The High Court · 2025

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 an appropriate Writ or Direction more particularly in the nature of Writ of Mandamus declaring the inaction on the part of Respondent No. 3 i.e. Directorate General of Goods and Services Tax lntelligence, Hyderabad Zonal Unit in considering the representations dated 0410712025, 2610712025 and 2110812025 for condricting re-investigation of the matter in Show Cause Notice No. 7212024'25 (GST) dated 2511112024 to decide the actual beneficiary of lrregular availment and utilization of lnput Tax Credit in respect of receipt of goods/ services bv the'Petitioner No.1 and consequently direct the Respondent No. 3 i.e. Directorate General of Goods and Services Tax lntelligence, Hyderabad Zonal Unit to conduct re-investigation of the matter in Show Cause Notice No. 7212024-25 (GST) dated 251 1 1 12024. !.A.NO:1 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 Stay all further Proceedings in Case O.R.No. 19712024-25 (Show Cause Notice No. 7212024-25( GST)) on the filg of 4th Respondent herein i.e. Adjudicating Authority, office of the Commissioner of central Tax, Rangareddy GST Commissionerate, Hyder:abad, pending disposal of the writ petition. Counsel for the Petitioners : SRI E.SREENIVASA RAO counsel for the Respbndent No.1 : PULIMAMIDI SHASHIDHAR REDDY ".li Counsel for the Respondent No.2 : G.P FOR REVENUE , t ,,1i]: counsel for the Respondent Nos.3 to 6 : Mr DoMlNlc FERNANDES, SENIoR STANDING COUNSELJFOR CENTRAL BOARD OF INDIRECT TAXES AND cusToMS (ccsT) Counsel for the Respondent No.7 : -- Between:

1. M/s.Azmal Trading Co Old Scrap, having its Principal Place of business at 1- 8-431A4, Church Compound, Suryapet Town and District, Telangana State, rep by lts Proprietor Shaik Papabude.

2. Shaik Ajmal, Son of Shaik Papabude, Aged 38 years, Occ. Business, R/o 1-B- 43/A4, Church Compound, Suryapet Town and District, Telangana State. PETITIONERS AND

1. Union of lndia, Ministry of Finance Department through lts Secretary, North Block, New Delhi -1 10 001 .

2. State of Telangana; Rep by its Principal Secretary Revenue CT Department Secretariat Building, Saifabad, Hyderabad, Telangana State.

3. Directorate General of Goods and Services Tax, lntelligence, Hyderabad Zonal Unit, H.No.1-63121212, Plot No. 212 and 213, Block B, Kavuri Hills, Guftala Begumpet, Madhapur, Hyderabad -500 033.

4. The Adjudicating.Authority, Office of the Commissioner of Central Tax, Rangareddy GST Commissionerate, GST Bhavan, H.Nc. 1-98/7/43, VIP Hills. Jaihind Enclave, Madhapur, Hyderabad, Telangana - 500081.

5. Superintendent of Central Tax,, Suryapet CGST Range, H.No.'1-2- 270187, 33/81, Road No.3. Krishna Nagar Colony, Suryapet, Telangana State - 508213.

