show cause Notice dated 31-05-2 024 vide reference no. 2D3605240679134, alr consequentiar orders passed in pursuance of the said SCN' incruding Form GST DRC-07 0rder passed dated 1510812024 vide reference no. 2D360824046133H by The Assistant Commissioner (ST), Under S ection 73 of the TGST and CGST Act,2017. The summary of under declared tax is as follows. Total Tax Rs. 10,92,065/_ (SGST Rs.3,69,097/_ CGST Rs.3,69,097/- and IGST Rs.3,53,87il-), beside leavy of penalty and interest under section 50 of the CGST Act, 2O1l as prescribed under section 73(9) of GGST Act, 2017trGST Act,201r, for the financi ar year 2019-2020 without even issuing Form GST DRcolA as contemprated under Rure 1421A of the Rures 2017 without signature of the officer concerned in the a[ consequentiar orders passed in pursuance of the said scN, incruding Form GST DRC-07 by the rst Respondent and without DrN and without even granting sufficient opportunity of being heard to the petitioner as arbitrary contrary to the provisions of thecGST/SGST Acts 20'17 and contrary to the Article 14, 19 2 g, 21 and 265 0f constitution of rndia and consequenfly set aside the SCN dated 31t0st2024 and all consequentiar orders passed in pursuance of the said scN, incruding Form |li ,/ GST DRC-07 as illegal null and void and to pass such other order or orders in the interest of jus tice. lA NO: 1 OF 2021; Petition under Section 151 CPC praying that in the, circumtrtances stated in the affidavit filed irr support of the petition, the High ccurt may be pleased to stay all further p.ocer:rJings including any recovery, pursuant to thr: Show cause Notice dated 31-()5-2024 vide reference no. 2D36052 4t)679134, all consequential orcers passed in pursuance of the said SCN, includ ng Form GST DRC-07 order passerl dated 15-08-2O24 vide reference no. 2D360824046133H by The Assistant Co"nmissioner (ST), Under Section 73 of ther TGST & CGST Acl, 2017. The summary of under declared tax is as lollowr;. fotal Tax Rs. 10,92,065/-(SG13TFs.3,69,097/-CGSTRs.3,69,097/-anClGSTlls3,53'871/-)' beside leavy of pena ty and interest under section 50 of tne cGS-l- Act, 2017 as prescribed under section 73(9) of CGST Act, 2017ITGST Act,2017, for the financial year 2O19-2120 pending disposal of writ petition. Counsel for the Petitioner: SRI UPADHYAY RAGHAVENDER Counsel forthe Respondents: SPL GP FOR STATE TAX The Court made the following: COMMON ORDER THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITIO N Nos.2849 9 of 2024 and I 1356 of 2O25 COMMON ORDER: (per the Hon,ble the Acting Ctief Justice Sujoy paul) Learned counsel Sri p.Venkat prasad and Sri Upadhyay Raghavender, for the petitioners and Sri Swaroop Oorilla, learned Special Government Pleader appearing for State Tax.

2. Regard being had to the similitude of the question" inuotu.a, I on the joint request of learned counsel for the parties, the matters are analogously heard and decided by this common order.

3. Learned counsel for the petitioners and learned Special Government Pleader for State Tax submitted that since the impugned notice(s) and order(s) are unsigned, the same may be set aside in view of the common order passed in W.p.No.21 101 of 2024 &, batch, dated 28.02.2025.

4. Accordingly, the impugned notice(s) and order(s) in these Writ Petitions are set aside. Liberty is reserved to the respondents to issue fresh show cause notice(s)/order(s) 1n 2 accordance rvith larv and, for undertaking this exercise afresh. the limitation wili not lrt: a hurdle for the respondents

5. The Writ, Petitions are disposed of without exprr:srling any opinion on the merits of the case. No costs. lnterlo :utory applications, if any pending, slra1l also stand closed . //TRUE COPY// To, 1 The Assistant (lommissioner (llate Olvisibn, f.impally, Telangana - 500 001 The Assistant Oommissioner, Nacharam 1 NampallY, Telangana - 500 00'1 ^Tax)' 2 SD /.A. SRINIVASA REDDY SSISTANT REGISTRAR I SECTION OFFICER Nacharam 1 Circle, Malkajgiri Circle, Saroor l'lagar Division, Tax), HYdr>rabir(i, Telangana'

4.TheAssislantrlommissioner,(stateTax),.trrlanc.herialcircler'tlNo19-27'1st

3. The Principal Secretary to Government' Revenue Department (Commercial - ii;;Vy.H;'i'i c" *pr"i' ii""i rrvo'"i diiase' Mancr.rerial'504208' 5. The Commissicrner of State Tax' State of Telaonana '3o'nmercial taxes complex, v J rt'rad, op;!:i; cutonlahJv';' Nam"pallv' Hvd"rrabad' 6. The Secrr:tary, Ministry of Finance, North Block' New Delhi' Union of lndia- 1 '10 001

7. The Comrnissioner' Central Board of lndirect Taxes and Custrims' GST Policy Wing, Nerru Delhi.

8. One CC tc SRI VENKATA PRASAD'P' Advocate [OPUC] 9. One CC to SF I UPADHYAY RAGHAVENDER' Advocate [OP'JC] 1o.One CC to SFI DOMINIC FERNANDES' SC FOR CBIC [OPLC] 11.One CC to Stll GADI PRAVEEN KUIUAR' DEPUTY SOLICII-OB-GE-NERIAL ' ' SFjr.iolp,Ini(,ii colrt folthL-s-iaie ot rerahgana at Hyderabarl [oPUC] 12.Twoccs to sPL GP FOR STATE TAX, High court for the st',lte of Telangana at Hyderabad [r3UTi

13.Two CD (lopirls BSR LS HIGH COURT DATED: 2410412025 COMMON ORDER ), ,/" /-=*- ---':.- /f*' ar' s'. e ( 2? t'ttiv UJp5 o6sp4 rClrF WP.Nos.28499 of 2024 & 1 1356 of 2025 DISPOSING OF BOTH THE WRIT PETITIONS, WITHOUT COSTS