High Court · 2025

M/s. Sathguru Software Products Private Limited, (A Private Limited Company incorporated under the Companies Act, 1956) Plot No. 54, Sagar Society Road Number 2, Banjara Hills Hyderabad, Telangana - 500034 Represented by its Director Sri. Ragunathan Kannan ...PETITIONER AND 1 Assistant Commissioner, (State Taxes) Srina Division [t/ayur Kushal Complex, Abids Telangana - 500001 gar Colony Circle - 1, Punjagutta Road Gunfoundry, Hyderabad,

2. Appellate Joint Commissioner of State Tax, Punjagutta Division, Sth Floor, C.T Complex, Nampally, Hyderabad, Telangana -500001

3. Commissioner of Commercial Taxes Department, C.T Complex, Nampally Hyderabad, Telangana -500001

4. State of Telangana, Rep. by its Principal Secretary (Commercial Taxes) Telangana Secretariat Hyderabad, Telangana - 500022

5. Union of lndia, Through the Joint Secretary Department of Revenue lr/inistry of Finance, North Block, New Delhi - 1 10001

6. Goods and Services Tax Network (GSTN), Worldmark 1, Aerocity, lndira Gandhi lnternational Airport, New Delhi - 110037

7. Assistant Commissioner of Central Tax, Somajiguda Range, Ameerpet Division Hyderabad GST Commissionerate 3'o to 5'n Floor, Tomar House, Plot No. 140 H.No.8-3-1040, Opp. Ratnadeep Super lt4arket Srinagar Colony, Hyderabad, Telangana - 500073

8. Principal Commissioner of Central Goods and Services Tax, Hyderabad GST Comniissionerate! 2no Floor, GST Bhavan, Basheerbagh Hyderabad, Telangana - 500004 ...RESPONDEi.ITS I Petition unc ,: - Artrcle 226 of lhe Constitution of lrdia pra,/ing that in the circumstances s::.1€ (l in the affidavit filed therewith, the l-1igh Cout1 may be pleased to: A. lssue arr :gr:rrrpriate writ, order or direction morer palicu arly one in the nature cf a ',tr t of lssue a mandamus, or a writ, ,Jirer:tion or order in the nature lF rrandamus setting aside the endorsemr)n1. issued by the Responrler I'J:. 1 bearing Ref No. DSTO-1/36A8DCSj668rlA1ZB/2021-22 dated 2ri.(l:, io25 Iot being illegal, arbitrary, unlarvful and contrary to the provisions o' Oentral Goods and Services Tax Act, 2)17 and Telangana Goods anc 5)ervices Tax Act, 2017, along with a attendant and conseq L ent ir actions thereto. B. lssue a rr:n:lamus, or a writ, direction or order in the rratur,-' of mandamus or any ctl 1r- appropriate writ directing the Respondert No. '1 and Responrler \ o. 6 to enable the facility for providirg t1e undertaking electron cirl i, r>n the GST common portal in terms r:l Rt- le 86(4) of the CGST t?rkrs, 2017 and TGST Rules, 2017 read wit'r Circular No. 12514411'.01\)-,,15f dated 18.11.2019 and thereafter directing the Responrler ll r. 1 to pass the order in Form No. GST IrMlT.03 for re-credit of lnput Tr< lredit of Rs. INR 48,05,836/- (lNR 24,0i1,91ti,/- under CGST and INF t 4,C2,918/- under SGST) for the tax period ,\pril 2021 to March 2A22, to tlre [: ectronic Credit Ledger of the Petitioner rr in the alternative, permit the F":.ilioner to file a manual undertaking, cirec.ing :he Respondent No. 1 arc Ei,l,;pondent No.6 to accept such manual unclertaking, along with all irtte rce nt and consequential actions theretc. C. lssue a rl:niamus, or a writ, direction or order in the natur: of mandamus setting . srC: .tre assessment order u/s 62 of the TGST A,:t in Form AS[rlT- 07 alon 3 M,it r Form DRC-07 daled 17 .03.2025 bea-ing Reference No. 2D36O32502t',t041r,4 issued by Respondent No. 1 and issu€,a direction not to levy, ac lLrs or recover any interest under Section 5() an(l late fee under Section 47 o'f the CGST Act and TGST Act for the applicable tAx liability pertaining to the tax period commencing from January 2025 fll the date of re-credit of lnput Tax Credil to the Electronic Credit Ledger of the Petitioner. 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 stay the operation of the assessment order Uis. 62 of the Telangana Goods and Services Tax Act, 2017 in Form ASMT-O7 along with Form DRC 07 dated 17.03.2025 bearing Reference No. 2D3603250284O4M and direct the respondent No. 1 and Respondent No. 7 not to undertake any coercive steps for recovery of the outstanding tax liability arising on the outward supplies commencing from the calendar month of January 2025 and onwards. Counsel for the Petitioner: SRI SANTOSH SAGAR KAPILAVAI Counsel for the Respondents No.1 to 4: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX . Counsel for the Respondent No.5: SRI GADI PRAVEEN KUMAR, DEPUry SOLICITOR GENERAL OF INDIA Counsel forthe Respondent Nos.6 to 8: SRI DOMINIC FERNANDES, SENIOR S.C. FOR CBIC The Court made the following: ORDER THE HOI*']3]:I] THE ACTING CHIEF JUSTICE SUJO-\I PAUL AND THE Et(]N',BLE SMT. JUSTICE RENUIiA YARlr, WFUT PETITION No. 1319L of 2025 ORDER: (t r:'tt .- ,:::tt l;le the Acting Chief .Iustice Sujog Patt) Sri Sanr l o;h Sagar Kapilavai, learned ,:ounsel for the petitioner, slttnr,:r that the reliefs (A) ald (B) heLve bee:I granted and to that e x .€ n t the u/rit petition has rendered infruct.lous. So far the re erl' ( s concerned, he submits that lib,ertr mav be reseryed to tlre prtitioner to raise it separately.

2. The othe; ;i le has no objection.

3. Accordinlllr'. the u,rit petition is dismissed havinq rendered infructuous r,,i I I lrc liberty as prayed for. No order as to ,)osts. Miscellan e r r s petitions pending, if any, shal steLncl ,::1osed //TRUE COPY// SDi. B. REKHA RANI $TANT REGISTRAR \ ', SliiCTION OFFTCER To, '1 . One CC t(, S;ftl SANTOSH SAGAR KAptLAVAt, AdVocate tOpUCl 2. Two State s t,r SRI SWAROOP OOry!_LLA, Specia Gcverr^ment pleader for < -i(th Courtforthe Stateof Tetangana at ffyJeraUiOlIOUTI--- - KUMAR, Deputy, Soiiciio General of India

3. One CC kr lRl GADI 4. one cl o SFtr DoN/rNrc FERNANDES, SeniorS.o. forcBrc topucl 5. Two Cl) l-.pi,:s 'RAVEEN IoPUC l IVP GJP /\5 i HIGH COURT DATED :1710612025 -r\\t 'i i( ,t 1J J i:7 lult 2t[ .15 ih' lr ( i ORDER WP.No.13"lg1 of 2025 DISMISSING THE WRII" PETITION WITHOIUT COSTS I@q 9n...-- -6\elr