High Court · 2025

Petition under Articte 226 ol 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, one, more particularly in the nature of Mandamus or any other appropriate writ, declaring the lmpugned order No. 2D3602250154461 dated 06.02.2025, passed by the 2nd Respondent, under the provisions of the central Goods and services Tax Act, 2017, tor the period October 2022 to December 2022 ' as arbitrary, illegal, non-speaking, bad in law' void-ab-initio, violative of the principles of natural justice, and consequently set- aside the same t3 the extent it denies rightfur refund to the l)etitioner, after, directing the Respondents, their seryants, agent( or representatives to fo'ithwith grant and sanction refund to the tune of Rs. 1 9, 1 1 ,6 2Ol_, along with applicable interest. Counsel for the petitioner: SRI pRASAD PARANJAPE, REp. FOFI SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: SRI SWAROOP OORILLA, SPL GP FOR STATE TAX WRIT PETITION NO:12447 oF 2025 Between: DSV Air and sea rnternationalprivate Limited., DooR No. 1-[-384 AND 385. EJ"l"ol,.,uio."ivi"ir;i, f"l}Iflrfil33.sardar Pater noau, -eesl;i"f ..PETITIONER I3iitfiiSl-ifi n"E]ii,}."f .tJi:J,glJf ,i;f""lsardsecretaryt,,Government, Assistant Conrmissioner of State.Tax, Khairatabad _ Somajiguda_2, Circle. gth froor, B-Btock, Mayur, compter, eo,oi, uliJr'J6#_-s,o.o oor. T,:tangana f8,Tfif;ft"t of state Tax, Punjagutta Division, Hyderabad - 500 ooi, [d,,tj: r{,: i:,iEe,& ]lillfi:fl,*li"ilib i:"fsJ:,h j"it,,.jf:,,A,J:5: Somajiguda, Hyderabad, tetahgana, i0odS-i' "''' """ AND

1. 2 3 4 ...RESPONDENTS Petition under'Articre 226 0f the constitution of rndia praying that in the circumstances stater, in the affidavit fired therewith, the High c curt may be pleased to issue a wrif, order or Direction, one, more particurarry in the nature of Mandamus or an-y other appropriate Writ, declaring the lmpugned Order No. 2D360325021609F dated 13.03-2025 passed by the 2nd Responderrt. under the provisions of the centrar Goods and services Tax Act, 2017, for the period January 2023 to Marc:h 2_023, as arbitrary, illegal, non_speaking, bad in law, void_ ab-initio, viorative of the principres of naturar justice, and consequenry set_aside the same to the extent it denies rightful refund to the petitioner, after directing the Respondents, their servants, agents or representatives to forthwith grant and sanction refund to the tune of Rs. 34,82,7111 along with applicable interest. Counsel for the Petitioner: SRI PRASAD PARANJAPE, REP. FOR SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: SRI SWAROOP OOBILLA' 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 PETITION Nos.123 25 & 12447 of 2O25 COMMON ORJDER (Per the Hon'ble the Acting Chief Justice [.:ujoA paul): Sri Prasad Paranjape, learned counst.l reprcisents Sri A.V.A. Si',,a Kartikeya, learned counsel for the petitioner and Sri Su,aroolt Oorilla, learned Special Governmen t pleader for State Tax, lor the respondents.

2. Regzu-d being had to the similitude of t he questions involved, as a.greed, these matters are finally heard

3. Learned counsel for the petitioner, in both the cases, raised singular submission. He submits that the p,rtitioner filed detailecl replir:s to the impugned show cause notices in both the matters and r-ook specific grounds in the replies fil,:d before the t respondent l\o.2. However, the refund rejection orders, I impugned herein, do not reflect aly application of mind on the replies and specific stands taken therein by the petitioner. Thus, the impugnei orders in both the cases may be sr:t aside and respondent No.2 may be directed. to consider the replies and pass fresh or,lers in accordance with 1a,*.. l I I l I l I l I

4. Learned counsel for ttri other side has no objection to this innocuous prayer.

5. Accordingly, both the impugned refund rejection orders dated 06.02.2025 and 13.03.2025 a_re set aside. The petitioner shall now appear before respondent No.2 on 0g.05.2025 at l1:3O A.M., for which, no separate notices will be required to be issued to the petitioner. On such appearance, respondent No.2 shall rehear the petitioner ald pass fresh orders in accordalce with 1aw.

6. With aforesaid and without expressrng any opinion on merits of the cases, these Writ petitions are disposed of. No costs. Interlocutory applications, if any pending, shall also stand closed To, SD/- T.CHANDRA SEKHAR REDDY ASSISTANT REGISTRAR //TRUE COPY// SECTION OFF]CER 1 The Principal Secretary to Government, Secretariat, Hyderabad, State of Telangana. R nue (CT-ll) Department,

2. The Assistant Commission-er of State Tax, Khairatabad - Somajiguda-2, Circle, 8th floor, B-Block, Mayur, Complex,'Abids, Hyderabad - 6O'b OOii Telangana

3. The Commissioner of State Tax, Punjagutta Division, Hyderabad - 5OO 001, Telangana

4. DSV Air and Sea Pvt. Ltd., (previously known as Agility Logistics private Limite.d) H. No. 6-3-.1090447,'becond-Fioor, IMS Hou;e, haj drrivin noii, Somajiguda, Hyderabad, Telangana, 500082

5. One CC to SRI A.V.A.SIVA KARTTKEYA, Advocare tOpUCI 6. Two CCs to SPL GP FOR STATE TAX, High Court for the State of Tetangana at Hyderabad [OUT]

7. Two CD Copies BSR HIGH COURT DATED: 2510412025 COMMON ORDER WP.Nos.12325 and 12447 of 2025 +) ) ,) \...'rl URGENT 1Hc S f4) c -)i{ P Z o .}. [2 r,rAY zffi s !;st,r-,-''- ))' - i:-1--.;- ---'-' DISPOSING OF BOTH THE WRIT PETITIONS, WITHOUT COSTS Lo ).4