The High Court · 2025

SHBi&:,Xfir"IH:'J?l;il:'Jd333"',n'n'Division-srUl'MavurKushar State of Telangana, Through Principal SecrtaU to Government Revenue Eililairt.ilc""rnmercial iax)' Hvderabad' relansana BSP.'1j{":|JX}!1"J:S:J?f ?8H,'"i.fttiXb:%?'::?'Y?13?;$Yi"''11311*. 500072 j?1,%:',13,"31i''?H''"3"1l.;' iISSH[:['SSh",l3S,#l?5;3-".1?4'.','3, Hiderabad - 5OO072 Union of lndia, Ministry of Finance' Represented by its Secretary' North Block' New Delhi-1 10001

6. Central Board of lndirect Taxes and Customs' GST Policy Wing' New Delhi Rep bY its Commissloner ...RESPONDENTS/RESPONDENTS Petition under Order 47 Rule 1 of CPC praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be pleased to review the Judgment and Order dated 02-01-2025 passed in W P No' 34177 of 2024 and consequently recall the same and hear the Petitioner in respect of all the issues raised in the writ petition' This petition r:oming on for hearing, upon perusing the petition and affidavit filed in support thereof and upon reading the order dated 02-01-2025 in W.P.No.34177 OF 2024 and upon hearing the arguments of Sri MOHAMMAD SHABAZ, COUNSEI fOr thE REV.CW PEtitiONEr ANd SRI SWAROOP OORILLA, spl GP for state Ta>: on beharf of the Respondents, the court macre the forowing: ORDER Sri Venkata prasod, learned counsel for the petitioner and Sri Swaroop Oorilla, Ie;anted. Speciat Gouemment plead.er -fo, State Tax, for respond.ent Nos. I and_ 2. With. the consent finally Leard.. The fi.n,zl order passed in Wp.No.34177 of 2O24 is the subject matter of reui<.tu. Admitted.lg, tlrc sai_d ttrit petition ,.,as riecid.ed. along tuith wp.No. i' 1s4 of 2024 and batch bg common ord.er d.ated

02.O1.2025. Learned couns;el for the petitioner raised a singular point hy contending that the petitictner has alreadg deposited. the tax tntd.er the Integrated Goods and S<zruices Tax Act, 2O17 (,IGST Act,). TLe respondents proceeded ttgainst the petitioner und.er the Goods and. Sen,ices Tax Act, 2O17. In tl::"s backdrop, the petitioneir hcLs no objection irt auailing the remedy of appeal. But, since the petitioner had already tieposited. t^e amount under the IGST Act, in uieta of tlte ord.er passed in Merced.es Benz India hrt, Ltd-, u. State o! Telangana, (2024) 24 CENTAX 152 (Telangana) [i6.10.2024], tLe requirement of depositing of 1O% mag be dispensed uith. Learned Speciai Gouentment pleader for State Tax raised. art objection. In Mercedes Benz India htt.Ltd,s case, this Court opined. as under: " 4. The bone of ynleytion of the petitioner is that it has paid. GSt o: per Integrated_ Goods L"a SZi".r"i"* (IGST) Act, 2O17, to the tune of Rupees-93.OO crores. ii.-p.tii""., LUas put to th.e shou.t cause notice dated. 16.03.202; i;; not paging the GST under .the Central ana S"*tce! fo) pGST)/.lelangana State Cioods and Seruices rox ffSC#) )e ,orr. In turn, the :::;:::,:i.** repty to the shout .ii"L-",ii"" as ueu as fiied ^Good.s tle .to:

