Act. The pctitioner has relicd upon two decr srons rn M/s. K.Marlhukar Company v. The Assistant Commissioner

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ or Order, more particularly in the nature of a Writ of Mandamus or any other appropriate Writ, declaring the impugned order in Form GST DRC-07 vide Reference No.2D360424096024G dated 01.05.2024 issued for FY 20'18-19 under Section 73 of TGST/CGST Act. 2017, as illegal, arbitrary, and contrary to the provisions of the CGST Act, 2017. barred by Limitation and violative of Articles 19(1Xg) and 300A of the lndian Constitution. I I a I lA NO: 'f OF 2025 Petition under Section 1 51 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 Garnishee Notice in Form GSR DRC-13, dated 12-12-2024 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 nlay be pleased to grant interim stay relief to restrain the Respondents from initiating any action to recover the demands confirmed under the Order in Form GST DRC-07 vide Reference No. 2D360424096024G dated 01.05.2024 issued for FY 2018-19 under Section 73 of TGST/CGST Act, 2017. Counsel for the Petitioner: SRI P.BHARATH NANDAN Counsel for the Respondent No.1 to 3: SRI SWAROOP OORILLA, SPL. GP FOR STATE I'AX The Court made the following: ORDER ? ( , i THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN AND WRIT PETITION No.3O173 of 2025 ORDER: Learned counsel Sri P.Bharath Nandan appears for the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondent Nos. 1 to 3.

2. Heard the learned counsel for the parties.

3. The adjudication proccedings and, in particular, the order-in-original dated O I .O5.2024 passed under Section 73 of the Telangana Goods and Scn'ices Ta-x Act, 2017 (hereinafter referred to as, "the Act"), along rvith the summarJi of the order of the same date in Forrn GST DRC- 07 are assailed on the ground that the order- in-original is barred by limitation.

4. For the financial years 20lB-2O19 and 2O|9-2O2O, the Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministn, of Finance, Gorrernment l ol India, vide Circulal No.56/2023-Central l'ax, dated

28.12.2023, t:xtended the time limit specified LLnder sub- section (10) ol Section 73 ol the Ccntral (ioods and Scrvices Ta-:: Act, 2017 , for issuance of ordcr ,,Lndcr sub scc:tion 1!)) of Section 73 of the said Act up to .'0.O4.2024 and 31 .OB.20')1 respectivcly

5. Tl-re shrw cause notice, though u,as issued on 31 .O1.2024, trut the order-in-original and the srrmmary of the order in DRC-07 u,ere passed on 01.05.20124 be,r'ond tl.rc periocl permissible under Section 73(10) of thr: Act. The pctitioner has relicd upon two decr srons rn M/s. K.Marlhukar Company v. The Assistant Commissioner (STf t and M/s. Lakshmi BheLnu Steel Traders v, A.ssistant Commissioner (ST), Mcrdhapur-2 I Circle, Hyderabad2 on the same issue. Hc submits that, in fact. the date of the order-in-original was also O1.O5.2O?-4 in those cas,ls. Therefore, the petitioner h:rs sought quashing of the order-in-original on grounds of limitation ' 102-t (7) l Ml I 127.- Telangana High Court r:o:s (z) tut ll86 [clangana [{igh CoLrrt

6. The petitioner's appeal, hos'errer, u,as dismissecl as being beyond the period prescribed under Section 107(1) and (4) of the Act. Learned counsel for the petitioncr- submits that since the order in -origir-ral sullers from errors of jurisdiction on grounds ol limitation, thc writ petition rs maintainable.

7. Learned Special Govcrnrnent Pleacler for Statc Tarx fairly submits that in consonance u ith the Circular No.56/2023-Central Ta-x, dated 28.12.2023, issued by' the CBIC, the Government of Telangana has also issued the corresponding notilication in G.O.Ms.No. 170, dated

30.12.2023. The last date for passing an order in respect of the assessment proceedings lor the linancial year 2O1B- 2019 was 30.O4.2024. The order-in-original is, thereforc. barred by limitation.

8. Having regard to the aloresaid lacts and circumstances, the impugned order-in original dated Ol .O5.2O24 and the summarv of the order in Form GST DRC-O7 dated O1.05.2O24 are set aside on the ground of + limitation.Thebankattachmentmadeconseqr-Lentthereto vide Annexurc P-3, dated 12. 12'2024, is also qLtashed' 9 . The u'rit petition is accordinglv allovt'ed lhere shall bc no ordcr a s to costs M isct:llaneous applications pending, if any' shall stand closcd SD/ A ...IAWAHAR REDDY ANT REGISTRAR //TRUE COPY/i CTION OFFICER '1 . The Principal lsecretary, Revenue Department (Commercial Taxes), Telangana Secrelaraat. Hyderabad, State of Telangana.

2. The Assistant Co'nmissioner (ST), Adilabad Division, Adiliabad Circle, H No. 9-6, 2nd Flcor , (lhandra Hero Complex, Sai Nagar, Dasnapur, Adilabad- 504001

3. The Appellate Joint Commissioner (ST), Hyderabad RLrral Division, CT Complex, Nampally-50000'1.

4. The tVlanager, State Bank of lndia, Dhanalaxmi Lodge Comolex. NH 7 Road, Adilabad-504001 .

5. One CC to SRI P UHARATH NANDAN, Advocate [OPUC] 6. Two CCs to SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX, High Court for the State of Telangana at Hyderabad [OUT]

7. Two CD Copies To, & BSR Bs I t a \ + * , + a I I HIGH COURT DATED:0711012025 ORDER WP.No.30173 crf 2025 I t C R-f HE st a 31 0l,T yp5 { Da rC !t co t ]. <\+ ALLOWING THE WRIT PETITION, WITHOUT COSTS 1 1') o\