M/s. Fairway Services v. 1. The Assistant Commissioner (ST)

of the CGST/SGST Acts 2017, lhe same is against Principles of Natural Justice, more particularly G.O. N/s. No. 118, dated 25.08.2023 issued by the 3rd Respondent and the Notification No. 9/2023-Central Tax, dated 31 .03.2023 issued by the 4th Respondent and G.O. Ms. No. 170, dated 3011212023 issued by the 3rd Respondent and the Notification No. 56/2023-Central Tax, dated 28J2.2023 issued by the 4th Respondent extending the limitation period to make the assessment, as illegal, ultra vires to Section 1684 of the CGST/SGST Acts 2017 and contrary to Article 14, 19(1)(g) and 265 of the Constitution of lndia. G.O. Ms. No. 1'18, dated 25.08.2023 and G.O. tt,ls. No30.12.2023 issued by the Government of Telangana and the Notification No. 9/2023-Central Tax, dated 31 .O3.2023 and the Notification No. 56/2023-Central Tax, dated 28.12.2023, issued by the 4th respondent as ultra vires to Section '1 684 of the IGST/ CGST/SGST Acts 20'1 7 and consequently set aside the Order. daled 23.O4.2024, Summary of the Order in Form GST DRC-07, dated 23.04.2024 and the Proceedings dated Nil passed by the 1st Respondent, for the tax period 2018- 2019, under the IGST/CGST/SGST Acts 2017, as null and void. l.A.NO:'l 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 Suspend the Operation of the Order, dated 2310412024, the Summary of the Order in Form GST DRC-07, and the proceedings, dated passed by the 'lst Respondent, for the tax period 2018-2019 under the CGST/SGST Act 2017, and direct Respondents No. 1 to 6 in freezing the petitioner bank account vide account No. (Account No. 024505004678, lclcl Bank Ir/ehidipatnam Branch) with respondent No.6. Counsel for the Petitioner : SRI B.NARASAIAH Counsel for the Respondent Nos.1 & 2 : SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PLEADER FOR STATE TAX Counsel for the Respondent No.3 : SRI A.S.VASUDEVAN Counsel for the Respondent No.4 : SRI K.ARVIND KUMAR Counsel for the Respondent No.5 : M7s DOMINIC FERNANDES Counsel for the Respondent No.6 : - The Court made the following ORDER THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.19559 of 2o25 I I ORDER: (Per the Hon'ble the Acting Chief Justice Sujoy Paul) Sri B.Narasaiah, learned counsel for the petitioner and Sri Swaroop Ooriiia, learned Special Government Pleader for State Tax appearing for the respondents

2. Learned counsel for the petitioner and iearned Special Government Pleader for State Tax submitted that since the impugned notice and order are unsigned, the same may be set aside in vierv of the common order passed in W.P.No.21iO1 of 2024 & batch, dated 28.O2.2O25

3. Accordingll., the impugned notice and order are set aside. The conscquential bank attachment, if any, shall also stand revoked. Liberty is reserved to the respondents to issue fresh show cause notice/ order in accordance with law and, for undertaking this exercise afresh, the limitation will not be a hurdle for the respondents 2 4 . The Writ Petition is disposed of withou t expressing any opinion on the merits of the case. No costs. Interlocutory applications, if any pending, shall also stand ciosed. //TRUE COPY// SD/. MOHD. ISMAIL DEPUTY REGISTRAR secfukorrrcen To

1. The Assistant Commissionel- (ST), Mehdipatnam - ll, Charminar' HYDERABAD.

2. The Principal Secretary to the Government, Revenue (CT) Department' Telangana Secretariat, State of Telangana at Hyderabad'

3. The Slcretary, Union of lndia, Ministry of Finance, North Block, NEW DELHI- 1 10001.

4. The Chairman, Central Board of lndirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi-1 10001.

5. The secretary, Goods and Service Tax Council, GST Council, Secretariat, 5th Floor, Tower-ll, Jeevan Bhuarti, Building, Janapath Road, Connaught Place' New Delhi- 1 10001 .

6. lclcl, Bank Ltd., H. No. 12-2-823tN4l 12' Gottipati Towers, Main Road' Mehdipatnam, HYderabad 500 028.

7. One CC to SRI B.NARASAIAH, Advocate [OPUC] 8. One CC to SRI K.ARVIND KUMAR, Advocate (OPUC) 9. One CC to SRI A.S.VASUDEVAN, Advocate (OPUC) 10. One CC to lvl/s DOIMINIC FERNANDES, Advocate [OPUC] '1 l One CC to SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT 1 2. Two CD Copies t PLEADER FOR STATE TAX, Advocate (OPUC) SA TKS W ..',..:: - ,4 .< -.-- :', "a-\' I !,, r, ,. cir. 21 [uB 16 * lir.-S t:-..f a -.r'l/' -7 (-! ; I HIGH COURT DATED:1610712025 ORDER WP.No.19559 of 2025 DISPOSING OF THE W.P WITHOUT COSTS. L