M/s. Sree Pandurang Enterprises Vs The Appellate… — Writ and Judicial Review | Telangana HC (2025)

M/s. Sree Pandurang Enterprises Vs The Appellate… — Writ and Judicial Review | Telangana HC (2025)

What the court decided

AI extract

Outcome

Consensual disposal in terms of W.P.No.3600 of 2024 (dated 22.02.2024): petitioner to deposit 10% of the tax liability as assessed by the Assessing Officer with the Department within four weeks; petitioner to approach the Goods and Services Tax Appellate Tribunal within three months from its constitution/establishment; Tribunal to decide the appeal in accordance with law; subject to the deposit, no coercive action against the petitioner till the Tribunal's decision; miscellaneous applications pending, if any, stand closed; no opinion expressed on merits; no order as to costs.

Issue for consideration

Whether the First Respondent's Appeal Order dated 20-06-2025 dismissing the petitioner's appeal against the Second Respondent's Assessment Order (Reference No. 203607240248282, dated 05-07-2024) for Assessment Year 2019-20 is contrary to law, facts and illegal, warranting its setting aside and allowance of the appeal. +1 more

Ratio / Principle

On consensus reached between the parties during hearing, the Court disposed of the writ petition in terms of the order passed in W.P.No.3600 of 2024 dated 22.02.2024, directing the petitioner to deposit 10% of the tax liability as assessed by the Assessing Officer with the Department within four weeks.

Key takeaways

The petitioner is directed to approach the Goods and Services Tax Appellate Tribunal (the Tribunal) within three months from the date of its constitution/establishment, and the Tribunal shall decide the appeal in accordance with law.ratio¶33
Subject to depositing 10% of the tax liability within the aforesaid time, no coercive action shall be taken against the petitioner till the decision of the Tribunal in the appeal.ratio¶33
The Court expressly made clear that it had not expressed any opinion on the merits of the case, and there was to be no order as to costs.obiter

Detailed headnote1 paragraphs

High Court for the State of Telangana at Hyderabad (Chief Justice Aparesh Kumar Singh and Justice G.M. Mohiuddin), order dated 01-08-2025 in W.P. No. 22593 of 2025: writ petition of M/s. Sree Pandurang Enterprises (Rep. by Proprietrix Smt. B. Kalpana) challenging the Appeal Order dated 20-06-2025 of the Appellate Joint Commissioner of State Tax (First Respondent) dismissing its appeal against the Assessment Order dated 05-07-2024 of the State Tax Officer, Nacharam (Second Respondent) for Assessment Year/Tax Period 2019-20, with a further prayer that the assessment order be set aside as unsigned and without DIN, was disposed of by consent in terms of the order in W.P.No.3600 of 2024 dated 22.02.2024. Directions: petitioner to deposit 10% of the tax liability as assessed within four weeks; petitioner to approach the Goods and Services Tax Appellate Tribunal within three months from its constitution/establishment; Tribunal to decide the appeal in accordance with law; subject to the deposit, no coercive action till the Tribunal's decision. The Court expressly expressed no opinion on the merits of the case; miscellaneous applications closed; no order as to costs.

[³⁴⁸⁸ ]

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

(Special Original Jurisdiction)

FRIDAY, THE FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN

WRIT PETITION NO: 22593 OF 2025

Between:

M/s. Sree Pandurang Enterprises, Plot No.^'191, Ramakrishna Nagar, Chengicherla, Hyderabad-500051 , Telangana, Rep. by its Proprietrix Smt. B. Kalpana.

...PETITIONER

AND

1 The Appellate Joint Commissioner of State Tax, Secunderabad Division, 5th Floor, C.T. Complex, Nampally, Hyderabad, Telangana.

2 The State Tax Officer-l (ST), Nacharam N-2 Circle, Malkajgiri Division, 5th Floor, East Wing, Gagan Vihar, M.J. Road, Nampally, Hyderabad - 500 001, Telangana.

