Allowed

M/s.K.Balaveeraiah and Sons v. The Assistant Commissioner of Central Tax

Telangana HC22 Dec 2021WP/2110/2020

Case brief

AI extract

What is this about?

GST interest demands on gross liability rather than the net cash amount were challenged. The court allowed all petitions in view of the retrospective amendment to Section 50 and directed the authorities to issue notice and hear the petitioners before quantifying interest under the amended provision.

What did the court decide?

Respondents directed to issue notice and hear the petitioners before quantifying interest under amended Section 50.

M/s.K.Balaveeraiah and Sons Vs The Assistant… — GST and Indirect Tax | Telangana HC (2021)

¶1

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

¶2

WEDNESDAY, THE TWENTY SECOND DAY OF DECEIVBER TWO THOUSAND AND TWENTY ONE

¶3

PRESENT

¶4

THE HON'BLE SRI JUSTICE UJJAL BHUYAN AND THE HON'BLE SMT. JUSTICE P. MADHAVI DEVI

¶5

WRIT PETITI ON Nos.44517 of 2018. 12080, 1209 0 12878,'l 3798.17 365,',177 49 17909 17913 18823 20769 21902 23013 26099 29010 and 29279 of 2019 128. 1201.1341 2110. 3562 3573 4667, 5068 and 5098 of 2020

WP NO: 44517 OF 2018

Between:

AND

Ivl/s. Ir,4egha Engineering and lnfrastructures Ltd., S-2, Technocrat lndl. Estate, Balanagar, Hyderabad-500037, .Telangana, Represented by T. Ashok Reddy, Associated Vice President (Legal) ...PETITIONER

¶10

'1 , The commissioner oJ centrar rax, office of the commissioner of central rax, Ranga Reddy GST Commissionerate posnett Bhavan, Tilak Road, R;mioG, Hyderabad 500 001.

¶11

The Asst. commrssroner of central rax, office of the Assistant commissioner of

¶12

^^{GST, Kukatpally Division, A.Q Rajq Nagar, KukatpaltyHyderabad_SOO O1i} 3. I he superintendent, office of the Superintendent of ceritral rax Balanaoar Bglg_",.?r4^{floor,tords court, ptot No: 80,81 Sy.no.166, Usna VuiiapuOiRoaO,} KPHB, Hyderabad.

¶13

...RESPONDENTS Petition under Article 226 ot rhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropri"ate order or direction more particularly a writ of mandamus declaring the action of the Respondents in demanding interest of Rs.6,30,07,4621 on lrc portion of the tax paid for the months of July 201 7 to tr/ay, 2o1B as arbitrary, illegal, without authority of law, ultra vires the provisions of the cGST Act 201g, in violation of principles of natural justice and contrary to the provisions of Article 14 and 265 of the constitution of lndia and to set aside the letter No.c.No.vl12lo1l1819(P&l) dated 28.11.20'1 B issued by the 2nd respondent reiterating the demand of interest on ITC with all consequential benefits

¶14

lA NO: 'l OF 2018

¶15

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 direct the Respondent No.1 to 3 not to initiate any coercive action to recover the interest amount of Rs.6,03,07,4621- as per their letter C.No.V/12101118-19(P&t) dated 28.11.2018 otheruvise the petitioner would suffer irreparable loss and damage

¶16

)

¶17

IA NO : 2 0F²⁰¹⁹

¶18

Petition under^{Ser tion 151 CPC prayingthat in the circumstancesstatedin} the affidavit^{filed in supp )rt of the petition,the High Court may be pleased to direct} theRespondentNo.ltc3nottoinitiateanycoerciveactiontore{]overtheinterest amount Rs.6,03,07,462r.2S^{p€r their Latter c.No.V/12i0'1l18-19( P & l) dated} 2Bl11t2O1B otheMise^{th, petitioner would suffer irreparable loss and damage}

¶19

lA NO: 2 oF^2018:

¶20

Between:

¶21

The commissione^{of centralTax,officeof the commissioner of Central Tax,} ' R;;* R;Jv CS-- Co*mi..ioneiate Posnett Bhavan, Tilak Road' Ramkote' Hvd6rabad 500 0c^l.

¶22

,. T#"4;.1. bii.l'r]i^{,ton"r. of centrat rax, office of the Assistant cornmissionerof} - CSt Xii"tpJttv C vision,-n.S.Raju Nagar, Kukatpallv-Hvderabad-ti00 072 : in1'b.iodri,.iienite t.Officeofthg.superintendentof^{Central TarxBrrlanagar} " i;g;,1rd ii"liil ib. C"rrL Ploi No. 80,81 Sv no.166 Usha |\4ullerpudi Road' KPHB' Hyderabac

¶23

...pETlrtoNEtls/RESPoNDENTS

¶24

AND

¶25

tructures Ltd., S-2;^{Techtrocrat lndl. Estate,} M/s. tr,4eoha Enqi'^{eering and lnfras} Balanaodr. Hvder lbad-500037,^Tel angana, Repiesented^{by T. AshokReddy,} Associa"ted Vi6e^{F 'esident (Legal)} ...RESPoNDENT/PETITIONER

¶26

Petition under S,^{ction 151 CPC prayingthat in the circunrstancesstated in} the affidavit filed^{in sup rort of the petition,the High court maybe pleased to vacate} the interim order^{dated:1o-12-2018in l.A.No.0'1cif 2018 in the above wP No.44517} of 2018 in the interest^{c ' justice}

¶27

Counsel for the^{Petitio rer: SRIGANDRA MOHANRAO}

¶28

Counsel for Responde^{rts: SRI B. NARASIMHA SARMA} SC FOR INCOME TAX

¶29

WP NO: 12080 OF 201(

¶30

Betwee n:

¶31

Metrochem API Limited, 302, Bhanu^Enclave, Sunder Nagar, Erragadda HYDERABAD- 500 038 Represented by its Iv anaging Director NandepuVenkate iwara Rao ,..PETITIONER

¶32

AND

¶33

Union of lndia, Rr presented by its Finance Secretary, N/inistry of Finance, Depaftment of Rr venue North Block NEW DELHI- 110 001.

¶34

The Chairman, G iT Council of lndia Office of the GST Council Secretariat 5th Floor, Tower -ll, . :evan Bharti Building Janapath Road, Connaught Place NEW DELHI- 110 001

¶35

J Central Board of ldirect Taxes, Represented by its Chairmar, Ministry of Finance, Departn ent of Revenue North Block NEW DELHI- 1 10 C01 .

¶36

4 The Commission ,r of Central Taxes, lr,4edchel GST Commiss onerate GST Bhavan, Lak- Di-l ,a- Pool HYDERABAD- 500 004.

¶37

5 Deputy Commiss cner of Central Tax, Jeedimetla GST Divisic n H No. B-2-77l3, Aditya Towers, S i Sai Enclave Old Bowenpally Secunderabal- 5rl0 011.

¶38

6 Superintendent o Central Tax, Qutubullapur Range, Jeedimetla Division H. No. 8-2-7713, Aditya^- owers, Sri Sai EnclaveOld Bowenpally Secunde,rabad- 500 01 1. ,.,RESPONOENTS

¶39

Petition under I rlicle 226 of the Constitution of lndia prraying that in the

¶40

circumstances stated ir the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or f rection one in the nature of Mandamus der;laring the action of

¶41

the Respondent No. 6 order dated¹ 8-04-2019 levying interest and demanding the payment ofthe same and Orderofthe Respondent No. 5 in Form No. GST DRC-I3 attempting to enforce the demand by attachment of^{Bank Accounts is illegal, arbitrary,} unlawful and violation of^principles of natural^{justice and by setting aside the same} and consequently direct the Respondents not to enforce the^{recoveryand staythe} proceedings of the Respondent No. 5

¶42

lA NO: 1 OF 2019

¶43

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 staythe} proceedings of Respondent No. 5 dated 17-05-2019

¶44

lA NO: 2 F2 19:

¶45

Between:

¶46

Union of lndia, Represented by its Finance Secretary,^{Mlnistryof Finance,} Department of Revenue North Block NEW DELHI-^{1 10 001.}

¶47

The Chairman, GST Council of lndia Office of^{the GST Council Secretariatsth} Floor, Tower -ll, Jeevan Bharti Building Janapath^{Road,'Connaught PlaceNEW} DELHI- 1 10 001

¶48

Central Board of lndirect Taxes, Represented by^{its Chairman,Ministryof} Finance. Deoartment of Revenue North Block NEW DELHI-^11000'1.

¶49

The Commidsioner of Central Taxes, Medchel GST^{CommissionerateGST} Bhavan, Lak- Di-Ka- Pool HYDERABAD- 500 004.

¶50

Deoutv Commissioner of Central Tax, Jeedimetla^{GST Division H. No.8-2-7713,} Aditya'Towers, Sri Sai Enclave Old Bowenpally Secunderabad-^{500 011.}

¶51

Sup-erintendent of Central Tax, Qutubullapur^{Range, Jeedimetla Division H. No.} 8-2-7713, Aditya Towers, Sri Sai EnclaveOld^{Bowenpally Secunderabad-500} o1'1

¶52

...RESP.NDENT'

¶53

AND

¶54

Metrochem API Limited, 302, Bhanu^{Enclave, SunderNagar, Erragadda} HYDERABAD- 500 038 Represented by its Managing^Director NandepuVenkateswara Rao

¶55

...pETrroNER

¶56

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 pleasedto vacate the} interim orderdated 11-09-2019^passed in^{l.A.No.1 of 2019 in W,P.No.'12080 of 20'19} in the interest of^justice

¶57

Counsel for the Petitioner: SRI^P. VINOD KUMAR

¶58

Counsel for Respondent No. 1: SRI N. RAJESHWAR^RAO

¶59

ASSISTANT SOLICITOR GENERAL

¶60

Counsel for Respondent Nos. 2 to 6: SRI B. NARASIMHA SHARMA, SC FOR INCOME TAX

¶61

WP NO: 12090 OF 2019

¶62

Between:

¶63

Vindhya Pharma (lndia) Private Limited, Plot No.3,4 and 5, First Cross Anrich lndustrial Estate, IDA Bolaram Sangareddy District, Telangana State- 502325 Represented by its Managing Director D. Narasimha Reddy Petitionelrrr,r,ora*

¶64

AND 1 Union of lndia, Represented by its Finance Secretary, Ministry of Finance, Department of Revenue North Block NEW DELHI- 110 001.

¶65

¶66

The Chairman,GS^' Council of lndia, Office of the GST Council Secretariat^Sth Floor, Tower -ll, J( evan Bharti Building Janapath Road, Connaught Place NEW DELHT- 110 001

¶67

Central Board of lr Cirect Taxes, Represented by its Chairman, Ministry of Finance, Departm, nt of Revenue North Block NEW DELHI- 1 10 001.

¶68

The Commissrone of Central Taxes, Medchel GST Commissic,nerate^GST Bhavan, Lak- Di-K r- Pool HYDERABAD- 500 004.

¶69

Deputy Commissir ner of Central Tax, Jeedimetla GST Division H. No, B-2-77l3, Aditya Towers, Sri Sai Enclave Old Bowenpally Secunderabad- 500 011.

¶70

Superintendent of lentral Tax, Qutubullapur Range, Jeedimetla Division H, No. 8-2-7713, Aditya T^,wers, Sri Sai Enclave Old Bowenpally Secunderabad- 500 011.

¶71

RESPONDENTS

¶72

Petition under A ticle 226 of the Constitution of lndia^praying that in the circumstances stated in he affidavit filed therewith, the High Court ma!'be^pleased to issue a Writ, Order or Di ection one in the nature of Mandamus declaring the action of the Respondent No. 6 rrder dated 18-04-2019 levying interest and demanding the payment of the same ar d Order of the Respondent No. 5 in Form No GST DRC-13 attempting to enforce t re demand by attachment of Bank Accounts, restrain the Respondents No.S and 3 from presenting and demanding payment of the same and direct the Respondentr No.5 and 6 to lift the attachment of Bank Accounts to facilitate smooth runnin r of the petitioner's business as the levy of interest is illegal, arbitrary, unlawful and r olation of principles of natural^justice and Lry sr-'tting aside the same and consequentl, direct the Respondents to not to enforcer the recovery and stay the proceedings of .he Respondent No. 5

¶73

lA NO: 1 OF 2019

¶74

Petition under S€ rtion 151 CPC praying that in the circumstances stated in the affidavit filed in suppor of the petition, the High Court may be pleased to stay the proceedings of Responr ent No. 5 dated^'17-05-2019

¶75

lA NO: 1 OF 2020:

¶76

Between:

¶77

Union of lndia, Rr presented by its Finance Secretary. MinistD,of Finance. Department of Rr venue North'Block NEW DELHI- 1i O OO1.

¶78

The Chairman,G[ T Council of lndia, Office of the GST Council S€]cretariat Sth Floor, Tower -ll, . 3evan Bharti Building Janapath Road, Connaught place NEW DELHI- 1 1O OO1

¶79

Central Board of rdirect Taxes, Represented by its Chairmar, Ministry of Finance, Departn ent of Revenue Nbrth Block rueW OEL-nt- i^j 0 C01.^'

¶80

The Commission ,r of Central Taxes, lvledchel GST Commiss onerate GST Bhavan, Lak- Di-l .a- Pool HYDERABAD- 500 004.

