M/s. Broad Minds lnfra Private Limited v. 1. Union of lndia

the affidavit filed in support of the writ petition, the High Court may be pleased to grant an interim stay of all further proceedings and coercive recovery actiqns ' initiated by the Respondents pursuant to the Impugned Order-in-Original No. 13612024-25/GST/BHD dated 16.12.2024, pending the hearing and final disposat of this Writ Petition. Counse! for the Petitioner: SRI M.UMA SHANKAR Counsel for the Respondent No.l: SRI N. BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 to 4: SRI D. RAGHAVENDAR RAO,SENIOR S.C. FOR (cBrc) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS The Court made the following: ORDER IN THE HIGH COURT FOR TI{E STATE OF TEIANGAT,{A AT ITYDERABAI) AI\U) TIIE HON'BLE SRI JUSTICE G.M.MOHIIIDDIN WRIT PETITION No.39245 of 2025 Dated:2L.12.2025 Between: IWs. Broad Minds [nfra Private Limited. ..Petitioner Union of India, Represented by its Secretary Ministry of Finance, Department of Revenue, North Block, New Delhi - I l0 001, and 3 others. .Respondents ORDER: Learned counsel Sri M.Uma Shankar appears for the petitioner. Sri D.Raghavendar Rao, learned Senior Standing Counsel for / /)/ Central Board of lndirect Taxes and Customs (CBIC), appears for respondents No.2 to 4. 2

2. The instant writ petition has been prefened against the order-in-original dated 16.12.2024 passed under Section 74 of the Central Goods and Services Tax Act,2017, for the tax period 2020-2V21 imposing tax, penalty and interest.

3. Learned counsel for the petitioner, after some arguments, seeks liberty to the petitioner to prefer an appeal against the impugned order- in-original dated 16.12.2024. He submits that some delay might have been occurred in approaching the appellate authority and therefore, the appellate authority may be directed to consider it sympathetically.

4. Learned Senior Standing Counsel for CBIC submits that the appeal is barred by considerable delay as the impugned order-in-original is dated 16.12.2024. However, he submits that it is up to the petitioner to prefer an appeal and explain the grounds of delay, if any, before the appellate authority.

5. However, upon hearing the leamed counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.

6. Therefore, the petitioner is at liberty to approach the learned appellate authority within two (2) weeks, with statutory deposit and also J an application for condonation of delay which may be considered in accordance with law. The petitioner is at liberty to take all grounds in law and on facts before the appellate authority

7. The instant writ petition is accordingly disposed of with the aforesaid liberty. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. .........-'. SDFL. VIJAYA ASSISTANT 'i I I : i i I i To //TRUE COPY//

1. The Secretary, Ministry of Finance, Department of OFFICER Union of lndia, North Block, New Delhi - 1 10 001. 2. The Principal Commissioner Commissionerate, GST Bhavan, Hyderabad - 500 004. of Central Tax, Hyderabad GST L.B. Stadium Road, Basheerbagh,

4. The Assistant Commissioner of Centrat Tax (GST), Banjara Hills Division, 3d Floor, Amiso Plaza, Road No.12, Banjara Hills, Hyderabad - 500 034: The Superintendent of Central Tax GST Department, Yousufguda Range, Amiso Plaza,2no Floor, Road No.12, Banjara Hills, Hyderabad - 500 034.

5. '6.

7. One CC to SRI M.UMASHANKAR, Advocate [OPUC] One CC to SRI N. BHU.,ANGA RAO, Deputy Solicitor Generat of lndia loPUcl One CC to SR! D. RAGHAVENDAR RAO, SENIOR S.C. for Central Board of lndirect Taxes and Customs (CBIC) [OPUC]

8. Tr,vo CD Copies MP 9c HIGH COURT DATED:22112t202s HE1 5 I a) [ 5 rtB ic26 * i * ORDER WP.No.39245 ot 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS i I I i i I I I I i t i i I I I i I i : ; i i I I I I ! I I I I I I i I i i i I I I i 1 I ba! s $. {y