5. Learned counsel for the petitioner submits thtzt it is n-ot a cose paid ,tle- tax under the releuant uhere the pntit;onli' ii'it statute. Interes,i,gia' i; ptitiiner ftled.certain doanments olong utith replg o" on'L*uL--ps-";i tni- that in similor case' the -accePted ulder the IGST Act' assessing authontl ii ;A;;;;; to discrtninatton' Certoin points The petitioner -; raised in replg to ino-" tou" notice haue not been con'sidered' against the Tle petitioner n ,'r-*n".ii"tion to prefer .appeol(s) impugned order{s)'";";- i;--; case- d this nature uhere tLLe 'i{titi""L, no" otit"aa i"id the entire tax under the releuant look of *e tax statute, the statul;; iequi'ement !9.de1tosit ut";Lp"iia wfth' This direction mog be bsued d.emanded ^"g bg this Court A""oi"i tnt" i's no such enabling prouisioru tttith ti" ipi.lt"t" autLwity to giue such exemption- 6. Learned Special Gouernment Pleader for State Tax' for the ti petitioner lu:"'s a remedg of appeal respondents, ""ail"in't iii it .on roise all possible grounds in appeoL 7. In the peatliar focts and ciranmstances of .tle ca'se' uhere the p"iii",r"i ncL" olniiu deposited.tLe ta1 undlr the IGST Act' ue deem tt prop., toaiei fii petitioner to pr appeol(s) 'tpithin three u-teeks fro^ t'iii Atf"L the competent appetlate 'authoitA If such appeal(s) i7 "i" fita u'rithin iforesoid time' desptte not " per the statutory depositing t o"/' ;i tn" " to' demandid ' o's . requirement, tn" L^wt""i ippeltate authditu shall consider oi' merits expeditiouslg' The final' and d.ecide ""n""oiit"it"l tuhether the tax is to be paid outcome o7 tn" *Le CGST/TSGST Act' 2o17' Tilt "oiJ'ill'determine under the IGSI ;;;J''iai' oiila@' the respondents-. shall not take ana filing of p" ogiiii tie petitioier pursuant to the impugned "u"n coerciue "t order(s). .efer On a specific qtery from tle Benctt" leanted Speciol Gouernment Pleader for State Tax did not dispute that the petitioner had deposited the tox under tle IGST AcL Considering the aforesaid' ute d'eem it proper to follotu the uiertt taken in Mercedes Benz India Prtt' Ltd"s cose' Resultantlg, tle finat ord-er passed in WP'No'34177 of 2024 stands modified bg holding that the petitioner uhile prefeting the appeal' uill not be required to deposit 1O% tox as per the statutory reE)irement' The appellote authoitA shall decide tle appeal on its ottn meits' With t'.he aforesaid obseruations, this Reuieut application Is disposed of. //TRUE COPY// SD/-P.GOWRI SHANKAR ASSISTANT REGISTRAR sEp TION OFFICER To, 500072 1 . The Deputy Comm;551onur ,ST), punjagutta Division_ STU .l Comptex, Abids, Hyderabarj - S'OO 0OT---- - ' "'' , L4ayur Kushal 2 The Principar siecretarv to.Government Revenue Department (commerciar Tax), State of Tetangana, Hyderab;d ; i;i;;;;;; - 3 The Deputy commissioner-of centrar tax, Ameerpet Division. Hvderabad C^om m iss io nerare, 8 -3- 1 040, ptot No. izii, S ;i;;dr-r'idffi :'il;#; ffi : 4 The Superin_tendent of Central tal, _S_omajjguda range, Ameerpet Divisidn. Hyderabad Commissionerate, a_e-r o+0,-Fiot Gli Xi,' sii.r6;;C;;;)),' Hyderabad .SO0O72 5. The.9ecretary, Union of lndia, Ministry of Finance, NorthBlock, New Delhi_ u central Board of lndirect raxes and customs, GST poricy 110001 il,Hf"^i:il'3tJln?"t

7. One CC to SRt tVtD SHABAZ, Advocate. tOpUCI 8. One CC to SRI TSWAROOP OOR|LLA, SpL.G.p for State Tax. [OpUC] t to SRI DoMlNlc FERNANDES, (senior standing counset for CBtc). i&"r""? 10'9..ng cc to sRr cADr ,RAVEEN KUMAR, (Deputy soricitor Generar of rndia). High Court for the State or reranginJ ai Hia'.i,I"[Zo. p,ijUcf - v'!u' v, " 'v,o,,' 1 1 . Two CD Copies qBSl(BSK q o i() + (- ,,)|.s o 11 FEt 2025 * r.::s P.iT,lY1 r---O .=*.- ((.( v o 2, HIGH COURT DATED:1210212025 ORDER l.A.No.3 OF 2025 IN WP.No.34177 ot 2024 ORDERING THE I.A \q @