¶81

5, Deputy Commis_s oner of Central Tax, Jeedime a GST Divisicn H No. B-2-77l3, Aditya Towers, S i Sai Enclave Old Bowenpally Secunderabal- 5rl0 011.

¶82

1. Superintendent o Central Tax, Qutubullapur Ranqe, Jeedimetla Division H. No. 8-2-7713. Aditya^- owers. Sri Sai Enclave Old Bow-enpally Secunderabad_ 500 011

¶83

PETITIO\ER S/RESPONOENTS

¶84

AND

¶85

Vindhya Pharma (lndia)^private Limited, plot No.3,4 and 5, First cross Anrich tndustnal Estate IDA Bolaram sangareddy District. Telancana state- 502325 Represented by i s lr,4anaging Directoi D. Narasjmha neOOV Feti[:ndi'-^-"

¶86

.., RESPON DENT/PETITION ER Petition under Sr ction 151 cpc praying that in the circumstances stateJ in tne affidavit filed in suppor of the petition, the High court may be plerased to vacate the

¶87

¶88

interim order dated 11-09-2019 passed in 1.A.No.^'1 of 2019 in W.P.No. 12090 of 2019 in the interest of^justice

¶89

Counsel for the Petitioner: SRI P. VINOD KUMAR

¶90

counsel for Respondent No. 1:sRl N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERAL

¶91

Counsel for Respondent Nos. 2 to 6: SRI B. NARASIMHA SHARMA, SC FOR INCOME TAX

¶92

WP NO: 12878 OF 2019

¶93

Between:

¶94

M/s. Someshwara Enterprises, Siddipet, t/edak District Now Siddipet District. Rep. by its Managing Partner Mr.G.Krishna Murthy .,,PETITIONER

¶95

AND

¶96

The Assistant Commissioner of Cenlral Tax, Central Excise^{and Service Tax,} Medchal Division, Medchal Commissionerate,^{8-2-7713,Adithya Towers, Sri Sai} Enclave, Old Bowenpally, Secunderabad.

¶97

The Branch Manager, Siddipet Branch, State Bank of^{lndia, (Erstwhile SBH),} H.No.9-3-29, Opp. RDO Office, Moinpura, Siddipet, Medak District^(Now) siddipet District

¶98

...REspoNDENrs

¶99

Petition under 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 Writ of Mandamus or any other^{appropriatewrit or order or direction} declaring the action of the l st respondent^{in not following Section 76 of the Act,} before taking coercive steps for recovery of the demand^{from the 2ndrespondent} (Petitioners Bank) by issuing a Garnishee Notice, dated 24.05.2019, without issuing any notice or order or whatsoever to the^{petitioner determiningthe tax liability, as} arbitrary, contrary to the^provisions of the SGST/CGST^{Acts 2017,contraryto} Article 14, 19(1 )(g) of the Constitution^{of lndia and also the same is in violationof} principles of natural^justice, consequently set-aside the Garnishee Notice as null and void, and direct the 1St respondent to revoke the^{Garnishee Notice,dated} 24.05 .2019 forthwith,

¶100

lA NO:^'l OF 2019

¶101

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 pleasedto} suspend the operation of Garnishee Notice, dated 24.05.2019^{issuedby the 1st} respondent to the 2nd respondent,^pending disposal of the above Writ Petition, as otheruvise, the Petitioner will be^put to severe loss and hardship Counsel for the Petitioner: SRI SHAIK JEELANI BASHA

¶102

Counsel for Respondent No. 1: SRI B. NARASIMHA SARMA, SC FOR INCOME TAX

¶103

Counsel for Respondent No. 2: SRI M. SRIKANTH REDDY

WP NO: 13798 OF 2019

Between:

M/s S.B. Organic; Ltd, Represented by its Director, Devalapalli Ravi^having office at Plot No 19, Subash Nagar, Survey No.23 B/2,^{Blcck 7,} Jeedimetla Village, Qutbullapr rMandal, Jeedimetla, Hyderabad^- 500055.

¶108

...pE,,,oNER

¶109

AND

¶110

Superintendent of lentral Tax, Qutbullapur Range, Jeedimetla Division, Aditya Towers, Sri Sai Er clave, Old Bowenpally, Secunderabad^- 50C011.

¶111

Deputy Commissir ner of Central Tax, Jeedimetla Division, Aditya Towers, Sri^Sai Enclave, Old Bow 'npally,^{Secunderabad- 500011.}

¶112

The Branch Mana ter,^{Yes Bank Ltd, D-12, South ExtensionPart-ll, New Delhi -} 110049

¶113

The Commissione 'of Central Tax, Central Goods and Service Tar, Ministry of finance (Departme nt of Revenue) Central Board of lndirect Taxes and Customs, New Delhi.

¶114

Union of lndia, Ir/i' istry of Finance, Department of Revenue, Represented by Secretary, North t lock' New Delhi-1 10001 . .RES'.NDENTS

¶115

Petition under A licle 226 of the Constitution of lndia praying that in the circumstances stated in :he affidavit filed therewith, the High Court may be^pleased to issue an appropriate wr t, order or direction more particulariy one in lhe nature of a Writ of Mandamus (i) d' claring that Rule 61(5) of the Central Goc,ds Services Rules 2017 to be ultra vires ne Central Goods and Services Act 2017 (ii) declaring that Notifications issued unr er Section 168 of the Central Goods and Services Acl 2017 read with Rule 61(5) of the Central Goods and Services Rules 2017 bearing Notification No.231201 7-Central Tax dated 17.08.2017, Notification No.35/2017Central Tax dated 1 a 09.2017 , Notification No. 56/201 7 - Central Tax, dated 15.11.2017, Notificatior No. 34/2018 - Central Tax, dated 10.08.2018, Notification No. 16 /2018-Central f rx dated 23.03.2018, and Notification No. 13i201g - Central Tax dated 7.03.2019 to the extent of prescribing payment of output tax liability before filing of Form GSTR-3B to be ultra vires Section 39(1), 39(6) and :19(7) of the Central Goods and Services A;l 2017 and Rule 61(6) of the Central Goods and Services Rules 20'17 and being ' iolative of Article 14, 19(1Xg) of the Constitution of lndia. (iii) to set aside letter be; :ing O.C.No. 32512019-20 dated^'10.06.2118 issued by the Respondent No.1 dem nding interest of INR 29,83,6511 for the morlths July 2017, August 2017, Septemt er 2017, October 2017, November 2017, December 2017, August 2018, Septeml er 2018, October 2018, November 2018, December 2018, March 2019, April 2019 for belated filing of Form GSTR-3B being arbitrary, iltegat and suffering from non-app lication of mind and (iv) to set aside Form GST DRC -13 bearing C.No. V/04/20l )ST/Arrears/2o19-20 dated 28.06.2019 issred by Respondent No.2 demanding INR 19,83,651/- to Respondent No.3 under S'-,ction 79(.1 ) of the Central Goods and Selices Act 2017

¶116

IANO:1OF2 019

¶117

Petition under Sr ction 151 cPC praying that in the circumslances stated in the affidavit filed in suppor of the petition, the High court may be pleased to stay the operation of letter bezring o.c.No. 32s12019-20 dated 10.06.2019 issued by the

¶118

¶119

Respondent No.1 and^{consequentialForm GST DRC -13 bearing C No'} v/04/20/GST/A rrearsl2Olg-2O dated^{28.06.2019issued by RespondentNo.2} demanding interest of INR^{29,83,6511 under section79(1)of the centralGoods and} Services 4c12017

¶120

IA NO: 2 OF 2019

¶121

Between:

¶122

Superintendent of central^{Tax, Qutbullapur Range, Jeedimetla} -Division,^Aditya Towers, Sri Sai Enclave, Old^{Bowenpally, Secunderabad - 500011.}

¶123

Z Oeoutv'Commissioner oi Central^{Tai, Jeedimetla Division, Aditya Towers, Sri Sai} Enblave, Old Bowenpalty.^{Secunderabad - 500011.}

¶124

S. ihe borirmissioner df^{C6ntratTax, Central Goods and ServiceTax,tvlinistryof}

¶125

finince (Department of Revenue) Central Board of lndirect Taxes and Customs, New Delhi.

¶126

+. tjnion oi tndia, Ministry^{of Finance, Department of Revenue, Representedby} Secretary, North Block,^{New Delhi-1 10001}

¶127

...pE,,oNERS/RESpoNDENrs

¶128

AND

¶129

1 lr.4/s S.B. Oroanics Ltd. Represented^{by its Director, DevalapalliRavihaving} office at Ploi No.19, Subash^{Nagar, Survey No.23 8/2. Block 7, Jeedimetla} Villaoe. QutbullapurMandal,^{Jeedimetla, Hyderabad - 500055.} inJ-aibnch tvrn'iger,^{Yes Bank Ltd, D-12;SouthExtension Part-ll, New Delhi-} 1 10049 (R2 not necessary party)

¶130

...REspoNDENT/pETrroNER

¶131

Petition under Section^{151 CPC prayingthat in the circumstances stated in the} affidavit filed in support^{of the petition, the High courtmay be pleasedto vacate the} interim order dated 08/07/2019^{passed in lA.No. of 2019 in wP.No. 13798 of 2019 in} the interest of lustice

¶132

Counsel for the Petitioner:^{SRI KARANTALWAR}

¶133

Counsel for Respondent^{Nos.1, 2, 4 & 5: SRI B. NARASIMHA SARMA}

¶134

Counsel for ResPondent^{No. 3:} --

¶135

WP NO: 17365 OF 2019

¶136

Between:

¶137

Cvbercitv Builders and Developers^{Ltd.' Sy No 101,102,108 to'1 12, Behind-IDL} c6.".rhO-. Chautal Basthi,' Moosapet,'^{Kukatpally, Hyderabad500018} Represented by its Director,^{Mr. VenuVinod Vedra' S/o.R D Bhoopal,Aged 59} Years .-.PETrroNER

¶138

.-.PETrroNER

¶139

AND

¶140

The Commissioner of Central Tax, O/o^{the Commissioner of Central tax, Ranga} Reddv GST Commissionerate,^{Tilak Road, Ramkote,Hyderabad}

¶141

z. The Assistant Commissioner of Central^{Tax, O/o the Assistant Commissioner of} GST. Kukatpallv Division,^{A.S. Raju Nagar, Kukatpally,Hyderabad}

¶142

2 Tfre Superintenbent, O/o the Sup6rintendent^{of Central Tax, BalanagarRange,} Usha Mullapudi Road, KPHB,^Hyderabad.

¶143

KarurVysyi Bank, 8-2-686/8/10,^{Plot No.542,Road No. 12, Banjara Hills'} Hydera6ad, 500034 Represented by^{its Branch} Manager.

¶144

...REspoNoENTS

¶145

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}

¶146

¶147

issue an appropriate^V 'rit, Direction or Order,^{particularlyone in the nature of}

¶148

mandam us

¶149

a. Setting...aside mpugned Order dated 22.04.2019^{vide tf.C. No. 1712019} issued by the Responde 1t No.3 as illegal, arbitrary, violative^{of Principles of Natural} Justice and contrary to ! ection 73 of the Central Goods and^{Service Tax Act, 2017,} b. Setting aside^I .rpugned Order dated 14.05.2019 vide C. No. Vlcl3)l19l1B19-MISC TECH issued by the Respondent No.2 as^{illegal,arb,itrary,violativeof} Principles of Natural Jut tice and contrary to Section 73 and^{79 of the Central Goods} and Service Tax Act, 20 7,

¶150

lA NO: 1 OF 2019

¶151

Petition under Se ;tion 151 CPC^{prayingthat in the circumstances stated in the} affidavit filed in support^rf the^petition, the^{High Court may be pleasedlo Suspend the} operation of lmpugned^{, )rder} dated^{22.04.2019 vide O.C. No. 17lI101€t issued by the} Respondent No. 3 durin I the^pendency of the^{Writ Petition in the inlerest of justice}

¶152

lA NO: 2 OF 2019

¶153

Petition under Se ;tion 151 CPC^praying thatⁱⁿ the^{circumstances stated in the} affidavit filed in support^)f the^petition, the High Court^{may be pleased1.oSuspend the} operation of lmpugned Crder dated 14.05.2019 vide C.^{No. V/G,'30/19/'18-19-MISC} TECH issued by the res condent No. 2 during the^pendency of the^{Writ Petition in the} interest of^justice

¶154

NO: 1 OF 2020

¶155

Between:

¶156

The Commissionr r of Central Tax, O/o the Commissioner of C;entral tax, Ranga Reddy GST Com rissionerate, Tilak Road, Ramkote, Hyderat'ad.

¶157

The Assistant Co rmissioner of Central Tax, O/o the Assistanl Cornmissioner of GST, Kukatpally Itivision, A.S. Raju Nagar, Kukatpally, Hyderabad.