6. The Joint Commissioner (ST),, Rangareddy CGST Commissionerate, H.No. 1-9817143, VIP Hills, Jaihind Enclave, Madhapur, Hyderabad, Telangana. 7. Vemula Yougander, Son of Ramakrishna, aged 40 years, Occ. Accountant / Tax Consultant, H.No.1-6-2, Alankar Road, Near Prakash Press, Suryapet, Telangana State. .....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 arl.aporopriate Writ or Direction more particularly in the nature of Writ of Mandamusr dqclaring the inaction on the part of Respondent No.3 i.e. Directorate Generdl cf Goods and Services Tax lntelligence, Hyderabad Zonal Unit in considering the representations dated 04.07.2025, 26.O7.2025 and 21.08.2025 for conducting re-investigation of the matter in Show Cause Notice No. 6612024-25 (GSfll'6p163 27.O8.2O24 to decide the actual beneficiary of lrregular availment and utiliza'tion of lnput Tax Credit in respect of receipt of goods/ services by the Petitioner No. 1 and consequently direct the Respondent No.3 i.e. | .,' I- Directorate General of Goods and Services Tax lntelligence, Hyderabad Zonal Unit to conduct re-investigation of the matter in Show Cause Notice No. 6612024- 25 (GST) dated 27.08 2024' N :1 O 25 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 stay all further Proceedings in Case O.R.No. 15812024-25 [Show Cause Notice No. 66t2024-25( GST)I on the file of 4th Respondent herein i.e. Adjudicating Authority, Office of the Commissioner of Central Tax, Rangareddy GST Commissionerate, Hyderabad, penciing disposal of the writ petition. Counsel for the Petitioner : SRI E.SREENIVASA RAO Counsel for thE RESPONdENT NO.l : PULIMAMIDI SHASHIDHAR REDDY Counsel forthe Respondent No'2 : G.P FOR REVENUE Counsel for the Respondent Nos.3 to 6 : Mr DOMINIC FERNANOES, SENIOR STANDING COUNSEL FOR CENTRAL BOARD OF INDIRECT TAXES AND cusToMs (CGST) Counsel for the ResPondent No.7 : - .N OF Between: 1 Rajesh Scrap a. Proprietary concern having its Principal place of -Traciers,, buiiness al 1-8-7511312, Blragat Singh Nagar, Suryapet, Telangana - 508 213 rep by lts Proprietor Yelle Rajasekhar.

2. Shaik Ajmal, Son of Shaik Papabude, Aged 38 ye 43lA3, Church Compound, Suryapet Town and Di ars, Occ. Business, Rl/o 1 -8- strict. .....PETITIONERS AND

1. Union of lndia,.Ministry-o-f _Finance Department through lts Secretary, North Block. New Delhi -'l 10 001 .

2. State of Telangana, Rep- by its Principal Secretary Revenue CT Department Secretariat Building, Saifabad, Hyderabad, Telangana State.

3. Directorate General of Goods and Services, Tax lntelligence, Hyderabad Zonal Unit, H.No.1-63/2/212, Plot No. 212 and 213, Block B, Kavuri Hills, Guttala Begumpet, Madhapur, Hyderabad -500 033.

4. The Adjudicating Authority,, Office of the Commissioner of Central Tax, Nalgonda GST Division, 6-4-189, NG Colony, Near NTR Statue, Nalgonda Town, Nalgonda, Telangana State - 508 001 .

5. Superintendent of Central Tax,, Suryapet CGST Range, H.No.'1 -2- 27OlB7, 33/81 , Road Nc.3, Krishna Nagar Colony, Suryapet, Telangana State - 508213.

6. The Joint Commissioner (ST),, Nalgonda Division, 6-4-99/D'l , 'l st and 2nd Floor, WC Complex, Hyderabad Road, Nalgonda, Nalgonda Dist, Telangana - 508001 .

7. Vemula Yougander, Son of Ramakrishna, aged 40 years, Occ. Accountant / Tax Consultant, H.No.l-6-2, Alankar Road, Near Prakash Press, Suryapet, Telangana State. .....RESPONDENTS Petition Undeh Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ or Direction more particularly in the nature of Writ of Mandamus declaring the inaction on the part of Respondent No. 3 i.e. Directorate General of Goods and Services Tax lntelligence, Hyderabad Zonal Unit in considering the representations dated 0410712025, 261O712025 and 2110812025 for conducting re-investigation of the matter in Show Cause Notice No. 7512024-25 (GST) dated 2911112024 to decide the actual beneficiary of lrregular availment and utilization of lnput Tax Credit in respect of receipt of goods/ services by the Petitioner No. 1 and consequently direct the Respondent No.3 i.e. Directorate General- of Goods 'and Services Tax lntelligence, Hyderabad Zonal Unit to conduct re-investigation of the matter in Show Cause Notice No. 7512024- 25 (GSr) dated 2911112024. i.A.NO:1 OF 2025 " :!;, Petition Unrlrrr 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 stay all further Proceedings in Case C.No. V/O1/2412024 (Show Cause Notice No. 7512024-25( GST$'an the file of 4th Respondent herein i.e. Adjudicating Authority, Nalgonda GST Drr,iSibn, Nalgonda, pending disposal of the writ petition. Counsel for the Petitioner : SRI E.SREENIVASA RAO Counsel for the Respbndent No.1 : SRI PULIMAMIDI SHASHIDHAR REDDY Counsel for the Respondent No.2 : G.P FOR REVENUE Counsel for the Respondent Nos.3 to 6 : M/s DOMINIC FERNANDES, SENIOR STANDTNG COUNSEL FOR CENTRAL BOARD OF INDIRECT TAXES AND cusroMS (CGST) Counsei for the Respondent No.7 : -- The Court made the following COMMON ORDER THE HON'BLE THE CHIEF' SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHII'DDIN Writ Petition Nos.34851, 34864 and 34882 of 2o25 COMMON ORDER: I{eard Mr. E. Srinivasa Rao, learned counsel for the petitioners and Mr. Dominic Fernanctes, learned Senior Standing Counsel for the Central Board of Indirect Taxes and Customs (CGST) appears for respondent Nos.3 to 5

