Disposed

M/s.Asrani Tubes Limited, v. The Deputy Commissioner (St)

Telangana HC5 Mar 2025WP/12627/2023

Case brief

AI extract

What is this about?

Writ petition challenging an unsigned GST Section 73 order and DRC-07 summary disallowing input tax credit for July 2017 to March 2018. Both parties agreed the documents were unsigned; following a recent batch order, the court set aside the notice and order, permitted fresh notice, and disposed of the petition.

What did the court decide?

Impugned unsigned show cause notice and order set aside; liberty to respondents to issue fresh notice/order in accordance with law; limitation not a hurdle; no costs.

M/s.Asrani Tubes Limited, Vs The Deputy Commissioner… — GST and Indirect Tax | Telangana HC (2025)

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[³⁴⁴⁶ ]

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

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WEDNESDAY,THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA

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WRIT PETITION NO: 12627 OF 2023

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Between:

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M/s.Asrani Tubes Limited,, 1O2, 5-5-54, Hari Ganga I/arket, Ranigunj, Secunderabad. Rep. by its Director Mr.Shyamlal A. Asrani

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...PETITIONER

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AND

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The Deputy Commissioner (ST), STU2, Begumpet Division, Hyderabad. 2. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad.

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(2nd Respondent is not necessary Party)

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...RESPONDENTS

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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 Writ of l/andamus or any other appropriate Writ or order or direction declaring the action of the 1sr Respondent in passing the Order under Section 73, dated 13.02.2023 without signature or digital signature along with a Summary of the Order in Form GST DRC-07, dated 13.02.2023 without signature or digital signature and Proceedings of the l St Respondent without date, without signature or digital signature for the tax^period July, 2017 to March, 2018, disallowing the ITC alleging invalid ITC under Section 16(4)of the CGST Act, 2017 without considering the detailed objections filed by the Petitioner, dated 16.12.2021 on 18.12.2021 and 30.12.2022,^passing the Proceedings by the^1"t Respondent as arbitrary, contrary to law, against to the^provisions of the CGST Act and SGST Act, 2017, not valid in the eye of law, without^jurisdiction andⁱⁿ violation of Principles of Natural Justice and Rule of Law and consequently set

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aside the Order passed under Section 73, dated 13 02.2023 along with a Summary of the Order in Form GST DRC-07, daled 13.02.2123 of the 1st Respondent as null and void

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lA NO: 1 OF 2023

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Petition under Section 151 CPC praying that in the circumst,ances stated in the affldavit filed irr support of the petition, the High Court may be pleased to suspend the operat on of the Order passed by the 1't Respondenl under Section 73, dated 13.O2.2O.2-3 along with Summary of the Order in Form GST DRC-07, dated 13.02.2023 c,f the 1't Respondent demanding the tax for the tax period July,2017 to lVarch, 2018 under the State Goods and Service Tax Act 2017 and Central Goods and Service Tax Act 2017, pending disposal of the above Writ Petition, as otherwis,e, the Petitioner will be put to severe lc, and hardship.

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Counsel for the Petitioner: SRl. SHAIK JEELANI BASHA

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Counsel for the Respondents: SRI SWAROOP OORILLA , SPECIAL GP FOR STATE TAX

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The Court made the following: ORDER

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I I

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"**7

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THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY^PAUL

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IIND

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THE HON'BLE SMT. JUSTICE RENUKA YARA

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U/RIT PETITION No.12627 of 2o23

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ORDER (Per the Hon'ble the Acting^Chief Justice^SujoyPaul)'.

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Sri Shaik Jeelani Basha, learned counsel^{for the petitioner,} \ \ arrd Sri Swaroop Oorilla,^{learned Specia'lGovernment Pleaderfor} State Tax, for the respondents.

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With the consent, hnallY heard.

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During the course of hearing, Iearned^{counselfor the} parties fairly submit that the impugned^{show cause notice and} the order are unsigned documents^{and therefore, in the light of} the recent common order^{passed by this Court in W.P.No.211O1} of 2024 and batch, dated^{28.02.2025,the sarne may be set} aside.

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Accordingly, the impugned^{show cause notice and the} order are set aside. Liberty^{is reservedto the respondentsto} issue fresh show cause notice/order^{in accordance with law and,}

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for undertakrng this exercise afresh, the limitation r,., ill not be a

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hurdle for tht: respondents

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The \Vrit Petition is disposed of without exp:'essing any

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opinion on the merits of the case. No costs.

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Interlocutory applications, if any pending, shall also

stand closed

//TRUE COPY//

SD/-A.V.S.PRASAD 4SSlqrANr^REGISTRAR

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SECTION OFFICER

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To, '1 . The Deputy rlommissioner (ST), ST-U-2, Begumpet.Dvision,^Hyderabad . z. rne^{prihcipalsecretary,Revenue (cT) Department, Telangarra secretariat,} Hvderabad.

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3 Oire CC to l;Rl. SHAIK^{JEELANI BASHA Advocate} [OPUC]

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+. T*o CCs to SPECIAL^{GP FOR STATE TAX ,HighCourt for t1e Stateot} Telangana at HYderabad [OUT]

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Two CD CoPries BM

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GJP (4.

HIGH COURT

DATED:0510312025

ORDER

WP.No.12627 of 2023

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DISPOSING OF THE WRIT PETITION WITHOUT COSTS ?+

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M/s.Asrani Tubes Limited, v. The Deputy Commissioner (St)

Case brief

What is this about?

What did the court decide?

M/s.Asrani Tubes Limited, v. The Deputy Commissioner (St)

Case brief

What is this about?

What did the court decide?

What the court decided

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