¶158

The Superintend€ 1t, O/o the Superintendent of Central Tax, Balanagar Range, Usha lr,4ullapudi F :ad, KPHB, Hyderabad.

¶159

KarurVysya Banl ,8-2-686/8/10, Plot No.542, Road No.'12, t3anjara Hills, Hyderabad,5000 t4 Represented by its Branch [,4anager.

¶160

..,RES'.NDENT'

¶161

AND

¶162

Cybercity Builder and Developers Ltd., Sy No. 101,102,108 to 1'12, Behind IDL Compound, Chz :lal Basthi, Moosapet, Kukatpally, Hyderabad - 500018 Represented by s Director, lt/r. Venu Vinod Vedra, S/o.R D Bhoopal, Aged 59 Years ...PETrroNER

¶163

Petition under Se :tion 151 CPC praying that in the circumstances stated in the affidavit filed in supporl of the petition, the High Court may be pleased to vacate the interim order dated 20-( B-2019 passed in l.A.No. 1 of 2019 in W.P,No. 17365 of 2019 in the interest of justice

¶164

Counsel for the Petitio rer: SRI K. PRATIK REDDY

¶165

Counsel for Responde rt Nos. 1 to 3: SRI B. NARASIMHA SHARIIA

¶166

SC FOR INCOME TAX

¶167

Counsel for Responde rt No.4: --

WP NO: 17749 OF 2019

Between:

M/s.Mahadev Building Systems Private Limited, Plot No.4114, Mahadev Buildings, lDA, Balanagar, Hyderabad. Rep. by its Executive Director^lvlr. G.M.Lokesh. ..,PETITIONER

¶172

AND

¶173

The Suoerintendent of Central Tax, Balanagar^{Range, 3rd Floor, Lords Court'} PIot No'.80,81, Sy. No. 166, Usha Mullapudi^{Road,A.S.Raju Nagar'KPHB,} Hyderabad.

¶174

2 Tfie Assistant Commissioner of Central^{Tax, Kukatpally Division' 3rd Floor, Lords} Court, Plot No. 80,81, Sy. No.^{166,Usha Mullapudi Road' A.S.RaiuNagar,} KPHB, Hyderabad.

¶175

3 The Unioh of lndia, represented^{by its Secretary, Ministry of Finance, Central} Secretariat, New Delhi.

¶176

4 The Central Board of lndirect Taxes^{and Customs, GST Policy Wing'} Government of lndia, Ministry^{of Finance, New Delhi} The Commissioner of Central^{Tax, State of Telangana, Hyderabad.}

¶177

6 GST Council, Represented^{by its Chairman-5th Floor,Towerll, JeevanBharti} Buildino. Janoath Road. Connauqht^{Place,NewDelhi-110 001.}

¶178

7 State oT Telanqana, Rep. by^{its Principal Secretary (Revenue)(CT)Department,} Secretariat Building ,^Hyderabad.

¶179

8 The Branch Managler, Corporation^{Bank, Shop No.1-2-71172,SoniComplex'} PrashanthiNagar,-MainRoad,Balanagar,Hyderabad.,..RES'ONDENTS

¶180

Petition under Article 226 of^{the Constitution of lndia prayingthat in the} circumstances stated in the^{affidavit filedtherewith, the HighCourt may be pleasedto} issue an appropriate^{writ, orderor direction more particularlyone in the natureof Writ} of trilandamus or any other appropriate^{writor orderor direction declaringthe actionof} the 1st respondent in demanding^{interest under section 50 of CGSTAct 2017 on the} gross output liability through^proceedings dated^{1-5-2019though the entire liability of} tax was paid by ad.iusting the available^{ITC in the electronic credit ledger except for} the months of November and^{December2018 and as the due date for filingGSTR-3} as required under Section 39^{is not yet notified and the return in GSTR-3B is not the} return in lieu of the return to^{be filedin GSTR-3 in terms of Section39('t} ),^demanding interest treating the^petitioner as^{defaulterand initiating coercive action for recovery} of the same by issuing the^{impugned Garnishee noticedated16-5-2019 in Form GST} DRC-13 as illegal, arbitrary,^{high handed, without authority of law and jurisdiction,in} violation of^principles of naturaljustice^{and set aside the sameand pass}

¶181

IANO: 1O F 2019

¶182

Petition under Section 151 CPC^{prayingthat in the circumstances stated in the} affidavit filed in support of the^{petition,the High Court may be pleased to grant stay of} all further^proceedings including the^{recovery proceedingsin pursuance of the} impugned proceedings of the lst^{respondent dated1-5-2019 and the Garnishee} proceedings of the 2nd respondent in Form GST DRC-13 dated^{16-5-2019 pending} disposal of the Writ Petition, as otherwise the^{Petitionerwill be put to severe lossand} hardship.

IA NO: 20F 2019:

Between:

The Superintender t of Central Tax, Balanagar Range, 3rd^{Floc r, Lr:rdqCourt,} Plot No. 80,81, Sy No. 166, Usha Mullapudl Road,-A.S.Raju^{Naga', KPHB,} Hyderabad.

¶187

The Assistant Con missioner of Central Tax, Kukatpally Divisior,^{3rd Floor, Lords} Court, Plot No. 80 31 , Sy. No. 166, Usha Mullapudi Road,^{A.S.RajLrNagar,} KPHB, Hyderabad

¶188

The Union of lndia represented by its Secretary, Ministry^{of Financ;e,Central} Secretariat, New I elhi.

¶189

The Central Boarc of lndirect Taxes and Customs, GST^PolicyWirg, Government of lnt a. l,4inistrv of Finance. New Delhi.

¶190

The Commissione oi Central Tax, State of Telangana ,^Hyderabacl. 6. GST Council, Rep esented by its Chairman.5th Floor,^TowerI ,^JeevanBharti Building, Janpath load, Connaught Place, New Delhi-11r0r?31..,..roNDENrs

¶191

AND

¶192

lvl/s.lvlahadev Bu ding Systems^Private Limited, Plot Nc,. 4114, tr/ahadev Buildings, lDA, I alanagar, Hyderabad. Rep. by its Executivr; Director Mr. G.M.Lokesh. ...RESP()NDENT/PETITIONER

¶193

The Branch l/ana ler, Corporation^{Bank, Shop No. 1-2-71172,Soni Complex,} Prashanthi Nagar Main Road, Balanagar, HYdera.b;il poNENTi RESpoNDENT No.8

¶194

Petition under Se :tion 151 CPC^praying that in the^{circumstanc€:s stated in the} affidavit filed in support :f the^petition, the^High Court^{may be pleased to vacate the} interim order dated 20l( 3/2019^passed in lA.No. 1 of 2019^{in WP.l',1o.17749ol 2019} in the interest of^justice

¶195

Counsel for the Petitior er: SRI BHASKAR REDDY VEMIREDDY

¶196

Counsel for Responder t Nos. 1, 2 & 4 to 6: SRI B. NARASIMHA SHARMA

¶197

Counsel for Responder t No. 3: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERI\L

¶198

Counsel for Responder t No. 7: GP FOR COMMERCIAL TAXES

¶199

Counsel for Responder t No. 8:^--

¶200

WP NO: 17909 OF 2019

¶201

Between:

¶202

M/s Samrat Motc s, A partnership firm registered under the lndlan Partnership Acl,8-6-125,126,I cthirampur, Karimnagar, 505001 Rep by its lrlohammed Akbar, Partner. S/c Rajmohammed Aged about 52 years ...pETt,oNER

¶203

AND

¶204

The Commissionr r of Central Tax, O/o the Commissioner of Central tax, MedchalGST Cor Lmissionerate, Tilak Road, Ramkote, Hyderebad.

¶205

The Assistant Cor rmissioner of Central Tax, O/o the Assistant Cornmissioner of GST, Karimnagar Division, 2nd floor, B-7-29611 , Hanuman Na,;ar, Above SBI Karimnagar.5050

¶206

3 The Superintende rt, O/o the Superintendent of Central Tax,Karimnagar Divisioln,2nd Floo ,8-7-29611 , Hanuman Nagar, Above SBI Karimnagar.50501

¶207

4 State Bank of lnd l, 8-5-302/'1 ,Kothirampur,Karimnagar, 5000li4,Flefresented by its Branch ltilanag rr'

¶208

...RES'.NDENTS

¶209

Petition under I licle 226 of the Constitution of lndia praying that in the

¶210

circumstances stated ir the affidavit filed therewith, the High Court nray be pleased

¶211

¶212

to issue an appropriate Writ Direction or Order, particularly one in the nature of mandamus

¶213

a.Setting aside lmpugned Order in July 2019 vide OC. 2019 issued by the Respondent No. 3 as illegal, arbitrary, violative of Principles of Natural Justice and contrary to Section 73 and S. 50(1) of. the Central Goods and Service Tax Act, 2017.

¶214

b.Setting aside lmpugned Order dated 14.06.2019 vide E/06/89/2019 (P-l) issued by the Respondent No. 2 as illegal, arbitrary, violative of Principles of Natural Justice and contrary to Section 73 and 79 of the Central Goods and Service Tax 4c1,2017.

¶215

lA NO: 1 OF 2019

¶216

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 suspend the operation of lmpugned Order in July 2019 vide OC. 2019 issued by the Respondent No. 3 during the pendency of the Writ Petition in the interest of^justice

¶217

lA NO: 2 OF 2019

¶218

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 suspend the operation of Impugned Order dated 1.4.06.2019 vide E/06/89i2019 (P-l) issued by the Respondent No. 2 during the pendency of the Writ Petition in the interest of^justice

¶219

Counsel for the Petitioner: SRI K. PRATIK REDDY

¶220

Counsel for Respondents: SRI A. RAMA KRISHNA REDDY (SC FOR CBEC)

¶221

WP NO: 17913 OF 20'19

¶222

Between:

¶223

Kakatiya Energy Systems Private Limited, D-2, lndustrial Estate, Moula Alr Hyderabad 500040 Represented by its lt/anaging Director Sri P.R. Lakshmana Rao ...pETrroNER

¶224

AND

¶225

The Union of lndia, Rep. by its Secretary, Depadment of Revenue Ministry of Finance, North Block, New Delhi.

¶226

The Assistant Commissioner, Central Tax, Ir/alkajgiri GST Division, H.No. 4187 t1 , 3'd Floor, Navya Estate, lr/oula Ali, Fiyderabid 5O0O4O.

¶227

The Superintendent of Central Tax, Moula Ali Range Navya Estate, IMoula Ali, Hyderabad 500040.

¶228

Commissioner of Central Tax, fi/edchal GST Commissionerate 1 1-4-

¶229

649/8,Lakdikapool Hyderabad - 500 004

¶230

The Chairman, Central Board of lndirect Taxes and Customs North Block, New Delhi

¶231

The Branch [Vlanager/AGIr/, Corporation Bank, 3-6-285, Ameer Mahal Apartments, Hyderguda, Hyderabad 500 029

¶232

...RESPONDENTS

¶233

Petition under Article 226 of lhe Constitution of lndia praying that in the

¶234

circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction more particularly one in the nature of WRIT OF

¶235

¶236

IMANDAMUS declaring the letter C"No. V/15/1412019-, dated 19.06.2019 along with the Form GST DRC-1 in C.No. V11511412019-20, dated 19.06.21019 enclosed to it, issued by 2nd respon, ent directing the 6th Respondent to pay the amount of Rs. 65,86,781/- as illegal, arbitrary and against the provisions of the CGST Act and consequently directinl the 6th Respondent accordingly thereby releasing the amounts held in the ac ount of the petitioner

¶237

lA NO: 1 OF 2019

¶238

Petition under S rction 151 CPC praying that in the circumstances stated in the affidavit filed in suppo,t of the petition, the High Court may be pleased to stay the proceedings of letter C No.Vll5l142019-, dated 19.06.2019 along with the Form GST DRC-'I3 in C.No. Vl1l11412019-20, dated 19.06.2019 enclosed to t, issued by rd respondent, pending di ;posal of the writ petition

¶239

lA NO: 2 OF 2019

¶240

Petition under S.rction 151 CPC praying that in the circumstances stated in the affidavit filed in suppor of the petition, the High Court may be p eased to direct the 6th Respondent to car lel the special deposit amount of Rs.6S,86,7€i1l- forthwith by crediting it to the Cash lredit Account of the Petitioner's firm

¶241

lA NO: 3 OF 2019:

¶242

Between:

¶243

The Union of lnd r, Re.p. by its Secretary, Department of Revt-.nu<: Ministry of

¶244

Finance, North B cck, New Delhi.

¶245

The Assistant Cc nmissioner, Central Tax, IMalkajgiri GST Divisior, H,No.41-

¶246

8711,3'd Floor, N rvya Estate, Moula Ali, Hyderabad 500040.

¶247

The Superintend ,nt of Central Tax, Moula Ali Range Navya E.state, tr,4oula Ali, Hyderabad 5000 0.