2. The petitioners, who are the registered tax payers, have made representations against the private respondents tax consultants, for conducting reinvestigation in the matter of show cause notice dated

25.L1.2024 issued against each of these petitioners for irregular availment and utllization of input tax credit in respect of receipts of goods and services by them. According to the petitioners, the adjudicating proceedings are underway

3. From a perusal of the pleadings amd upon hearing the learnecl counsel for the parties, it is apparent that respondent No.7 has also been issued show cause notice 2 in the ongoing adjudication proceedings. In the midst of that, the petitioners are seeking a direction ofthis Court in exercise of powers under Article 226 of the Constitution of India for conducting reinvestigation in thr: matter of same shor,v cause notice. We are not inclined to accede to such prayer as the proceedings initiated by a proper officer in terms of the Central Goods and Services Tax Act, 2Ol7 and the Telangana Goods and Services Tax Act, 2Ol7 , are underway. Interference in the midst of proceedings shall not be proper in the matter as it may also influence the outcome of the instant proceedings

4. Learned Senior Standing Counsel for the CGST submits that the proceedings would be concluded in accordance with law

5. In that view of the matter, the instant writ petitions are disposed of giving liberty to the petitioners to raise all grounds and facts belore the adjudicating authority, if not already raised. Needless to say that the adjudicating officer shall adjudicate the impugned proceedings 1n ::3 accordance with law, if not already done. No order as to costs. As a sequel, miscellaneous petitions, pending if any, stancl ciosed. i //TRUE COPY// SD/.U. SUDHA ASSISTANT REGISTRAR a SECTION OFFICER To SA LS

1. The Secretary, Union of lndia, Ministry of Finance Department, North Block, New Delhi -110 001.

2. The Principal Secret'hry, Revenue CT Department Secretariat Building, Saifabad, State of Telangana at Hyderabad, Telangana State.

3. The Directorate General of Goods and Services, Tax lntelligence, Hyderabad Zonal Unit, H.No .1-63;121212, Plot No. 21 2 and 213, Block B, Kavuri Hills, Guttala Begumpet, Madhapur, Hyderabad -500 033.

4. The Adjudicating Authoriiy, Of.rice of the Commissioner of Central Tax, Nalgonda GST Divisisri;6-4-189, NG Colony, Near NTR Statue, Nalgonda Town, Nalgonda, Telangana State - 508 001.

5. The Superintendent of Central Tax, Suryapet CGST Range, H.No.1-2- 270187,33181, Road Nor,3, Krishna Nagar Colony, Suryapet, Telangana State -508213.

6. The Joint Commissioner (ST), Nalgonda Division, 6-4-gg/D1, 1st and 2nd ; 7 8 I Floor, VVC complex,*Hyderabad Road, Nalgonda, Nalgonda Dist, Telangana - 508001. One CC to SRI E.SREENIVASA RAO, Advocate IOPUC] One CC to SRI PULlMAtVllDl SHASHIDHAR REDDY, Advocate IOPUC] One CC to M/s DOIMINIC FERNANDES, SENIOR STANDING COUNSEL FOR CENTRAL BOARD OF INDIRECT TAXES AND CUSTOTMS (CGST), Advocate IOPUC]

10. Two CC's to GP for Revenue, High Court for the State of Telangana at Hyderabad.(OUT) 11.Two CD Copies (r i HIGH COURT DATED i18111i2025 COMMON ORDER WP.NOS: 34851 ,34864 AND 34882 0F 2025 'a \ t'iC. c) .J 0 3 rrE[ ?[25 * 2V J? * DISPOSING OF THE ALL WRIT PETITIONS WITHOUT COSTS. ( 0*