The High Court · 2025

Jitta Ramana Reddy, Represented by its propriebr Mr. Jitta Ramana Reddy, Aged about 51 Years. Occ. Business, S-2, Sri Nilayam, Janmabhoomi Nagar, Mancherial - 504208 Dist. Mancherial AND ...PETITIONER

1. The Superintendent, Office of the Superintendent of Central Excise and Service Tax, Mancherial Division, 1-1-11-2, Ward No.1, Bypass Road, Near laxmi Talkies, Mancherial -504208.

2. The Commissioner, Medchal GST Commissionerate, ibdhcal GST thavan, 11-4-64918, LakadikaPul, Hyderabad - 500004.

3. Union of lndia, Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 110 001 ...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 of Mandamus or any other apprcpriate writ, order or direction, declaring The Manual Show Cause Notice vide SCN No.48/2024-25- GST DIN 2O24O556YPOB0000F26B dated 30-05-2024 tor the financial year 2019-2020 and The summary of Show cause Notir:e dated 06{8-2024 vrde reference no. 2D3608240178833, all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 order passed dated 27-08-2024 vide reference no. 2D360824111452L (Combined Manual Order in Original OM No.6412O24-25-GST dated 23-08-2024) by The Superintendent, Under Sectiorl 73 of the TGST and CGST Act, 2017. The summary of under declared tax is as follows. Total Tax Rs.18,05,569/-(IGST-Rs.2,04,8411-, CGSTfi,s.8O0,364/- and SGST-Rs.8,00,364/-) and penalty Total Rs. 1,80,556/- (IGST Rs.20,484/-, CGST Rs. 80,036/-and SGST Rs. 80,036/-) for the financial year 2019-2020 and without even granting sufficient opportunity of being heard to the Petitioner as arbitrary contrary to the provisions of the CGST/SGST Acts 2017 and contrary to the Article 14, 19 2 g, 21 and 265 of constitution of lndia and consequently set aside The Manual Show Cause Notice vide SCN No.48/2024-25-GST DIN 2O24O556YPO8OOOOF26B dated 30-05-2 O24 tor the financial year 2019-2020 and The summary of Show cause Notice dated 06-08-2024 vide reference no. 203608240178833, all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 order passed dated 27-08-2024 vide reference no. 2D3608241114521.(Combined Manual Order in Original OM No.6412O24-25-GST dated 23-08-2024) as illegal null and void. !A NO: 1 OF 2025 i I, I I I 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 including any recovery, pursuant to The Manual Show Cause Notice vide SCN No.48/2024-25-GST DIN 2O24O556YPO8OOOOF26B dated 30-05-2O24 tor the financial year 2019-2020 and The summary of Show cause Notice dated 06-08-2O24 vide reference no. 2D36O8240178833, all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 order passed dated 27-08-2024 vide reference no. 2D360824111452L (Combined Manual Order in Original OIO No.6412O24-25-GST dated 23-08-2024) by The Superintendent, Under Section 73 of the TGST & CGST Act, 2017. The summary of under declared tax is as follows. Total Tax Rs.18,05,569/-(IGST-Rs.2,04,841t-, CGST-Rs.8,00'36q/- & SGST-Rs.8,00,364/-) and penalty Total Rs. 1,80,556/- (IGST Rs.20,484/-, CGST Rs. 80,036/- and SGST Rs. 80,036/-) for the financial year 2O19-2O2O pending disposal of writ petitior. Gounsel forthe Petitioner: SRI GA'AI AlD IIIKRAVARTHY Counsel forthe Respondent Nos'l & 2: Ms' PRAVALIKA FOR Counsel for the Respondent No'3: SRt N'BHUJANGA RAO' DEPUTY SRI DoMlNlCiLnlaruoes, senior standing counsel fo-r CBIC FOR SRI UPADHYAY RAGHAVENDER SOLICITOR GENERAL OF INDIA The Court made the following: ORDER IN THE IIIGH COI'RT FOR TIIE STATE OF AT ITYDERABAI) THE IION'BLE THE CHIEF JUSTICE SRI AIDAIIESH KT'MIUT SINGII AND TIIE HON'BLE SRI JUSTICE G.M.MOIilUDDIN UTRIT PETITION No. 36434 of 20.25 Dated: O9.12.2O25 Between: Jitta Ramana ReddY .Petitioner The Superintendent, office of the superintendent of central Excise & service Ta>r, Mancherial Division, 1-L-ll-2, Ward No'1, Bypass Road, Near Laxmi Tatkies, Mancherial - 5O4 208, and two others. .Respondents ORDER: Learned counsel sri Gajanand chakravarthy, representing learned counsel Sri Upadhyay R4ghavender, appears for the Petitioner. Ms. Pravalika, learned counsel representing Sri Dominic Fernandes, learned Senior Standing Counsel 2 for Central Board of Indirect Taxes and Ctrstoms, appears for respondents No. 1 and,2.

2. The impugned order_in_original d,ated. 23.Og.2O24 relating to the assessment year 2019-2020 has been challenged in tJ:e present writ petition preferred on 2l'L1.2o25 on the ground that the show cause notice in Form GST DRC-OI was issued beyond the limitation period of 31.05.2024 prescribed under Notification No.O9 / 2O23-Central Tax, dated 31.03.2023. Though the show cause notice was issued on 3O.O5.2O24, but the summary of the show cause notice was issued on O6.Oa.2O24. Therefore, the three months time period between the issuance of the show cause notice and passing o[ the order in terms of Section 73(21 and (lO) of the Central Goods and Services Tax Act, 2017, has also not been complied with. 3 [,earned counsel for respondents No. I and,2 submits that by Notification No.56/2023_Central Tax, dated 2a.12.2O23, time limit has been extended for passing the adjudication order for the relevant financial year up to 3 3t.o8.2024. She further submits that the show cause notice was issued. on 30.05.2024 to which the petitioner submitted its reply and also participated in the personal hearing. The impugned order-in-original has been passed with a clear gap of few days less than three months. Therefore, no prejudice has been caused to the petitioner'

4. However, after Some arguments, learned counsel for tlre petitioner seeks permission to withdraw the writ petition in order to approach the appellate authority. \ \

5. Learned counsel for respondents No.1 8drtd 2 submits that tl'.e apPeal maY be delaYed In view of the prayer made, instead of making 6. comments on the merits of the case, the writ petition is disposed of with liberty to the petitioner to approach the appellate authority with statutory pre-deposit within a period of two weeks with an application for condonation of delay. Needless to say, on such appeal being filed with statutory pre-deposit, the appellate authority would consid.er the question of delay to be taken in the 4 application for condonation of delay in accordance with taw and if the appellate authority is satisfied with the detay, it may entertain the appeal on merits. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. T'TRUE COPY// To

1. The Superintendent, ffice oJthe Service Tax, Mancherial Division, sD/-A. ENIVASA REDDY REGISTRAR OFFICER Excise and Road, Near 1,

4. 5 b

7. PSK. BS \q/ IoPUCI One CC to SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF rNDIA [OPUCI Two CD Copies I HIGH COURT DATED:09/1 212025 ORDER WP.No.36434 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS i "i {. \"'j' YI ,.\v ) rti \:r , \-'