¶248

Commissioner of Central Tax, Medchal GST Commissionerate 1 1-4649/8, Lakd ikapo rl Hyderabad - 500 004

¶249

The Chairman, C ..ntral Board of lndirect Taxes and Customs Nor:h Block, New Delhi ...PETITIONERS/RESPONDENTS

¶250

AND

¶251

Kakatiya Energy S y_stems Private Limited, D-2, lndustrial Estate, Moula Ali Hyderabad 5000 t0 Represented by its lvlanaging Director Sjri F,.R. Lakshmana Rao

¶252

..,RESPOND ENT/PETITIONER

¶253

Petition under s( ction 1s1 cpc praying that in the circumslances stated in the affidavit filed in suppor of the petition, the High court may be pleased to vacate the interim order dated 20- )8-2019 passed in l.A.No.1 & 2 oi 2019 in w.p.No. 12913 of 20'19 in the interest of jr stice

¶254

¶255

lA NO: 4 OF 2019:

¶256

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 vacate the interim order daled 2010812019 passed in lA.No. 1 and 2 of 2019 in WP.No. 17913 of 2019 in the interest of justice

¶257

Counsel for the Petitioner: SRI K. VIJAY KUMAR

¶258

Counsel for Respondent Nos. 1 to 5: SRI B. NARASIMHA SARMA

¶259

Counsel for Respondent No. 6: ---

¶260

WP NO: 18823 OF 2019

¶261

Between:

¶262

N4/s. Salasar Agencies,, D.No-6-26-1506, Gurbabadhi Road, Nizamabad, 503 303 Represented by lts Proprietor Kailash Vyas S/o- Badrilal Urrr Ogi;15r,o*=*

¶263

AND

¶264

The Commissioner of Central Tax,, 0/o the Commissioner of Central tax, Medchal GST Commissionerate, GST Bhavan, Lakdikapool, Hyderabad - 04

¶265

The Assistant Commissioner of Central Tax,, 0/a the Assistant Commissioner of GST, Nizamabad Division, KNAR Estate, 3rd Floor, Nizamabad - 503 303

¶266

? The Su perintendent,, O/O the Superintendent of Central Tax, Nizamabad Division, KNAR Estate, 3rd Floor, Nizamabad- 503 303

¶267

Syndicate Bank,, lr,4ain Road, Bhanswada, Kamareddy, Nizamabad, Represented by its Branch Manager.

¶268

.,.RESPONDENTS

¶269

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, Direction or Order, particularly one in the nature of ma nda m us

¶270

a. Setting aside lmpugned Order daled 22.04.2019 vide O.C. No. 4312019 lssued by the Respondent No. 3 as illegal, arbitrary, violative of Principles of Natural Justice and contrary to section 73 of the Central Goods and Service f ax,2017

¶271

b.Setting aside lmpugned Order vide C. NO. V1041212017 dated 10.06.2019 issued by the Respondent No. 2 as illegal, arbitrary, violative of Principles of Natural Justice and contrary to Section 73 and S. 50(1) of the Central Goods and Service Tax Act, 2017

¶272

lA NO: 1 OF 2019

¶273

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 suspend the operation of lmpugned Order dated 22.04.2019 vide O.C. No. 43/2019 issued by the Respondent No. 3 during the pendency of the Writ petition in the interest of justice

¶274

¶275

lA NO: 2 OF 2019

¶276

Petition under )ection 151 cpc praying that in the circumstances stated in the affidavit filed in ;upport of the petition, the High court may, be pleased to suspend the operati rn of lmpugned Order vide C. NO. VlO,+12120.17 dated 10.06.20'19 issued b the Respondent No. 2 during the pendency of the Writ Petition in the interest of justice

¶277

lA NO: 1 OF 2020:

¶278

Between:

¶279

The Commissior er of Central Tax,, 0/o the Commissioner of Certral tax, Medchal GST C mmissionerate, GST Bhavan, Lakdikapool, lyOeraUiO'- O+

¶280

The Assistant cr mmissioner of central rax,, 0/a the Assistdnt brmmGioner of GST. Nizamaba Division, KNAR Estate. 3rd Floor, Nizamabad - 503 30C^--

¶281

2 lf^{q Supglnlelc-'nt,, O/O the Superintendent of} Centrat Tax Nizamabad Division, KNAR istate,3rd Floor, Nizamabad - 503 303

¶282

Syndicate Bank, Main Road, Bhanswada, Kamareddy, Nizarnabad, Represented by its Branch Me rager.

¶283

AND

¶284

.... PETITION EFIS/RESPON DENTS

¶285

M/s. Salasar Ag enci.es,, D.No-6-26-1506, Gurbabadhi Road, lrlizamabad, 503 303 Re p rese ntei by tts^p ro p ri eto r xa i r islr vyai S;": e ;d ri;i Gi;"4,*ii;"_. _ Petition under I ection 1s1 cpc praying that in the circu msta nc;s ltaieo in the affidavit filed in su1 port of the petition, the High court may br: plr..ased to vacate the interim order dat€ i 28-08-2019 passed in l.A.No.^.1 & 2 ctf 20i9 in w.p.No. 1 8823 of 2019 in the ir terest of justice

¶286

Counsel for the Petitic ner: SRI K. VIVEK REDDy

¶287

Counsel for Respondent Nos. 1 to 3: SRI SWAROOP OORILLA

¶288

(sR sc FoR cBtT AND CTJSTOMS)

¶289

Counsel for Respondent No. 4: --

¶290

WP NO: 20769 0F 201

¶291

Between:

¶292

lvl/s l\4anikanta / oencies cigarette Distributors, A proprietary (roncern at 1-631/2, l,4unicipar r irk Lane, Lisit"i1"*n ;;J-rv;nolrliigitiu, tro-sczTnbt'ov ii, proprietor Karanc alalaja W/o. Sadashiv, ngeO anoui +9 i"Jr,^-"""- "",", -

¶293

AND , 1. The Commission, r of Central Tax, O/o. the Commissioner of ,lentral tax. Medchai GST Co nmissionerate. 11-4-64918,.1st to 4th f toor, boir. n/efrti Function Palace, -aKorKapoot. Hyderabad - 500 004

¶294

2 The Assistant Co nmissioner of Central-Tax, O/o. the Assistart Commissioner of GST, Karimnaoar urvrsron, znd ftoor, 8-7-29611, Hanuman Nagar, Above SBI Karim naqa r.5OE0

¶295

3 The Sup6rintendr rt, O/o. the Suoerintendent of .Central Tax. .lagityal Range. Jagityal H.NO.2-28t2t2A,District, 1 3p!,fgdrglgyaka ltangana - 505327.^{Function njli. orraroorRZiirrujri} n"ro

¶296

4 City Union Bank L td , H.No 3-6-2714, Karrmnagar Road, Jagit,yal. SOS327, Represented by il ; Branch Manager

¶297

.,.RESPONDENTS

¶298

Petition under A licle 226 of the Constitution of tndia praying that in the circumstances stated in he affidavit fired therewith, the High court may be preased to

¶299

¶300

issue an approprlate Writ, Direction or Order,^particularly one in the nature of ma ndamus

¶301

a)Setting aside impugned order issued by Respondent No. 3 on 30.05.2019 vide OC. 66/2019 as illegal, arbitrary, violative of Principles^{of NaturalJustice and} contrary to Section 73 and S. 50(1) of the Central Goods and Service^{Tax Act, 2017,}

¶302

b)Setting aside lmpugned Order issued bythe Respondent No.2ⁱⁿ July²⁰¹⁹ as illegal, arbitrary, violative of Principles of Natural Justice and contrary^{to Section} 73 and 79 of the Central Goods and Service Tax Act, 201 7

¶303

lA NO: 1 OF 2019

¶304

Petition under Section 151 CPC^praying thatⁱⁿ the circumstances^{stated in the} affidavit filed in support of the^petition, the High Court^{may be pleased to Suspend the} operation of lmpugned Order issued by the^{Respondent No. 2 in July 2019 durlng the} pendency of the Writ Petition in the interest of^justice and^pass

¶305

lA NO: 2 OF 2019

¶306

Petition under Section 151 CPC^{prayingthat in the circumstances stated in the} affidavit filed in support of the^petition, the^{HighCourt may be pleasedto suspend the} operation of lmpugned Order issued by^{RespondentNo. 3 on 30/05/2019vide OC.} 66t2O19 during the^pendency of the^{WritPetition in the interestof justice and pass}

¶307

lA NO: 4 OF 2019

¶308

Between:

¶309

The Commissioner of Central Tax, O/o.^{the Commissioner of Central tax,} Medchal GST Commissionerate, 11-4-64918,1st^{to 4th Floor,Opp. Mehdi} Function Palace, Lakdikapool, Hyderabad^- 500 004

¶310

The Assistant Commissioner of Central^{Tax, O/o. the Assistant Commissioner of} GST, Karimnagar Division, 2nd^{floor,8-7-29611,HanumanNagar,Above SBI} Karimnagar.50501

¶311

The Superintendent, O/o. the Superintendent^{of Central Tax, JagityalRange,} H.NO.2-2812124, Opp Padmanayaka Function^{Hall, Dharoor, Karimnagar Road,} Jagityal District' Telangana - 505327 ....pETrroNERS/RESpoNDENT. 1 To 3

¶312

AND

¶313

1 It//s lr,4anikanta Agencies Cigarette Distributors, A^proprietary concern at 1-631/2, Municipal Park Lane, Jagitial Town and^{Mandal, Jagitial,5} 05327 Rep by its proprietor Karandlalalaja W/o. Sadashiv, Aged about 49 years.

¶314

,.PETITIONER

¶315

City Union Bank Ltd., H.No. 3-6-2714, Karimnagar Road, Jagityal.^505327, Represented by its Branch Manager

¶316

...RESPoNDENTS

¶317

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^{vacate the} interim order daled 2310912019^passed in WP.No. 207 69 of 2019 in the interest of justice

¶318

Counsel for the Petitioner: SRI K. PRATIK REDDY

¶319

Counsel for Respondent Nos. 1 to 3: SRI A. RAMA KRISHNA REDDY

¶320

(sc FoR cBEc)

¶321

Counsel for Respondent No. 4: SRI AMBADIPUDI SATYANARAYANA

WPN O:21902 OF 2019

Between:

Suvarna Duroa F roer^{l,4illsP,'t Ltd, Plot Nos 58&59,Wanj N') 5, Diamond} Colonv. Karriaql'ri,^{Saroornagar, Hyderabad 500 079R3pr€rsenteg0y rIS} Managing Direct,o^{Sri J. Subhaskar Reddy}

¶326

.,.pETtTtoNER

¶327

AND

¶328

The Union of lndi., Rep.^{by its Secretary, Department of RevenueMinistryof} Finance, North Blr ck,^{New Delhi.}

¶329

f hJ OLrjutv Comr^{rissioner,Central Tax, Sangareddy Division, lvleCchal} Commiisicinerate^{rlot No. 328, SSRArcade, Mathrusri Nagar lt/lyrapur,} Hvderabad 50004^).

¶330

3 C6rnliiioner of )entral^{Tax, Medchal GST Commissionerat€r11'4-64918'} Lakdikaoool Hvde abad^- 500⁰⁰⁴ 4 in" CfiSiimanlCt ntral Board of^{lndirect Taxes and Customs I'lorth Block, New} Delhi 5. The Branch^Mana rer. Axis Bank, 1st^{Floor, G.PullareddyBuilcling 6-3-879/8,} Greenland, Begut ipei Road, Hyderabad⁵⁰⁰ 016 ...RESpoNDENTS Petition under A licle 226 of the Constitution^{of lndia prayingthat in the} circumstances stated ir the affidavit filed therewith,^{the High Court nraybe pleased} toto issue a writ, order or direction more^{particularlyone in the natureof WRIT OF} MANDAMUS declaring he letter C.No. V/04/08/2019-20,^{gated 01.05.20'19 along with} the Form GST DRC' l3 enclosed to it, and the amendment^{letter in C.No.} V 10410812019-20, dater 21 .05.2019 along with the amended^{Form GST DRC-13} enclosed to it, issued^b ,the 2nd respondent directing the 5th Respondent to pay the amount of Rs. 24,26,1' 2/- (the Original demand^{was for Rs. 35,03,394,which was} reduced to Rs. 24,26,1^I 2) as illegal, arbitrary and against^{the provisiorrs of the CGST} Act and consequently directing the 5th Respondent to^{releasethe amount of} 24,26,1921 - frozen fron the account of the^petitioner

¶331

IANO:1O F 2019

¶332

Petition under Sr ction 151 CPC^{prayingthat in the circumstances stated in the} affidavit filed in suppor of the^{petition,the High court may be pleased to directthe} Sth respondent Axis B, nk to release the^{amountof Rs. 24,26,19 2l- frozen fromthe} account of the^{petition€ '}

¶333

IA NO: 2019

¶334

Petition under S ,ction 151 CPC praying that in the circumslances stated in the affidavit f iled in suppo tof the petition, the High Court may be^pleased to^{stay the} proceedings of letter C .No. V/04/08/201S-20, dated 01.05.2019 along with the Form GST DRC-13 enclose, to it, and the amendment letter in C.No. V/04/0812019-20, dated 21 .05.2019 alon twith^{the amended Form GST DRC-13 enclosed to it, issued} by the 2nd respondent pending disposal of the writ petition

¶335

lA NO: 3 OF 2019:

¶336

Between:

¶337

1 Union of lndia, R:p. by its Secretary, Department of Revenue, Ministry of Finance, North E ock, New Delhi.

¶338

¶339

The Deputy Commisiioner, Central Tax, Sangareddy Djvision,^Medchal Commissionerate Plot No. 328, SSR Arcade, N/athrusri^{Nagar l\iliyapur,} Hyderabad 500049.

