The High Court · 2025

Petition Under Article 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 more particularly one in the nature of a writ of mandamus declaring the action of the respondents in passing the impugned proceedings in Order-in-Original No 19/ 2025-ADJN (GST) dated 03- o2.2o2limposingthedemandofGsTtax,interestandpenaltiesfortheperiod July 2017 to Aprir 2019 on the ground of evasion and suppression of turnover through katcha transactions and non-issuance of proper invoices and further consequentiar orders vide Ref No. 2D3608250128357, 2D360825012g60c, 2D3608250128472 dated 11-o,-zo2s being iregar, irregurar and in vioration of principles of natural justice and consequenfly set_aside/quash the impugned proceedings and further grant appropriate relief for staying all the recovery actions. l.A.NO:1 OF 2025 Petition Under section 151 cpc praying that in the circumstances stated in the affidavit frred in support of the petition, the High court may be preased to grant stay of collection of the total dispute tax of Rs 23,040/_ IGST, Rs. 22,40,1361- CGST, Rs 22,40,1361_ SGST and atong with penalty of Rs 23,040/_ IGST, Rs. 22,40,136t- CGST, Rs.22,40,136/- SGST. Counsel for the petitioner : SRI S.VIpLAV SIMHA REDDY 9grp_l-l9l_tt'" Respondent Nos.1 to 3 : Ms. K.RUCHiTHA, ADVOCATE FOR M/s DOMtNIC FERNANDES (senior stanaing c;un-;t for CBIC) counsel for the Respondent No.4 : DEpUTy soLICrroR GENERAL oF INDrA Counsel for the Respondent No.5 : G.p FOR REVENUE The Court made the following ORDER wry-r THE }IONO[,R.ABLE SRI JLIS-tlCIl ts-S:\L{ KtiS}i} AND TI{E IIOI{OURABLia SRI .II]STICII SUDDALA CH.,l['AP{'lIII R'\{} W.P.No.29532 OF 2$23 O DEB: @er lTrni'ole Sri Jttstice P.Sani Kr;',-h.;; Heald N{r.S.Vipiav Sirnha Reddy, le:neri cttirr;se1 il;r ii'c petitioner and ivls- K.R-ucnitha, leamed ccunsei rspresenting lr'[r.L)onrinic Femandes, leamed Selior Starding L'ounsel 1-'r:' Central Boarri of Indirect 'i-ares and C'nstoms (CBIC '' :rpt\!'P'''ns icr rcsponCent Nos" I to i. Pelused the record. 2 This u,iit petition is ilicd seeking tl're follou'ing '"eliel-: -' ..io issue a t'ril- ':rdei, or iirec;titlt.' riorl oariicri')ii) trlt il ih* natur; oi a rvrli of inat-rdarnus tjeclalirg lile aciioti .': til; respcnc1enis ;i irasstl13 i:le ir:rpugneii plorr--t'lir'es in ii'rc;l- ir-Origirai \t>.iv1i2015-AI)''N(cST)'-lated {)i.02'lil.rs impcsi.g the dl:rr;arti ii C-\'i'ra-'i, irr:;iest:nd ienai.Lies liri ihrl pe;iod Ju,y 2C17 to Apr,l. l0l9 o:l lirc g;ouid ;i evasr'-rl rrr'd iupprersir,r r', i iuntcvet !h:o'.lgh "katcha" tralisaciions r"nJ non- issu,,l.l iti irro1.,er itnr,ict'> and 1'.rr"r'ier consrquer'liiaj or(i"i. vi.le Rer-.No-ZDl608l5C12l.-157. :/,ili:6rii.j01:96Ui'- Z I)35',)82i'J'r 18 171. dat.-: I i.C3.lC2r b':iirg :ii':3a[- iircqrri"':' and ii'r ';i'.tiation 0i l;rncipies of rralurzLi ;usllie eni corsetiuently s..i aside/cuash the imp4neci pic;::i:iinls :nii further granL itpprcpriarc rsliel for sta;;ilp1 :rri lhe recor'c;l' acrir:as a,rti pas: suclr iilli!:a .)rdcrs as this Holt-i'ic i\''itnoril" Ceen.Ls tii ,arj pr,rp-a ir, iiic iaots iinC circuil'iatlces oi- lhe case. ' \ \ l,eamed corirrsti lbr thc petitioner sublnits thzrt libert-r' lrai Lrr

3. gl'anted ro the fetiilcn.i :- appl'oarh the a1.]peiiaic :lutircriL)' against the irrpu-ai,ed c'r'ier-;ri-oiiginai riaieti 03 .\1) 2025 i i i I I I i t I i I i l I I To 2

4. Leaml.rl ljenior Standing Counsel for CIBIC submits that the petitioner has approached this Court after sorne dela1.. However. if ihe peritior.,:r' rs iitieresteci in approaching thc appeilate authoritv, thi s Coir lL ir, r ), []its-i appropr.i ate iir-der. :.. In th.::rforssaid lacts and circumstances- since the petitioner is r.villing to avail thc rerrcdy ol appeal u,ithout making any cornmenls cn th: merits of ihe case of the par"ries, tlrc instant Writ Petition i-s t rstr:.tici of r,,.ith 1iben1. lo the peiitioner tc approach the :rppreliatc eurhorit) rr iiirin a period oi l,rvo iveeks.

6. ii the petirie;ler prelcr-_s su:h appeal ..vithin thc aforesaid perioci. ihe' appellate authorit_v rvouid consicle: rhe salne in accorda-nce ivith lar.r,.

7. It rvo,,ri,l tre open ibr Lhe petitioner to raise aii grounds as may be ar.allarle to it on fhcts ar-rd on iaw, in the merno of appeal. No order as io costs iVfis:ell;:necirs r."ppiications pending, if anr.. shali stand closeci //TRUE COPY// i- NI, JAWAHAR REDDY STANT REGISTRAR SECTION OFFICER Bhavan Lakdikapool, Hyderabad, Telan gana

1. The Additional Commissioner. Medchal Commissio n rate, Medchal GST 2. The Assistant Commissioner of Central Tax, Jeedimetla GST Division, 3. The Commission er of Central tax, Central Excise and Service Tax, IVledchal 4. The Secretary, Union of lndia, Ministry of Finance, North Block, New Delhi - Commissionerat e. Lakdikapool, Hyderabad-500004 Hyderabad, Telan gana. 110 001 '..'3 ,l];l:....:,.......-..,.'/ ' .'/ I I i l i i I I I I I .

5. The Principal Secretary to Government, State of Telangana, Rep by the Principal Secretary to Government, Revenue (CT-ll) Department, Telangana Secretariat Building, Hyderabad, Telangana.

6. Two CC to G P FOR REVENUE, High Court for the State of Telangana at Hyderabad. (OUT)

7. One CC to SRI S.VIPLAV SIIVHA REDDY, Advocate [OPUC] 8. One CC to IV/s DOt\4lNlC FERNANDES (senior standing counsel for CBIC) Advocate [OPUC]

9. One CC to DEPUTY SOLICITOR GENERAL OF lNDlA, Advocate (OPUC) 10. Two CD Copies SA ry5, STATE o, 5 $ti M G) -k .'/' ' ', i, lN I HIGH COURT DATED:2610912025 ORDER WP.No.29632 ot 2025 DISPOSING OF THE W.P WITHOUT COSTS. I \t 'lb 1f'