Dismissed¶31

M/s. Munna India Erectors v. The Assistant Commissioner (St)

Telangana HC20 Feb 2025WP/1370/2025

Case brief

AI extract

What is this about?

Telangana High Court WP No. 1370 of 2025 (decided 20.02.2025; Sujoy Paul ACJ and Renuka Yara J): challenge to GST s.73 order, Form GST DRC-07 summary and attachment dated 29.10.2024 (tax period 2019-20) by Assistant Commissioner (ST), Balanagar Circle; writ petition dismissed as withdrawn with liberty to appeal; appellate authority directed to decide appeal filed within 15 days on merits and not reject for delay; no costs; interlocutory applications closed.

What did the court decide?

Withdrawal permitted with liberty to file an appeal; if the appeal is preferred within 15 days, the appellate authority to consider and decide it in accordance with law and not dismiss it on the ground of delay; no costs. ¶31

M/s. Munna India Erectors Vs The Assistant… — GST and Indirect Tax | Telangana HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the order u/s 73 of the GST Act dated 29.10.2024, the summary in Form GST DRC-07 and the attachment thereto, for tax period 2019-20, are arbitrary, bad in law, barred by limitation, without jurisdiction and violative of natural justice and Articles 14 and 265 of the Constitution (ground pleaded in the writ petition; not adjudicated as the petition was withdrawn).

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Ratio / Principle

The writ petition is dismissed as withdrawn, with liberty to file an appeal.

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Key takeaways

If the appeal is preferred within 15 days, the appellate authority shall consider and decide it in accordance with law and shall not dismiss the appeal on the ground of delay.ratio¶31
Interlocutory applications, if any pending, shall also stand closed.ratio¶32

Detailed headnote1 paragraphs

High Court for the State of Telangana at Hyderabad, Writ Petition No. 1370 of 2025, decided 20.02.2025 (Bench: Acting Chief Justice Sujoy Paul and Justice Renuka Yara; order per the Acting Chief Justice). The petitioner firm, through its proprietor, had challenged an order u/s 73 of the GST law together with the summary in Form GST DRC-07 and an attachment, all dated 29.10.2024, passed by the Assistant Commissioner (ST), Balanagar Circle, for tax period 2019-20 under the Telangana and Central GST Acts, pleading arbitrariness, limitation bar, want of jurisdiction and violation of natural justice and Articles 14 and 265 of the Constitution. After arguing for some time, counsel sought withdrawal of the petition with liberty to file an appeal. The Court allowed the prayer, dismissed the writ petition as withdrawn with the liberty sought, and directed that if the appeal is preferred within 15 days the appellate authority shall consider and decide it in accordance with law and shall not dismiss it on the ground of delay. No costs were awarded and pending interlocutory applications stood closed. The merits of the challenge to the s.73 order were not adjudicated and no precedent was cited.

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t34461

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HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Speciat Originat Jurisdiction)

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THURSDAY, THE TWENTIETH DAY OF FEBRUARY 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 PETITIO N NO:1370 oF 2025

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Between:

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086/48p, lVr/s Munna Veeraswamy_^ rndia Erectors, Rep. Nasai, gy i6R its proprietor,^-.,e"ii;;id Rakesh prasad Guota. tiorino.-irrri,,ii, irlfiJi".r_ lValkajgiri District, TS _ SOO O5S.

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...PETITIONER

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AND

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The Assrstant Commissioner (ST), Balanagar Crrcle, Hyderabad Rural Division, Hyderabad, Telangana.

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2 The Commissioner of State Taxes, State of Telangana, Commercial Taxes M J. Road. opposite cahor,i sni";Ir.rZi"i;rrr, nyoeraoaji s"do

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!;;not",

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3 State of Telanqana. Reoresented by its principal Secretary to Government, Revenue (CT--l) Deparrmenr SeJr6taiiat, i;5;;r-b*i. '

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..RESPONDENTS

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Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ of Nrrandamus or any other appropriate writ, order or Direction declaring that the order u/s 73 of the Goods and services rax Acr,2o1r, summary of the order in Form GST DRC-07, and Attachment to Form GST DRC07, all dated 29ro,r2o24, and passed by the 1st Respondent, vide Reference No.2D360844134032o, under the provisions of the Terangana Goods and services Tax Act, 2017 and centrar Goods and Services Tax Act, 2o1r , for the tax period 2019 - 20, as uploaded in the GST web portal, as arbitrary, bad and non-est in law, barred by rimitation, without jurisdiction, vague and without any varid reasons

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------------r.r1- *'^+- *'-7

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and contrary to^the F^{rinciplesof naturaljustice and also contrarytc Articles 14 and} 265 of the Constituti,rn^{of lndia}

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IA NO: 1 OF 2025

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Petition under section^{151 CPC prayingthat in the circums"ancesstated in} the affidavit filed^{in :;} -rpport^{of the petition, the High courtmay be pleasedto stay} all further^{proceedirtr;s. includingany recovery' pursuantto ord( r u/s 73 of the} Goods and Services^{Tax Act, 2017, Summary of the order in Forr n GST DRC-07,} and Attachment to^{l:crm GST DRC-07, all dated2910812024, anrl passed by the} 1st Respondent, vicr:^{ReferenceNo.- 2D3608244134032O, underthe provisions} of the Telangana^{(i,tods and services Tax Act, 2017 and cer tral Goods and} Services Tax Act,^{')_t)17,for the tax period 2o1g - 20, pending disposalof the} apove Writ Petition.

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Counsel for the Pelitioner:^{SRIA.V.A.SIVA KARTIKEYA}

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Counsel for the^{Re:;pondents: SRI T. CHAITANYAKIRAN, REPFIESENTING} SRI SWAROoP OORILLA^{SPECIAL GOVT PLEADER FOR STATE TAX}

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The Court made the following:^ORDER

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THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND

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THE HON'BLE SMT. .IUSTICE RENUKA YARA WRIT PETITION No.137O of 2o25

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ORDER: (Per the Hon'ble the Acting Chief Justice Sujog Paul)

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Sri A.V.A.Siva Kartikeya, learned counsel for the petitioner and Sri T.Chaitanya Kiran, learned counsel representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respond.ents.

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Learned counsel for [he petitioner, after arguing for some time, seeks withdrawal of this petition with the liberty to file an appeal.

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Prayer is ailowcd.

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Accordingly, this Writ Petition is dismissed as withdrawn, with the Iiberty prayed for- Il the appeal is preferred u,ithin⁽¹⁵⁾ days from loday, the appellate authority shall consider and decide it in accordancc r,r,ith lau, and it shall r-rot dismiss Lhe appeal on the ground of delay- No costs.

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Interlocutory applications, if any pending, shall also stand closed.

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SD/- K, AMMAJI ASS TANT REGISTRAR

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//TRUE^COPY//

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SECTION^OFFIGER

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To, 1 Co uCJ to, t'"^{State of} 2 ff : 33 13 fl" t X;?,,?^{ila f,1h3K;,ti:Til"''t'"} i"tin.qrna,^{at HYderabad[OUT]} J Two CD^CoPies TJ GJP w

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