¶340

C6mmissioner of Central Tax, Medchal^{GST Commissionerate1 1-4-64918,} Lakdikapool Hyderabad - 500 004

¶341

The Chairman, Central Board of lndirect Taxes and Customs^{North Block,New} Delhi

¶342

....pETrrroNERs/RESpoNENTS

¶343

AND

¶344

1 M/s. Suvarna Durga Paper Mills Pvt Ltd, PIot No s 58&59, Ward No. 5, Diamond Colony, Karmaghat, Saroornagar,^.Hyderabad 500 079 Represented by its Managing Director Sri J. Subhaskar Reddy

¶345

...PETITIONER

¶346

2 The Branch lvlanager, Axis Bank,¹ st Floor, G. Pu llareddy Building 6-3-87S/8, Greenland, Begumpet Road, Hyderabad 500 016

¶347

,..RESPONDENTS

¶348

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^{pleasedto vacate the} interim order dated 01-10-2019^passed in 1.A.No.^'1 &² of^{2019 in W.P.No.21902 of} 20'19 in the interest of^justice

¶349

Counsel for the Petitioner: SRI K. VIJAY^KUMAR

¶350

Counsel for Respondent Nos. 1 to 4: SRI DOMINIC^FERNANDES

¶351

senior standing counsel for CBIC)

¶352

Counsel for Respondent No. 5: SRI N,^RAJESHWARRAO

¶353

ASSISTANT SOLICITOR GENERAL

¶354

WP NO: 23013 OF 2 1

¶355

Between:

¶356

Ivl/s. Hyderabad Water Containers, Rep by its^proprietor Mr. S.Chand Basha^Sy. No.375, Manoharabad (V), Toopran^(M). Medak District. 502336,^Telangana State

¶357

...PETrrloNER

¶358

AND

¶359

Union Of lndia, Represented by lts Secretary, Department^of Revenue , North Block, New Delhi -¹ 10001

¶360

Central Board Of lndirect Taxes and Customs, Represented by Chairman North Block, New Delhi - 110001

¶361

J, Deputy Commissioner of Central Tax, Sanga Reddy Division , Plot No 328 SSR Arcade , Mathrusri Nagar, t,4iyapur, Hyderabad-SO0 049

¶362

Andhra Bank, Rep. by its Krishna Nagar Branch^{[t4anager Ka} malapuri Colony, Hyderabad - 500073

¶363

...RESPONDENTS

¶364

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^particularly one in the nature of^Writ of It/landamus declaring the proceedings of the 3rd respondent dated 14.05.2019 demanding interest amount of Rs 5,67,5551 against the^petitioner is illegal, arbitrary, against the principles of natural^justice and contrary to the Section 50 of Goods and Services Tax Act 2017 and violation of article 14, 21 and 301 of Constitution of lndia, set aside the Same

¶365

¶366

lA NO: 1 OF 2019 "

¶367

Petition under S ection^{151 CPC praying that in the circumst.ances stated in} the affidavit filed in^{s Jpport of the petition, the High court may be pleasedto} suspend the^{proceedirgs of the 3rd respondentdated 14l05/20'19 in demandingan} amount of Rs 5,67,5 i5/-^{towards interest, pending disposal of the abovewrit} petition

¶368

IA NO: 2 OF 2019:

¶369

Between:

¶370

Union Of lndia,^t .epresented by lts Secretary, Department^{of Revenue} ,^North Block, New Dell' - 110001

¶371

Central Board^O lndirect Taxes and Customs,^{Representedby ChairmanNorth} Block, New Dell- 110001

¶372

Deputy Commis ioner of Central Tax, Sanga Reddy^{Division, Plot No 328 SSR} Arcade , Mathru: 'i Nagar, t\4iyapur, Hyderabad-S0O 049

¶373

AND

¶374

M/s. Hyderabad Water Containers, Rep by its^{proprietor Mr. S.Chand BashaSy.} No.375, Manoh rrabad (V), Toopran^(M). tt/edak^{District. 502336,Telangana} State ..,PETITIONER

¶375

Andhra Bank,^R rp. by its Krishna Nagar Branch Manager Kamalapuri^Colony, Hyderabad - 50( 073 ...RESPONDENTS

¶376

Petition under )ection 151 CPC^{praying"that in the circumstancesstatedin} the affidavit filed in sL lport of the^{petition,the High Court may b'e p eased to vacate} the interim orderdate l22-10-2019^{passed in l.A.No.'1 of 2019 n \At P No.23013of} 2019 in the interest ol^justice

¶377

Counsel forthe Petiti >ner: SRI PAREDDY^{ROSI REDDY}

¶378

Counsel for Responc:nt Nos. 1 to 3: SRI A. RAMA^{KRISHNA REDDY}

¶379

(sc FoR cBEc)

¶380

Counsel for Responc:nt No. 4: SRI N. RAJESHWAR^RAO ASSISTANT SOLICITOR GENERAI..

¶381

WP NO: 26099 OF 20 I

¶382

Between:

¶383

M/s. VAtt/A lNt JSTRIES LlNI|TED, Having its office at- 8-a-1911147124 Plot^No. B-12, Ground F oor Madhura Nagar, SR Nagar, Hyderabad 500 038 Rep by its Managing Direc or, l,4r. Vegesna Atchyuta Rama Ralu

¶384

...pETtTtoNER

¶385

AND

¶386

1 The Union of ln Iia, Rep. by its Secretary, Department of Revenue, Ivlinistry of Finance, North llock, New Delhi. The Commissic rer, Central Tax. Hyderabad GST Commiss onerate, Basheerbagh, I yderabad.

¶387

.) The Asst. Comr rissioner, Central Tax, Banjara Hills Division, 2nd Floor, Amiso Plaza, Near Ce rtury Hospital, Road No.12, Banjara Hills, Hyderabad - 500 034.

¶388

4 The Superinten lent of Central Tax, Yousufguda Range, Banjarer Hills Division, Road No.12, Hr Cerabad - 500 034

¶389

...RESPONDENTS

¶390

¶391

' 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 particularly one in the nature of Writ of l,4andamus, to declare the Notice OC No. 26312015, d|.0210512019 issued by the 4th respondent directing the petitioner to pay a sum of Rs. 16.08,2221- as illegal, arbitrary against the provisions of the CGST Act, violative of Article 14 and 19 of the Constitution of lndia and consequently set aside the same

¶392

lA NO: 1 OF 2019

¶393

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 suspend the operation of the lmpugned Notice OC No. 26312019, dt. 02.05.2019 issued by the 4th respondent, pending disposal of the Writ petition Counsel for the Petitioner: M/s. CHANDRASEN LAW OFFICES

¶394

Counsel for Respondent No. 1: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERAL

¶395

Counsel for Respondent Nos. 2 to 4: SRI B. NARASIMHA SHARMA

¶396

WP NO: 29010 OF 2019

¶397

Between:

¶398

lr,4i s. Kesoram lndustries Ltd, Basantnagar, Pedapally, Telangana, Rep by its Chief Financial Officer, l,4r.Nandalal Gundecha ...pETt,oNER

¶399

AND

¶400

The Assistant Commissioner of Central GST and Central Excise, l,4ancherial Division, Ward No.1, by pass Road, N/lancherial.

¶401

The Additional Commissioner (Appeals-ll), Hyderabad Office of the Commissioner (Appeals-ll) GST and Central Tax, Basheerbagh, Hyderabad -TS - 500 104.

¶402

3 The Commissioner of Central Tax, Central Excise and Service Tax, IVledchal Commissionerate, IVedchal GST Bhavan, Lakdikapool, Hyderabad.

¶403

4 Union of lndia, Rep by Secretary Revenue, tVinistry of Finance, OL;|.SlSr*?*r.

¶404

Petition under A.rticle 226 ol lhe 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 Certiorari calling for the records on the flles of the 2nd respondent herein in his Appeal No.2/2019(M) GST dt.21-10-2019, quash the same

¶405

lA NO: 1 OF 2019

¶406

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 recovery proceedings of the 1 St respondent herein, pursuant to the order of the 2nd respondent in Appeal No.2/2019/(lV) GST dated 21-10-2019, pending disposal of the above Writ petition

¶407

Counsel for the Petitioner: SRI A. K. JAISWAL

¶408

Counsel for Respondents: SRI DOMINIC FERNANDES

¶409

(senior standing counsel for CBIC)

WP NO: 29279 OF 2019

Between:

It4/s. Shanmugana nd and Sons, rep. by its Partner.^{[t4r.Srinath Gopalakrishna,T-} 2-1087112, Tulasi agar, Sanathnagar, Hyderabad-SOO 018,

¶414

PETITIONER

¶415

AND

¶416

Superintendent 01 Central Tax, SanathnagarGST Range,^Hyderabad, 2. Union of India, re1 . by Secretary to Government, Finance^{Department, New} Delhi.

¶417

,..RESPONOENTS

¶418

Petition under A lticle 226 of the Constitution of lndia^praying that in the circumstances stated ir the affidavit filed therewith, the High Court^rnay be^pleased to issue a Writ of lVlat damus or any other appropriate writ or order^{or direction} declaring -

¶419

(a) that the provi ;o to Section 50 of the Central Goods and Services Tax Act, 2017 inserted by Secti ln 100 of Finance (No.2) Act, 2019 applies retrospectively from 01.07.2017 and c rnsequently set aside the demand notice dated 16.12.2019 for the months of Augu ;t and October, 2017, February, npiit, July, August, October and November, 2018 ir sued by the 1st Respondent demanding interest under the pre-amended Section t 0 of the CGST Act in respect of input tax credit utilised for the payment of output t rx

¶420

(b) declare that )STR-38 prescribed under Rule 61(5) of the Rules is not a return prescribed unde Section 39(1) of the CGST Act and consequently declare that the levy of interes under Section 50 cannot be applied in the context of filing GSTR-38

¶421

(c) declare that t're summary levy and demand of interest Lnder Section 50 of the CGST Act which is not preceded by an adjudication as per Se,:tion 73 of the CGST Act determining the principal amount payable is illegal and :ontrary to the scheme of the CGST A:1, 2017 and principles of natural^justice arrd

¶422

(d) alternatively, declare that Section 50(1) of the CGST Act, in so far as it seeks to levy interest ,n the gross tax liability without duly reducing the input tax credit available to the registered person under the CGST Act as being illegal, confiscatory and contri ry to the fundamentals of the levy of interest, a colourable exercise to levy penah 7 in the guise of interest and strike dowr Section 50(1) to such extent as being ur constitutional.

