The High Court · 2025

THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH THE HONOURABI.C SNI.IUDSTICE G.M. MOHIUDDIN WRIT PETITION NO: 36449 OF 2025 Between: Jitta Ramana Reddy, Represented by its proprietor Mr. Jitta Ramana Reddy, Aged about 51 Years. Occ- Business, S-2, Sri Nilayam, Janmabhoomi Nagar, Mancherial - 504208 Dist. Mancherial PETITIONER AND

1. The Assistant Commissioner, Office of the Assistant Commissioner of Central Excise and Service Tax, Mancherial Division, 1-1-11-2, Ward No.1, Bypass Road, Near laxmiTalkies, Mancherial - 504208.

2. The Commissioner, Medchal GST Commissionerate, MedhcalGST Bhavan, 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 appropriate writ, order.or direction, declaring The Manual Combined Show Cause Notice vide SCN No.15/2024-25-GST DIN 2O241056YP0800520458 dated 22-10-2024 for the financial year 2O2O-2O21 and 2021-2022 and The summary of Show cause Notice dated 21-11-2024 vide reference no. 2D3611240210932, all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 orderpassed dated 13-02-2025 vide reference no. 2D36O225034091V (Combined Manual Order in Original O|ONo.3812O24-25-GST dated 17-01-20251 by The Assistant Commissioner, Under Sect'ron 73 of the TGST and CGST Act, 2O17. The summary of under declared tax is as follows- Total Tax Rs.41,80,0000/- (CGST Rs.20,90,000/- and SGST Rs.20,90,000/-), and penalty Total Rs. 4,18,000/- (CGST Rs. 2,09,000/-, SGST Rs. 2,09,000/-) for the financial year 2021-2022 without considering voluntary payment made in the form DRC-03 dated 18-07- 2022 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 Show cause Notice vide SCN No.15/2024-25-GST DIN 2O241056YP0800520458 dated 22-10-2024 and The summary of Show cause Notice dated 21-11-2024 vide reference no. 2D3611240210932 and all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 as illegal null and void. lA 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 including any recovery, pursuant to The Manual Combined Show Cause Notice vide SCN No.15/2024-25-GST DIN 20241056YP0800520458 dated 22-10-2024 tor the financial year 2020-2021 and 2021-2022 and The summary of Show cause Notice dated 21-11-2024 vide reference no. 2D3611240210932, all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 order passed dated 13-02-2025 vide reference no. 2D36O225O34091V (Combined Manual Order in Original OIO No.38/2024-25- GST dated 17-01-2025l'by The Assistant Commissioner, Under Section 73 of the TGST and CGST Act, 2017. The summary of under declared tax is as follows- Total Tax Rs.41,80,0000/- (CGST Rs. 20,90,000/-and SGST Rs.20,90,000/-), and penalty Total Rs. 4,18,000/-(CGST Rs.2,09,000/-, SGST Rs.2,09,000/-) for the financial year 2O21-2022 pending disposal of writ petition. Cotrnsel for the Petitioner: SRI GAJANAND CHAKRAVARTHY, REPRESENTING SRI UPADHYAY RAGHAVENDER Counsel for the Respondent Nos.1 and 2: MS. PRAVALIKA, REPRESENTING SRI DOMINIC FERNANDES (senior standing counsel for CBIC) counsel for the Respondent No.3: sRl BHUJANGA RAO, SC FOR CENTRAL GOVERNMENT The Court made the following: ORDER IN THE I{IGH COT'RT FOR THE STATE OF TELANGAI{A AT ITYDERABAD THE HON'BLE THE CHIEF SRI APARESH KI'MAR SII{GH THE HON'BLE SRI JUSTICE G.M.MOHII'DDIN AITD WRIT PETITION No.36449 of 2O2S Datedz o9.12.2or25 Between: Jitta Ramana Reddy .Petitioner The Assistant Commissioner, Office of the Assistant Commissioner of Central Excise & Senrice Ta>r, Mancherial Division, l-l-11-2, Ward No.L, B54rass Road, Near La<mi Talkies, Mancherial - 504 208, and two others. ...Respondents ORDER: Learned counsel Sri Gajanand Chakravarthy, representing learned counsel Sri U ay Raghavender, appears for the petitioner. ,$ wY-= 2 Ms. Pravalika, learned counsel representing Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondents No.1 and.2.

2. The writ petition is preferred for the following prayer: "For the reasons stated in tl,e accompanying alfidavit, it is prayed that this Honble Court may be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction, declaring the Manual Combined Show Cause Notice vide SCN No. 15/2o24-2s-GST DIN 2O24LO56YPO8O052O45B dated 22-lO-2O24 for the financial year 2O2O-2O2L and 2O2L-2O22 and The sununarJr of Show cause Notice dated 2I-LI-2O24 vide reference no. ZD36L|24O2LO93Z, all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 order passed dated L3-O2-2O25 vide reference no. 2D36O225O34O91V (Combined. Manual Order in Original OIO No.38/2O24-25-GST dated L7-O|-2O25) by The Assistant Commissioner, under Section 73 of the TGST & CGST Act, 2OLZ. The summary of under declared tax is as follows: Total Tax Rs.4L,8O,OOO/- (CGST 2O,9O,OOO/- & SGST Rs.2O,9O,OOOl ) and penalty Total Rs.4,l8,OO0/- (CGST Rs.2,O9,OO0/-, SGST Rs.2,09,0OO/- for the flrnancial year 2O2L-2O22 without considering toluntary payment made in the form DRC-O3 dated L8-O7-2O22 and without even granting sullicient J opportunity of being heard to tl:e Petitioner as arbitrary, contrary to the provisions of the CGST/SGST Acts 2OLT and contrar5r to the Article A, L9(21(gl,2L artd 265 of Constitution of India and consequently set aside tl:e Show cause Notice vide SCN No.15/2024-25-GST DIN.2024 1O56YPO8O0520458 dated 22- lO -2024 and the summary of Show cause Notice dated 2L-L1-2O24 vide reference no.ZD36Ll24O2lO93Z and all consequential orders passed in pursuance of the said SCN, including Form GST DRC47 as illegal, null and void and to pass suc*r other order or orders in the interest ofjustice."

3. Learned counsel for the petitioner seeks permission to withdraw the writ petition witll liberty to the petitioner to prefer an appeal with a'delay condonation application.

4. Learned counsel for respondents No.1 arud 2 does not object to the prayer for withdrawal. However, it is submitted that the appeal may be delayed.

5. In view of the prayer made, instead of making comments on the merits of the case, the writ petition is dismissed as withdrawn with liberty to the petitioner to approach the appellate authority with statutory pre-deposit within a period of two weeks with an application for 4 condonation of delay. Needless to say, . on duch appeal being filed with statutory pre-deposit, the appeflate authority would consider the question of deray to be taken in the application for condonation of deray in accordance with law and if the appellate authority is, satisfied with the delay, it may entertain the appeal on merits. There shall be no order as to costs. Miscellaneous apptications pending, if any, shal stand closed. SD/.T. SRINTVASA REDDY REGISTRAR //TRUE COPY// OFFICER To,

1. One CC to Sri Upadhyay Raghavender, Advocate [OPUC] 2. One CC to Sri Dominic Fernandes (senior standing counsel for CBIC) IoPUCI

3. One CC to Sri Bhujanga Rao, SC for Central Govemment [OPUC] 4. Two CD Copies TJ BS f\- HIGH COURT DATED:09/1 212025 T-l WP.No.36449 of 2025 I \ a s 'i 1 I JAN 2026 * c C) * DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS r,kf'' ' \n -- \ i ,!'l .. --.r't'i\"