3 The State of Telangana, Rep. by the Principal Secretary to the Government, Revenue (CT) Department, Dr. B.R. Ambedkar Telangana Secretariat Building, Hyderabad, Telangana.

4 The Union of lndia, Rep. by its Secretary (Finance), IVlinistry of Finance, North Block, New Delhi 1 1000 1 .

...RESPONDENTS

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 an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS holding that the impugned Appeal Order vide ARN No. AD36'10240000042 Order No. 2D36062502 1395E, dated 20-06-2025, of the First Respondent by which the Appeal filed by the Petitioner against the impugned Assessment Order passed by the Second Respondent, vide Reference No. 203607240248282, dated 05-07-2024, for the Assessment Year 2019-20 was dismissed, is contrary to law, facts and is illegal and consequently set aside the

same and allow the said Appeal by setting aside the impugned Assessment Order of the Second Respondent, which is also liable to be set aside on the ground that it is an unsigned order and without DlN.

lA NO: 1 OF 2025

Petition under Section 151 CPC praying that in the ciriumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of recovery of tax pursuant to the impugned Assessment Order vide Reference No. 2D360724O248282, dated 05-07-2024, passed by the Second Respondent for the Tax Period 20'lg-20.

Counsel for the P,:titioner: SRI G. NARENDRA CHETTY

Counsel for the Respondent Nos.1 to 3: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

Counsel for the Respondent No.4: DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER

THE HON'BLE THE CHIEF'JUSTICE Szu APARESH KUMAR SINGH

AND

THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN

II/RIT PETITION No.22593 of 2025

ORDER:

Learned counsel Sri G.Narendra Chetty appears for the petitioner.

Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondent Nos. 1 to 3.

During the course of hearing, learned counsel for the parties reached to a consensus. It is agreed that this rvrit petition may be disposed of in terms of order passed in W.P.No.36O0 of 2024, dated 22.O2.2024.

Accordingly, as agreed, the Writ Petition is disposed of by directing the petitioner to deposit 10'lo of the tax liability as assessed by thc Assessing Oflicer and deposit the same with the Department within lour weeks from today. The petitioner shall approach the Goods and Services Ta-x Appellate Tribunal (hereinaftcr referred to as, "the Tribunal") within three months from the date of its

constitution/establishment. The Tribunal shal decide the second appeal in accordance with law. Further, subject to depositing 1O(/o of the tax liability within the aforesaid time, no coercive action be taken against the petitioner till the decision of the Tribunal in the second appeal. It is made clear that this Court has not expressed any opinion on the merits of the case. However, there sha.ll be no order as to costs

Miscellaneous applications pending, if any, shall

stand closed

SD/.U. SUDHA ASSI STANT REGISTRAR

i/TRUE COPY'

SECTION OFFICER

To,

The Appellate Joint Commissioner of State Tax, Secunderabad Division, 5th Floor. C.T. Complex, Nampally, Hyderabad, Telangana.

2 The State Tax Officer-l (ST), Nacharam N-2 Circle, Malkaygiri Division, 5th Floor, East Wing, Gagan Vihar, I/.J. Road, Nampally, Hyderabad - 500 001, Telangana.

The Principal Secretary to the Government, Revenue (CT) Department, Dr. B.R. Ambedkar Telangana Secretariat Building, The Statr: of Telangana, Hyderabad, Telangana.

The Secretary (Finance), The Union of lndia, Ministry of Finance, North Block. New Delhi 1 10001 .

One CC to Sri G. Narendra Chetty, Advocate [OPUC] 6. Two CC to The GP for State Tax, High Court for the State of Telangana, at Hyderabad[OUT]

One CC to Solicitor General of lndia[OPUC]

Two CD Copies

T J S

HIGH COURT

DATED:01 10812025

ORDER

WP.No.22593 of 2025

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DISPOSING OF THE WRIT PETITION

WITHOUT COSTS

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