¶423

lA NO: 1 OF 2019

¶424

Petition under S rction 151 CPC praying that in the circurnstances stated in the affidavit filed in sug port of the petition, the High Court may be pleased to grant stay of all further pro' eedings, pursuant to the impugned denland notice dated 16.12-2019 issued by 1e 1st Respondent for the months of August and october, 2017, F ebruary, April, . uly, August, October and November, 2018 pe,nding disposal of the writ Petition ar otherwise the petitioner will be put tc severe loss and hardship

¶425

¶426

Counsel for the Petitioner: SRI S. DWARAKANATH

¶427

Counsel for Respondent No. 1: SRI B. NARASIMHA SARMA

¶428

Counsel for Respondent No. 2: SRI N. R.AJESHWAR RAO ASSISTANT SOLICITOR GENERAL

¶429

P NO: 128 OF 202

¶430

Between:

¶431

Ir//s. Global Agri Resources Private Limited, Dev Dhanuka Prestige, Upper Ground Floor (Unit No. UG 3) Plot No.8 (8A-BB), Road No.12, Banjarahiils, Hyderabad- 500 034 Represented by lts Director Govid Agarwal S/o. Ramlal Agaruual Age. 40 Years

¶432

...PETITIONER

¶433

AND

¶434

The Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhavan, Lakdikapool, Hyderabad - 04

¶435

The Assistant Commissioner of Central Tax, Begum bazar Division, Akira Shikara Plaza, 3rd Floor, H,No.5-8-196 lo 2071A, Jusbagh, Nampally, Hyderabad - 500 001

¶436

J. The Superintendent of Central Tax, Begum Bazar I Range, Begum Bazar Division, Akira Shikara Plaza, 3rd Floor, H.No.5-8-196 10 2071A, Jusbagh, Nampally, Hyderabad - 500 001

¶437

Allahabad Bank, IFB Branch, 6-3-850/3, Srinivas Plaza, Near Sheesh Mahal, Ameerpet, Hyderabad - 500 0'16 Represented by its Branch ,?.1fig3.r.rO=rrra

¶438

¶439

a. Setting aside lmpugned Order dated 10.06.2019 vide O.C. No.lV/16/19/201 9-Tech(interest) as illegal, arbitrary, violative of Principles of Natural Justice and contrary to Section 73 of the Central Goods and Service Tax Act, 2017

¶440

b. Setting aside lmpugned Order vide lY 11611912019-Tech. PF.l (lnterest) dated 23.12.2019 issued by the Respondent No. 2 as illegal, arbitrary, violative of Principles of Natural Justice and contrary to Section 73 and S. 50(1) of the Central Goods and Service Tax Act, 2017

¶441

lA NO: 1 oF 2020

¶442

Petition under Section^'1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct 4th respondent to not to give effect to order vide 'l V/16/19/2019-Tech. pF.l (lnterest) dated 23-12-2019 issued by the Respondent No.2 during the pendency of the writ petition in the interest of justice and pass

¶443

lA NO: 2 OF 2020

¶444

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 suspend the operation of lmpugned Order dated 10.06.2019 vide O.C. No.lV/16/19/20.19Tech(interest) issued by the Respondent No. 2 during the pendency of the Writ Petition in the interest of justice

¶445

¶446

IANO: 3O F 2020

¶447

Petition under Se, tion^{15'1 CPC prayingthat in the circumsternces stated in the} affidavit filed in support^{, f the petition,the High coud may be pleased1o suspend the} operation of order vide lv^{t1611912019-Tech.PF.l (lnterest)daled} 19 issued "23.12.20 by the Respondent No. 2 during^{the pendency of the writ Petitionin the interest of} justice

¶448

Counsel for the Petitior er: SRI^{MANOJ REDDY KESHI REDDY}

¶449

Counsel for Responder t Nos.^{1 to 3: SRI B' NARASIMHA SARMA}

¶450

Counsel for Respondet t No.^{4: SRI B. DAMODAR REDDY}

¶451

WP NO :1201 OF 2020

¶452

Between:

¶453

M/s PLR Projects Private Limited, Plot No.130, 38, 3rd Flocr,^{lnwinex Towers,} Road No.2, Banjz ra Hills, Hyderabad. Represented by its Authorized^Signatory Mr. C.Chandra S< rhar ReddY'

¶454

...PETlroNER

¶455

AND

¶456

The Deputy Comt tissioner^{(STU-1), Punjagutta Division,Hyderrabad.} - 2. The Unionbf lndii , represented by^its Secretary,^{Ministry of Finan;e,Central} Secretariat, New^)elhi.

¶457

The Central Boarr of lndirect^{Taxes and Customs, GST Policy Wing,} Government of ln lia, Ministry of Finance, New^Delhi.

¶458

The Commissiont r of State Tax, State of Telangana ,^Hyderabad. 5. GST Council, Re[ resented by its Chairman.sth^{Floor, Towerl, JeevanBharti} Building, Janpath Road, Connaught Place, New^Delhi-110 00'^. 6. State of Telangar a, Rep. by its Principal Secretary^{(Revenue)(CTtDepartment,} Secretariat Buildir^q, Hyderabad. ,..RE''.NDENTS

¶459

Petition under I rticle 226 of the Constitution of lndia^praying that in the circumstances stated ir the affidavit filed therewith, the High Court may be^pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus or. ny other appropriate writ or order or direction declaring the action of the 1st respo rdent in demanding interest under Section 5tl of CGST Act 2017 on the gross ou1 rut liability through the impugned^proceedinr3s dated B-1 1- 2019, though the entir€ liability of tax was paid by adjusting the available ITC in the electronic credit ledge as on the due date for filing return and contemplating to initiate coercive action for recovery of the same as illegal, arbitrary, high handed, without authority of lav and^{jurisdiction,} in violation of principle:; of natural^justice and set aside the same

¶460

lA NO: 1 OF 2020

¶461

Petition under S -.ction 151 CPC praying that in the circurnstances stated in the affidavit filed in su1 port of the petition, the High Court may be preased to grant stay of all further proce edings in pursuance of the impugned pror:eedings of the 1st respondent demandir g interest dated 8-11-2019 includirrg any recovery proceedings pearling d sposal of the Writ Petition, as otherwise tt-e Petitioner wilt be put to severe loss and Lardship Hyderabad

¶462

Counsel for the Petitio rer: SRI BHASKAR REDDY VEMIREDDY

¶463

¶464

Counsel for Respondent Nos. 1 & 3 to 6: GP FOR COMMERCIAL TAXES

¶465

Counsel for Respondent No. 2: SRI N. RAJESHWAR RAO

¶466

ASSISTANT SOLICITOR GENERAL

¶467

WP NO: 1341 OF 2020

¶468

Between:

¶469

tr//s. Malik Cars Private Limited, rep. by its Chief Executive Officer, It/r. P.V.Krishna Prasad, 3-6-422 and 422A, Street No.3, Himayatnagar, Hyderabad500 02s.

¶470

...PETITIONER

¶471

AND

¶472

Deputy Commissioner- STU 2, Punjagutta Division, Hyderabad.

¶473

Union of lndia, rep. by Secretary to Government, Finance Department, New Delhi.

¶474

...RESPONDENTS

¶475

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 or order or direction decla ring

¶476

a) that the proviso to Section 50 of the Central Goods and Services Tax Act, 2017 inserted by Section 100 of Finance (No.2) Act, 2019 applies retrospectively from 01 .07.2017 and consequently set aside the demand notices dated 29.10.2019 for the months of July,2017 to December, 2O1V and February to April, 2018 and for the months of August, December, 2018 and from April to August, 2019 issued by the 1st Respondent via E-mail dated 29.10.20'l9demand ing interest under the peramended Section 50 of the CGST Act,

¶477

(b) declare that GSTR-3B prescribed under Rule 61(5) of the Rules is not a return prescribed under Section 39(1)of the CGST Act and consequently declare that the levy of interest under Section 50 cannot be applied in the context of filing GSTR-38, and

¶478

(c) declare that the summary levy and demand of interest under Section 50 of the CGST Act which.is not preceded by an adjudication as per Section 73 of the CGST Act determining the principal amount payable is illegal and contrary to the scheme of the CGST Ac|,2017 and principles of natural justice, and

¶479

(d) alternatively, declare that Section 50(1) of the CGST Act, in so far as it seeks to levy interest on the gross tax liability without duly reducing the input tax credit available to the registered person under the CGST Act as being illegal, confiscatory and contrary to the fundamentals of the levy of interest, a colourable exercise to levy penalty in the guise of interest and strike down Section 50(1) to such extent as being u nco nstitutional

lA NO: 1 OF 2020

issued by the 1st ResPr ndent containing Demand Notices^{dated 29.10.2019for the} months of July, 2017^t( December, 2017 and February^{to April,20'B and for the} months of August, Dece nber, 201B and from April^{to August,2019rpeTdingdisposal} of the Writ Petition^as otherwise the Petitioner will^{be put to se/ereloss and} ha rd sh ip.

¶484

Counsel for the Petitiot er: sRl S. riwnRnxlruerH

¶485

Counsel for Responder t^{No. 1: GP FOR COMMERCIAL TAXES}

¶486

Counsel for Respondet t^{No. 2: SRI N. RAJESHWARRAO} ASSISTANT SOLICITOR GENERI\L

¶487

WP NO: 2110 OF 2020

¶488

Between: M/s.K.Balaveeraiz h and Sons,^15-2-431 ,^{SiddiamberBazar,} Kishangunj, Hyderabad, repre ented by its Partner,^{Sri Vattam Vishwanatf.} .-.PETITIONER

¶489

AND

¶490

The Assistant Cor tmissioner of Central^{Tax, Begum Bazar Divlsior'Akira} Shikhara Plaza,3 d Floor, H.No.5-8-196^{to 207 and207lA' Jusbagh,Nampally,} Hvderabad^- 500^,01.

¶491

The Commissionr^r of Central Tax,^{Hyderabad GST Commissicne'ate GST} Bhavan, Tilak Ror d, Basheerbagh^{Hyderabad - 500 001.}

¶492

e The Union of lndir , Rep. by its Secretary, Department^{of Revenue, Ivinistry of} Finance, North Bl^rck New Delhi.

¶493

The Branch Mane ;er, Bank of Baroda Reddy^{Hostel Compound AbidsCircle,} Hyderabad - 500^)01.

¶494

A The State of Tela^gana, represented by^{its Principal Secretaqr, Revenue} Department, Tela rgana Secretariat, Hyderabad. R3 and R5 not ne :essary in this petition

¶495

...RE.'.NDENTS

¶496

Petition under I rticle 226 of the Constitution of lndia^praying that in the circumstances stated ir the affidavit filed therewith, the High Court nray be^pleased to issue a Writ or or jer or direction particularly one in the nature of Writ of Mandamus setting as ic 3 the impugned notice issued by the first respondent under Section 79(1)(c) of thr CGST Act, in Form GSTDRC-13, dated 1e'112120 19, vide Demand Order No.82lI 319, addressed to the bankers of the^petitioner firm, namely the fourth respondent rerein in seeking to recover a sum of Rs.19,16,450/- (IGST Rs.2,43,459/-, CGST t 1s.8,36,496/-, SCST Rs.8,36,496/-) towards interest for the belated payment of t rx for the tax period July, 2017, to lvlarch, 2019, and consequently directing the fourth respondent herein to release the said amounts held in account of the I etitioner as illegal, arbitrary, without^{jurisdiction,} and against the provisions of the C( ;ST Act, 2017

¶497

lA NO: 1 OF 2O2O

¶498

Petition under S )ction 151 CPC praying that in the circumstances stated in the affidavit filed in s rpport of the petition, the High Court nray be pleased to pending disposal of th, Writ Petition, grant stay of all further proceeding arising in pursuance of the notic( issued by the first respondent under Section 79(1)(c) of the CGST Act, in Form GSTDRC-13, dated 1611212015, vidr., Demand Order No.B2l2019, addresse I to the bankers of the petitioner firm, nanrely the fourth

¶499

¶500

respondent herein in seeking to recover a sum of Rs.19,16,450r^(IGST Rs.2,43,459/-, CGST Rs.8,36,496/-, SCST Rs.8,36,4961)^{towards interest for the} belated^payment of tax for the tax^period July,²⁰¹⁷ ,^{to March,201 9} Counsel for the Petitioner: SRI S. KRISHNA^MURTHY

¶501

Counsel for Respondent Nos. 1,2& 5:^{SRI B. NARASIMHASARMA}

¶502

Counsel for Respondent No. 3: SRI^{N. RAJESHWAR RAO}

¶503

ASSISTANT SOLICITOR GENERAL

¶504

Counsel for Respondent No. 4:--

¶505

WP NO: 3562 OF 2020

¶506

Betwee n:

¶507

M/s P.Chenna Ramulu and Son, Rep by^{its Partner and authorized signatoryMr} P.Jagan mohana Rao S/o P-Srinivasa Rao^{Aged. 50 years Occ.business} Situated at 15-2-446, Kishan^gunj, Hyderabad

¶508

...pE,,oNER

¶509

AND

¶510

The Union of lndia, Rep by its Secretary Department^{of Revenue,Ministryof} Finance New Delhi

¶511

The Commissioner of Central Tax, Ranga^{reddy GST CommissioneratePosneti} bhavan Tilak road, Ramkote,^Hyderabad The Asst Commissioner of Central Tax, Begum^{Bazaar - ll GST Division' Akira} Shikara plaza3rd floor, 5-B-196 to 207 and^{207lA Jasbagh,Hyderabad} .

¶512

The Chairman, Central Board of lndlrect^{taxes andcustoms North block, New} Delhi

¶513

The Branch Manager, State Bank of^{lndia,9-1191132Gun railwaystationroad,} shadnagar Hyderabad 509 216

¶514

...RESpoNDENrs

¶515

Petition under Article 226 of the Constitution of^{lndia prayingthat in the} circumstances stated ln the affidavit filed therewith,^{the High Court may be pleased} to issue an order or direction^{more particularly one in the nature of Writ of} il/ANDAI\IUS by declaring the^proceedings of^{notice No.C.No. lV/16/19/2019-Tech} lnterest dated 16/05/2019 rssued by the^{Respondent No.3 to the petitioner} demanding GST interest of Rs.198'104i- and 229861-^{and furthernoticein Form} GST DRC-13 u/s 79 (1)(c )dated 2011212019^{addressedbytheRespondentNo.3} to the Respondent No.5 bank to withhold the^amount of^{Rs.198104/- from the} Account No. 0000062461 007238 of the^{petitionermaintainedwith them is illegal,} arbitrary, violative of Art.14, 21 and 300-A of the^{Constitutionof lndia and against} the provisions of the CGST Act and Consequentially^{directthe Respondent No.5 to} release the amount of Rs. 1981O4/-held by them in the account of the^Petitioner vide Account No. 0000062461007238

¶516

lA NO: 1 OF 2020

¶517

Petition under Section 151 CPC^praying that in the circumstances statedⁱⁿ the affidavit filed in support of the^petition, the High Court may be^pleased to STAY THE proceedings of notice No. C.No. lV11611912019-Tech lnterest dated 16.05/2019 issued by the Respondent No.3

¶518

Counsel for the Petitioner: SRI M. ANAND KUMAR

¶519

¶520

Counsel for Responder:No. 1:^{SRI N. RAJESHWAR RAO} ASSISTANT SOLICITOR GENERAL

¶521

Counsel for Responder i Nos. 2 to 4:^{SRI B. NARASIMHA SHARMA}

¶522

Gounsel for Responder I No. 5: SRI^{M. SRIKANTH REDDY}

¶523

WP NO: 3573 OF 2020

¶524

Between:

¶525

M/s. Raghuram ar I Co.., Rep. by^{its Proprieto} r, K. Prakash, Office at 15-9-38212, Afzalgunj Road, A zalgunj, Hyderabad-500012 ..PETITIONER

¶526

AND

¶527

I The Union of lndie Rep. by its Secretary, Department of^{Reve rue Ministryof} Finance, North Blc ck, New Delhi

¶528

2 The Assistant Cor missioner,, Central Tax and Customs,^{Begr-rm E;azarGST} Division, Akira Shi <ara Plaza,3rd Floor, H. No.5-8-196 to 207^{znd 2071A,} Jusbagh, Nampall ,, Hyderabad-500001.

