High Court · 2025

Judgment

1. 2 The State .of Telangana, Rep. by its principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. The Commissioner for TGST, Commercial Taxes Complex, M. J. Road, Hyderabad.

3. The Assistant Commissioner , O/o Asst Commissioner, 2nd floor, Gagan vihar Nampally 500001.

4. U_nion of lndia, Rep. by Ministry of Finance, 'Norti its Principal Secretary, Department of Revenue , Block, New Delhi- 110001 .

5. Central Board of lndirect Taxes and Customs, Rep. by its Chairman. Ministrv of Finance, Department of Revenue, North Blocti, C6ntiai SeCreia;ai; Nsi, Delhi. ...RESPONDENTS

Petition under Article 226 of 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 particular one in the nature of a writ of Mandamus (i) declaring the action of Respondent. No. 3 in issuing the impugned proceedings tJls 73 of TSGST Act 2017 vide Reference No 2D36o424015430w dt. 10.o4.2024 demanding payment of rax including lnterest and penalty amounting to Rs. 'l ,90,630/- for the tax period for Fy 2018_ 19 and subsequent impugned proceeding issued by Respondent. No.3 U/s 73 of TSGST Act 2017 vide Reference No 2D360424o311osv dt. 18.04.2024 demanding payment of rax including lnterest and penalty amounting to Rs. 49,24,692i- for the tax period for Fy 2018- 19 as prescribed under section 73 ':i TGST/CGST Act for the tax period from July 2018- Mar 2019 with- out following due procedure of law contemplated U/s 73 of the TGST/CGST Act 2017 and further passing the Assessment order beyond time period prescribed u/s 73(10) the TGST/CGST Aot 2017 in-consequence of G. O. fvl/s No 118 dated 25. 8. 2023 and Go. Ms. No. 170 dt. 30.12.2023 as illegal ultra vires serction '168A of sGST/CGST Act 21017 coupled with Bad Faith, im-proper [vlotive irrational, Arbitrary, unreasonable, without jurisdiction, and in violation Petitioners rights guaranteed under hrticle 14 of the Constitution of lndia and to consequently set aside the..same anc pass such other order(s) as this Honble Court may deem fit and proper in the circumstances of the case. (ii) Declaring that the Notification. No. 09/2023- C T dt. 31 .03.2023 and Notification. No. 5612t023- CT dt. 28.12.2023 issued by Respondent. No.4 and corresponding Go.lVs. No. 118 dt. 2StOBt2O23 and Go,Ms.No. 170 dt. 3011212023 issued by Respondent No.1 which extended the time limit for passing the orders, are without authority of law and ultra vires to the Section 73(10) of the CGST Act 2017 and Sectior 1684 of GST Act,2017 and violative of Articles 14, 19 (1Xg), 21 and 265 of the (lonstitution of lndia. IAN o: 1 0F 2024 Petition under Section 15'l CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay operation of impugned proceedings issued by Respondent. No. 3 vide Reference No 2D360424015430W dated '10.04.2024 demanding payment of Tax including lnterest and penalty amounting to Rs. 1,90,630/- for the tax period for FY 2O1B- 19 and subsequent impugned proceeding issued by Resprondent. No. 3 Uts 73 of TSGS'I- Act 2017 vide Reference No 2D360424O31105V dt. 18.O4.2024 demanding payment of Tax including lnterest and penalty amounting to Rs. 49,24,6921' f or the tax period for FY 201 8- 19. Counsel for the Petitioner: SRI SIRIPURAM KESHAVA Counsel for the Respondent No.l to 3: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX Counsel for the Respondent No.4: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERIAL OF INDIA Counsel for the Respondent No.5: SRI DOMINIC FERNANDES, Sr. SC FOR CBIC The Court made the following: ORDER THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA trIRIT PETITION No.33483 of2024 OR.DER (Per the Hon'bte the Acting Chief Justice Sujog Paul) Sri Siripuram Keshava, learned counsel for the petitioner, Sri Swaroop oorilla, learned Special Government Pleader for State Tax, for respondent Nos.1 to 3 and Sri Dominic Fernaldes, learned Senior Standing Counsel for CBIC, for respondent No's' It is jointly urged that the matter cail be disposed of in terms 2 of common order passed in WP.No.1154 of 2024 and batc}r' dated 02.O7.2025.

3.Inviewofthejointprayeroftheparties,thisWritPetitionis disposed of, by reserving liberty to the petitioner to avail remedy of appeal. If the appeal is frled within (45) days from today, the Appellate Authority shall decide the appeal on merits and shall not dismiss it on the ground of delay. No order as to costs' Miscellaneous petitions pending, if any, shall stand closed I To, //TRUE COPY// SD/-S. MALLIKARJUNA RAO TANT REGISTRAR AS ECTION OFFICER

1. The Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad, State of Telangana.

2. The Commissioner for TGST, Commercial Taxes Complex' M. J. Road, Hyderabad.

3. The Assistant Commissioner, O/o Asst Commissioner, 2nd floor' Gagan vihar. Nampally 500001 .

4. The Principal Secretary, Department of Revenue , Ministry of Finance, North Block, New Delhi- 110001 :--*: -.7 ' H",,:"::'f"T!*:,??,[',],'R3l1,il:I1i[?t l?Js,:, ti",?,ti'3l)S;,]1[f'ft.$ / Delhi.

6. One CC to SRI SIRIPURAM KESHAVA, Advocate [OPUC] 7. One CC to SRI DOMINIC FERNANDES, Sr' SC FOR CBIC IOPUC] 8. One CC to SRI GADI PRAVEEN KUI\4AR, DEPUry SOLICITOR GENERIAL " 5FlrriorA, ligii corrt foi1n" state of Telansana at Hvderabad IOPUCI 9. Two CCs to liRl SWAROOP OORILLA, SP!j-G.? FOR STA'IE TAX' High " Corrtio, tne S;tate of Telangana at Hyderabad [OUT]

10.Two CD CoPiers BSR BS 4// HIGH COURT DATED: 2810112025 \ ORDER WP.No.33483 of 2024 .-1- irrE sra r€: + ) 3 1B liitrtt [6 t t -lre SPAT t DISPOSING OF THE WRIT PETITION, WITHOUT COSTS ,G /,t 2 t