¶529

3 The Superintende It of Central Tax., Begum Bazar-ll GST^{Range, .Akira Shikara} Plaza, 3rd Floor, I . No.5-B-196 to 207 and 207lA, Jusbagh,^Nampally, Hyderabad-50000 l.

¶530

4 The Chairman, Ct 'rtral Board of lndirect Taxes and Customs, \orth Block, New Delhi. RESPONOENTS

¶531

Petition under A licle 226 of the Constitution of^{lndia p'ayingthat in the} circumstances stated in the affidavit^{filed therewith,the High Court may be pleased} to issue a writ or order s more^particularly one^{in the nalure of &rit of Mandamus} declaring the action of the Respondent No.3 in issuing^{Notice bearing} No.V1/16/01/2020 date I 13.02.2020 directing the^petitioner to^{pay an amountof} Rs.8,31,785/- towards i rterest liability as being^illegal, arbitrary^{and unconstitutional} and consequently set ar ide the same

¶532

lA NO: 1 OF 2020

¶533

Petition under Sr ction 15'1 CPC^praying that in the circunrstances stated in the affidavit filed in sup )ort of the^petition, the High Court may be^pleased to issue interim directions, stayi rg all further^{proceedings pursuant} to the impugned notice No.Vl/16/01/2020 datec 13.O2.2020, pending disposal of the Writ Petiiion Counsel for the Petitior er: SRI VIVEK JAIN

¶534

Counsel for Responder ts: SRI N. RAJESHWAR RAO

¶535

ASSISTANT SOLICITOR GENERAL

¶536

WP NO: 4667 OF 2020

¶537

Between:

¶538

M/s. Far N Par lnr ia Private Limited,^'l st Floor, B-2-120lBO19le, Luxor Park. Road No.2, Banjara Hill , Hyderabad-34. Rep. by its Director Mr. Dharma l.??r,r,or.*

¶539

AND

¶540

1 The Superintende rt Central Tax, Punjagutta GST Range, Ameerpet GST D_ivision,^Hyderab rd.GST Commissionerate.Plot No.140, Opp.Ratr.radeep Super Market, Srinagar⁽ ;olony, Hyderabad -500 073. 2 The Union of lndir , Rep. by its Secretary to Government, Finarce Department. New Delhi. .RESPONDENTS

¶541

¶542

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of [vlandamus or any other appropriate Writ or Order or Directton declaring.(a) the action of the 1st respondent in issuing lnterest Order, dated 1410212020 for the tax periods July,,2A17 to December, 20i9, as arbitrary, contrary to law, in violation of principles of natural justice and set aside the lnterest orders, dated 1410212020 as per Proviso to section 50 of the central Goods and service Tax Act 2017 inserted by Section^'100 of Finance (No.2) Act, 2019 applies retrospectively 'from 011071201 7 and demanding interest under the pre-amendment Section 50 of the CGST Act, is not justified.(b)declare the GSTR-38 prescribed under Rule 61(5) of the Rules is not a return prescribed under Section 39(1 ) of the CGST Act 2017 and consequently declare that the levy of lnterest under Section S0 cannot be applied in the context of filing GSTR-38.(c)declare that the summary levy and demand of interest under Section 50 of the CGST Act 2017 which is not preceded by an adjudication as per Section 73 of the CGST Act 2017 determining the principal amount payable is illegal and contrary to the seheme of the CGST Act, 2017 and principles of natural justice. and (d)alternatively, declare that Section 50(1) of the CGST Act 2017, in so far as it seeks to levy interest on the gross tax liability without duly reducing the input tax credit available to the registered person under the CGST Act 2017, as being illegal, confiscatory and contrary to the fundamentals of the levy of interest, a colourable exercise to levy penalty in the guise of interest and strike down Section 50(1) to such extent as being u nco nstitutiona I

¶543

lA NO: 1 OF 2020

¶544

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 grant stay of all further proceedings, pursuant to the lnterest Orders of the 1St respondent, dated 1410212020 for the period July, 2017 to December, 2019, pending disposal of the above Writ Petition, as otheruyise, the Petitioner would be put to severe loss and hard ship.

¶545

Counsel for the Petitioner: SRI SHAIK JEELANI BASHA

¶546

Counsel for Respondent No. 1: SRI B. NARASIMHA SARMA

¶547

Counsel for Respondent No. 2: SRI N. RAJESHWAR RAO

¶548

ASSISTANT SOLICITOR GENERAL

¶549

WP NO: 5068 OF 2020

¶550

Between:

¶551

It//s. Dwarakamai Constructions Private Limited, Sth, 501, pearl, Creak Apartment.Somajiguda,. Hyderabad , 5_00 082. State of Telangana. Rep by its Managing Director Mr.D.lVladan Mohan Reddy ...PETITIONER

¶552

AND

¶553

¶554

The Superintendet t, Office of the Superintendent^{of Central Tax arrd Customs,''} Somaliguda GST^t anoe. Ameeroet GST Division,^{HyderabadtSST} Comm issionerate, ird?loor, B-3-1040, Plot^{No.140, Opp.RatnzrdeerpSuper} Market, Srinagar^C :lonv. Ameeroet. Hvderabad^- 500^073.

¶555

The Union of lndia Reri. Uy its Secretdry to^{Government,Finarrce Department,} New Delhi.

¶556

,.,RESPONDENTS Petition under Ar :icle 226 of the Constitution^{of Indiaprayirrgthat in the} circumstances statedⁱⁿ the affidavit filed therewith,^{the High Court may be pleased} to issue Writ of Mandi mus or any other appropriate^{Writ or Order or Direction} declaring-

¶557

(a) the action ( f the 1st respondent in issuing lnter,-'st Order, dated 1710212020 for the tax I eriods July, 2017 lo December,^{2019, as arbitrary, contrary} to law, in violation of^pr nciples of natural^justice and set^{asidethe lnterest Orders,} dated 1710212020 as Pt r Proviso to Section 50 of the^{Central Goods andService} Tax Act 2017 inserter by Section 100 of Finance^{(No.2) Act, 2019 applies} retrospectively^f rom 01, )712017 and demanding interest^{underthe pre-amendment} Section 50 of the CGST Act, is not^justified,

¶558

(b) declare the C STR-38 prescribed under Rule 61(5)^{of 1.he Rules is nota} return prescribed unde Section 39(1) of the CGST Acl 2017^{and consequently} declare that the levy of nterest under Section 50 cannot be applied^{in the context of} filing GSTR-38,

¶559

(c) declare that tt e summary levy and demand of interest^{under Section50 of} the CGST Act 2017 wh ch is not preceded by an adjudication as^{per Section 73 of} the CGST Act 2017 del :rmining the principal amount^payable is ilegal and contrary to the scheme of the C( ST Act, 2017 and principles of natural .justice and

¶560

(d) alternatively, leclare that Section 50(1) of the CGST l\ct i2017, in so far as it seeks to levy inte est on the^gross tax liability without duly reducing the input tax credit available to he registered^person under the CGST Acl 21017, as being illegal, confiscatory an I contrary to the fundamentals of the levy of interest, a colourable exercise to -,vy^{penalty in the guise of interest and s':rike downSection} 50(1 ) to such extent as leing u nco nstitutio na I and^pass

¶561

A NO:^'f OF 2O2O

¶562

Petition under S rction 151 CPC praying that in the circurnstances stated in the affidavit filed in sup port of the^petition, the High Court may be^pleased to^grant stay of all further prrceedings, pursuant to the lnterest Orders of the 1St respondent, dated 17i( 212020 for the tax periods July, 2017 to December, 2019, pending disposal of th, above Writ Petition, as otherwise, the Petitloner would be put to severe loss and I ardship.

¶563

Counsel for the Petitio rer: SRI SHAIK JEELANI BASHA

¶564

Counsel for Responde rt No. 1: SRI B NARASIMHA SARMA

¶565

Counsel for Responde rt No.2: SRI N. RAJESHWAR RAO

¶566

ASSISTANT SOLICITOR GENER,AL

WP NO: 5098 OF 2020

Between:

tvl/s.A.S. tUoosani and Company, 5-8-1 12, 21st Century Complex, 1St Floor, Nampally, Hyderabad-500 001 . State of Telangana.^{Rep. by its li/anager and} Authorised Signatory Mr.Mohammed Junaid Moosani

¶571

...PETITIONER

¶572

AND

¶573

1 The Superintendent, Office of the Superintendent of^{Central Tax andCustoms,} Jambagh Range, Abids GST Division, Opp.lntermediate^{Board, 1st Floor.Akira} Sikhara Plaza, Jambagh, Nampally,^{Hyderabad - 500 001.}

¶574

2 The Union of lndia, Rep. by its Secretary to Government,^{Finance Department,} New Delhi.

¶575

.,.RESPONDENTS

¶576

Petition under Article 226 of the Constitution of^{lndia prayingthat in the} circumstances stated in the affidavit filed^{therewith,the High Court may be pleased} to issue Writ of Mandamus or any^{otherappropriate Writ or Order or Direction} declaring.

¶577

(a) the action of the 1st respondent in issuing lnterest^Order,dated 24.02.2020 levying interest of Rs.2,01 ,4061-^{lor the period2017-18' lnterest Order,} dated 24.02.2020 levying^{interestof Rs.7.5071for the period 2018- 19 and lnterest} Order, dated 24.02.2020 levying^{interest of Rs.7,140/- for the period 2019-20,under} section 50(1) of the central^{Goods and Service Tax Act 2017, as arbitrary, contrary} to law, in violation of^principles of^{natural justice and set aside the InterestOrders,} dated 24.02.2020 for the^periods 2017-18^{to 2019-20as per Proviso to section 50} of the central Goods and service^{Tax Act 2017 inserted by section 100 of Finance} (No.2) Act, 20'19 applies retrospectively from 01 .07.2017 and^{demanding interest} under the^{pre-amendment} Section^{50 of the CGSTAct, is not justified,}

¶578

(b)declare the GSTR-3B prescribed under Rule 61(5) of the^{Rules is nota} return^prescribed under Section 39(1)^{of the CGSTAct 2017 and consequently} declare that the levy of lnterest under^{Section50 cannotbe appliedin the context of} filing GSTR-38,

¶579

(c)declare that the summary levy and demand of interest under Section^{50 of} the CGST Act 2017 which is^{not preceded by an adjudicationas per Section 73 of} the CGST Acl 2017 determining the^{principal amount payable is illegal and contrary} to the scheme of the CGST Ac|,2017 and^{principles of naturaljustice,and}

¶580

(d )a lternative ly, declare that Section 50(1) of the CGST Act 2017 , in so far as it seeks to levy interest on the^gross tax liability^{without duly reducingthe input tax} credit available to the registered^person under^{the CGST Act 2017, as beingillegal,} confiscatory and contrary to the fundamentals of the levy^{of interest, a colourable} exercise to levy^penalty in the^guise of interest and strike^{down Section 50(1) to} such extent as being u nco nstitution a^I

¶581

lA NO: 1 OF 2020

¶582

Petition under Section 151 CPC^praying that in the circumstances statedⁱⁿ the affidavit filed in support of the^petition, the High Court^{maybe pleased to grant}

¶583

¶584

stay of all further proc )edings, pursuant to the lnterest Order, daled 24.02.2020 levying interest of Rs 2,01 ,4061- for the period 201 7-18, lnterest Order, dated 24.O2.2020 levying inte est of Rs.7.507/- for the period 2018-19 and lnterest Order, dated 24.02.2020 levy ng interest of Rs.7,140/- for the perioC 2O'19-20, under Section 50(1) of the C< ntral Goods and Service Tax Act 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner would be put to severe loss and hardship.

¶585

Counsel for the Petitio, rer: SRI SHAIK JEELANI BASHA

¶586

Counsel for Responde rt No. 1: SRI B. NARASIMHA SARMA

¶587

Counsel for Responde rt No. 2: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERAL

¶588

The Court made the fo owing: COMMON ORDER

¶589

THE HON'BLE SRI JUSTICE UJJAL BHUYAN AND THE HON'BLE SMT. JUSTICE P. MADHAVI^DEYI

¶590

WRIT PETITION Nos.445l7 of 2018.12080r 12090 t2878 13798 17365 177 49 17909 t7913 18823. 207 69. 21902. 230 13. 26099. 29010^and 29279 of 20l9. 128. 1201. l34l. 2l 10. 3562. 3573. 4667. 5068 and 5098 of 2020

¶591

COMMON ORDER:^{(PerUB, J)}

¶592

This order will dispose of the^present bunch^{of writ petitions.}

¶593

We have 1'reard learned counsel for the^parties 3. In this batch of writ^{petitions, the basic grievance of the} petitioners relates to Ievy of interest on the^{gross returned incomeand} not on the net cash amount

¶594

Basic controversy centres around^{interpletationof Section 50 of} The Central Coods and Services^{Tax Act,2017 (briefly'theCGST} Act' hereinafter)

¶595

It may be mentioned that Section^{50 of the CGST Act deals} with interest on delayed^{palment of} tax.^{Sub-section(1) thereof as it} initially stood, reads^as under^:

¶596

"Every person who is^{liable to pay tax in accordance} with the provisions of this^{Act or the rules made} thereunder, but fails^{to pay the tax or any parl thereof to} the Government within^{the period prescribed, shal1 for} the period for which the tax^{or any parl thereof remains} unpaid, pay, on his own,^{interest at such rate, not} exceeding eighteen^{per cent, as may be notifiedby the} Covernment on the recommendations^{of the Council."}

¶597

¶598

UI}, J ,T PMD, J ll.P.No.445l7 of )t018 ' rd batch

¶599

lt may be mentioned that the proviso to Section 510 was substituted by F nance Acl, 2021 with retrospective et-fbct liom 01.07.2017. Prior to substitution, the proviso read as under :

¶600

"PROVIDE D that the interest on tax payable in respect of supplies nade during a tax period and declared in the return for tl e said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencemenl of any proceeJings under section 73 or section 74 in respect of t'Le said period, shall be levied on that porlion of the tax hat is paid by debiting the electronic cash ledger."

¶601

After the sr, rstitution, the proviso now reads as under :

¶602

..PROVIDE D that the interest on tax payable in respect

¶603

of supplies nade during a tax period and declared in the return for tl e said period fumished after the due datc in accordance with the provisions of section 39, exc,ept where such return is furnished after commencement of any procec lings under section 73 or section 74 in respect of the said period, shall be payable on lhat pofiion of the tax which is paid by debiting the electronic c rsh ledger."

¶604

7 . In view of the amendment carried out, the grieva rce of the

¶605

petitioners has be :n redressed. However, the details of interesrt to be paid by the petitic ters are required to be worked out by the corcerned authorities as per^' 1e amended provision.

¶606

I 8. In that vieu of the matter and having regard to the arnendments carried out by the iinance Act,2021, all the writ petitions are allowed

¶607

¶608

UB,J&PMD,J W'. P.No.44517 of20l8 untl hqtch

¶609

¶610

with the further direction that respondents shall issue notice and hear

¶611

the petitioners before quantifying the interest to be paid by the petitioners as per rhe amended provision 0f Section 50 of the CGST

¶612

Act. No order as to costs.

¶613

Pending miscellaneous applications, ifany, shall stand closed.

¶614

That Rule Nisi has been made absolute as above.

¶615

Witness THE HON'BLE THE CHIEF SATISH CHANDRA SHARMA, on this Wednesday, the Twenty Second day of December, Two Thousand and Twenty One.

¶616

Sd/- N. CHANDRA SEKHAR RAO ASSISTANT REGISTRAR ,TRUE COPY/

\L_._.---

, SECTION OFFICER

To,

1 . The Commissioner of Central Tax, Office of the Commissioner of Central Tax, Ranga Reddy GST Commissionerate Posnett Bhavan, Tilak Road, Ramkote, Hyderabad 500 001.

¶621

The Assistant Commissioner of Central Tax, Office of the Assistant Commissioner of GST, Kukatpally Division, A.S.Raju Nagar, Kukatpally Hyderabad-500 072

¶622

The Superintendent, Office of the Superintendent of Central Tax Balanagar Range, 3rd floor, lords court, Plot No. 80,81 Sy.no.166, Usha I/ullapudi Road, KPHB, Hyderabad.

¶623

The Finance Secretary, Union of lndia, tr/inistry of Finance, Department of Revenue North Block NEW DELHI- 110 001.

¶624

The Chairman, GST Council of lndia Office of the GST Council Secretariat 5th Floor, Tower -ll, Jeevan Bharti Building Janapath Road, Connaught Place NEW DELHr- 1 10 001

¶625

The Chairman, Central Board of lndirect Taxes, lVlinistry of Finance, Department of Revenue North Block NEW DELHI-^'1 10 001.

¶626

The Commissioner of Central Taxes, Medchel GST Commissionerate GST Bhavan, Lak- Di-Ka- Pool HYDERABAD- 500 004.

¶627

The Deputy Commissioner of Central Tax, Jeedimetla GST Division H. No. B-27713, Adilya Towers, Sri Sai Enclave Old Bowenpally Secunderabad- 500 0'1 1.

¶628

The Superintendent of Central Tax, Qutubullapur Range, Jeedimetla Division H. No, B-2-77l3, Aditya Towers, Sri Sai Enclave OId Bowenpally Secunderabad500 01 1.

¶629

1 0. The Assistant Commissioner of Central Tax, Central Excise and Service Tax, It4edchal Division, IVledchal Commissionerale, 8-2-7713, Adithya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad.

¶630

11.The Branch Manager, Siddipet Branch, State Bank of lndia, (Erstwhile SBH), H.No.9-3-29, Opp. RDO Office, lr/oinpura, Siddipet, Medak District (Now) Siddipet District.

¶631

1 2. The Commissioner of Central Tax, O/o the Commissioner of Central tax, Ranga Reddy GST Commissionerate, Tilak Road, Ramkote, Hyderabad.

¶632

'l 3. The Assistant Commissioner of Central Tax, O/o the Assistant Commissioner of GST, Kukatpally Division, A.S. Raju Nagar, Kukatpally, Hyderabad,

¶633

14.The Branch Manager, Karur Vysya Bank, 8-2-686/8/10, Plot No. 542, Road No. 12. Ban)ara Hills, Hyderabad, 500034.

¶634

1 5. The Superintendent of Central Tax, Balanagar Range, 3rd Floor, Lords Court, Plot No.80,Bl, Sy. No. 166, Usha Mullapudi Road, A.S.Raju Nagar, KPHB, Hyderabad.

¶635

¶636

The Commissioner of Central Tax, State of Telangana^. Hyderabad. 17. State of Telangana Rep. by its Principal Secretary^{(Revenue)(i)T) fepartment,} Secretariat Buildinl ,^Hyderabad

¶637

1 B. The Assistant Com nisdioner of Central Tax. O/o the Assistant Cornmissioner of GST, Karimnagar t ivision, 2nd floor, 8-7-29611, Hanuman^{Nagrar, l bove SBI} Karimnagar.50501

¶638

The Superintender ., O/o the Superintendent of Central Tax,Karimnagar Division,2nd Floor, 3-7-29611, Hanuman Nagar, Above^{SBI Kar mnagar.50501}

¶639

The Branch lVanag :r, State Bank of lndia, 8-5-302/1 ,Kothiramp^{ur, F.arimnagar,} 500034.

¶640

21 . The GST, Nizamat ad Division, KNAR Estate,3rd Floor, Nizamabad^{- 503 303} 22. The Superintender .,, OiO the Superintendent of Central Tax, Nizarrabad Division, KNAR Es ate,3rd Floor, Nizamabad - 503 303

¶641

The Branch l,4anag :r, Syndicate Bank,, Main Road, Bhanswad,r, Kamareddy, N iza mabad.

¶642

The Deputy Comrr ssioner of Central Tax, Sanga Reddy Division, Plot No 328 SSR Arcade ,lVlath usri Nagar, lvliyapur, Hyderabad-500 049

¶643

The Branch Manal er, Andhra Bank, Rep. by its Krishna Nagar Brarrch^lt/anager Kamalapuri Colonl Hyderabad - 500073

¶644

The Assistant Con nissioner, Central Tax, Banjara Hills Division, 2 rd Floor, Amiso Plaza, Near Century Hospital, Road No.12, Banjara Hills,, Hyderabad^- 500 034.

¶645

The Superintender tof Central Tax, Yousufguda Range, Banjara Hills Division, Road No.12, Hyde abad - 500 034

¶646

The Assistant Con lissioner of Central GST and Central Excise, lVancherial Division, Ward No, l, by pass Road, Mancherial.

¶647

The Superintender t of Central Tax, Sanathnagar GST Range,^:lyderabad, 30. The Commissioner of Central Tax, Hyderabad GST Commissic neri:te, GST Bhavan, Lakdikap( ol, Hyderabad - 04

¶648

3'1 . The Assistant Con missioner of Central Tax, Begum bazar Division, Akira Shikara Plaza, 3rd Floor, H,No.5-8-196 io 2071A, Jusbagh, Narnpally, Hyderabad - 500 001

¶649

The Superintender t of Central Tax, Begum Bazar I Range, Begum Bazar Division, Akira Shil araPlaza,3rd Floor, H.No.5-8-196 lo207lA, Jusbagh, Nampally, Hyderat ad - 500 001

¶650

Q? .The Branch lvlana1 er, Allahabad Bank, IFB Branch,6-3-850/3, Sririvas Plaza, Near Sheesh Mah, l, Ameerpet, Hyderabad - 500 016.

¶651

34.The Branch Manag er, State Bank of lndia, 9-1191132 Gun railr,r,ay station road, Shadnagar Hyderz cad 509 216

¶652

One cc to Sri Gar lra fVohan Rao Advocate IOPUC] 36. One CC to Sri B N rrasimha Sarma SC for lncome Tax[OPUC] 37. One CC to Sri P. \ nod Kumar, Advocate (OPUC) 38. One CC to Sri Nar avarapu Rajeswara Rao, Assistant Solicitor General (OPUC) 39. One CC to Sri Sha k Jeelani Basha, Advocate (OPUC) 40. One CC to Sri M. { rikanth Reddy, Advocate (OPUC) 41. One to Sri Kar rn Talwar, Advocate (OPUC) 42. One CC to Sri K. F ratik Reddy, Advocate (OPUC) 43. One CC to Srl Bha;kar Reddy Vemireddy, Advocate (OPUC) 44.One to Sri A. F ama Krishna, Advocate (OPUC) 45. One to Sri Vivt k Reddy, Advocate (OPUC) 46. One CC to Sri Swi roop Oorilla, Advocate (OPUC) 47. One CC to Sri Aml adipudi Satyan aayana, Advocate (OPUC) 48, One CC to Sri K. \ ijay Kumar, Advocate (OPUC) 49.One CC to Sri Dor rinic Fernandes, Advocate (OPUC) 50. One CC to Sri P. F osi Reddy, Advocate (OPUC) 51. One CC to M/s. Ci andrasen Law Associates, Advocate (OPUC) 52.One CC to Sri A. I . Jaiswal, Advocate (OPUC) EI One CC to Sri S. I warakanath, Advocate^(OPUC) 54.One CC to Sri K. It anoj Reddy, Advocate (OPUC) 55. One CC to Sri B. I amodar Reddy, Advocate (OPUC) 56. One CC to Sri Bhe ;kar Reddy Vemi Reddy, Advocate (OPUC) q,7 Two CCs to GP Fr r Commercial Taxes, High Court for the Stale of Telangana louTl

¶653

EO One CC to Sri S. l" rishna lvlurthy, Advocate (OPUC) EO One CC to Sri M. I nand Kumar, Advocate (OPUC) 60. Two CD Copies ot. One Spare Copy

MBC

Hlclr'{ COURT

UB,J & PMD,J

DATED: 2211212021

-rr=--'9!<br>4 1pE 9tAig <br>t
a t.
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Dl:.,:t.iic

¶660

COMMOI! ORDER

¶661

WP Nos.44S1T of 2018, 12090, 12)90, 12979, 1 379g, 17365, 177 49, 1 7909, 17913, 19823 20769, 21902, 23013,26099, 2g010 and 29279 of 2019, 129, 1201, 1341, 2110, 3562, 3573, 4667,5068 and 5098 of2020

¶662

'-L-
o
L-,

¶663

ALLOWING THE WRIT PETITIONS WITHOUT COSTS

M/s.K.Balaveeraiah and Sons v. The Assistant Commissioner of Central Tax

Case brief

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M/s.K.Balaveeraiah and Sons v. The Assistant Commissioner of Central Tax

Case brief

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