Dismissed¶39

M/s. Adi Shakthi Contructions v. The Assistant Commissioner

Telangana HC5 Feb 2025WP/3129/2025

Case brief

AI extract

What is this about?

Telangana High Court; WP No. 3129 of 2025; decided 05.02.2025; Sujoy Paul ACJ and Renuka Yara J; writ petition dismissed as withdrawn with liberty to appeal, no costs; CGST Act 2017 Section 168A limitation-extension notifications challenged; Section 73 show cause notice tax period 2018-19; adjudication order 15.04.2024 and DRC-07 26.04.2024 for AY 2018-19; Rule 142(1A) DRC-01A; personal hearing/natural justice; Articles 14, 19(1)(g), 21, 265; IA No. 1 of 2025 stay application closed; merits issues left undecided.

What did the court decide?

Writ petition dismissed as withdrawn with liberty to avail the remedy of appeal; no costs; pending interlocutory applications stand closed. ¶39

M/s. Adi Shakthi Contructions Vs The Assistant… — GST and Indirect Tax | Telangana HC (2025)

What the court decided

AI extract

Outcome

Writ petition dismissed as withdrawn with liberty to avail the remedy of appeal; no costs; pending interlocutory applications stand closed.

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Issue for consideration

Whether the Central Tax Notifications (No. 13/2022 dated 05.07.2022, No. 09/2023 dated 31.03.2023, No. 56/2023 dated 28.12.2023) and the State G.O.Ms. Nos. 106 and 118 (Revenue CT-II Department) issued under Section 168A CGST Act 2017, extending the limitation for concluding adjudication of Section 73 show cause notices for tax period 2018-19 till 31.08.2024, are ultra vires Section 168A and violative of Article 14 (raised in the petition; not decided, petition withdrawn). +2 more

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Ratio / Principle

The writ petition is dismissed as withdrawn.

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Key takeaways

Withdrawal permitted with the liberty prayed for, i.e., liberty to avail the remedy of appeal; no costs awarded.ratio¶40
Interlocutory applications, if any pending, shall also stand closed/disposed.ratio¶41

Detailed headnote1 paragraphs

M/s. Adi Shakthi Constructions filed a writ petition under Article 226 challenging (i) Central Tax Notifications Nos. 13/2022 (05.07.2022), 09/2023 (31.03.2023) and 56/2023 (28.12.2023) and Telangana G.O.Ms. Nos. 106 and 118 (Revenue CT-II) issued under Section 168A CGST Act 2017 extending the limitation for concluding Section 73 adjudication for tax period 2018-19 till 31.08.2024 as ultra vires and violative of Article 14, and (ii) the adjudication order dated 15.04.2024 and DRC-07 dated 26.04.2024 revising tax, penalty and interest for AY 2018-19, allegedly passed without Form GST DRC-01A under Rule 142(1A), with an unsigned DRC-01 and without personal hearing. Before any merits consideration, counsel for the petitioner sought withdrawal with liberty to avail the remedy of appeal and the other side raised no objection. The Division Bench (Sujoy Paul, ACJ and Renuka Yara, J) dismissed the writ petition as withdrawn with the liberty prayed for, directed no costs, and held pending interlocutory applications to stand closed. None of the merits issues was decided.

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[³⁴⁴⁶ ]

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tl i 1i

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HIGH COURT FOR^{THE STATEOF TELANGANA} AT HYDERABAD

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(SPecial Original Jurisdiction)

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WEDNESDAY,^{THE FIFTH DAY OF FEBRUARY} TWO THOUSAND^{AND TWENTYFIVE}

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PRESENT

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THE HONOURABLE^{THE ACTING CHIEF JUSTICE SUJOY PAUL} AND THE HONOURABLE^{SMT JUSTICERENUKAYARA}

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WRIT PETI^{TION NO: 3129oF 2025}

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Between:

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M/s. ADI SHAKTHI^{CoNTRUCTIoNS,represented by its Managing Partner} iiil G1;'i.ris'b;r,^{n"OdV, 6"u'u.',Sthe princrpalplace bf businesssituatedat} 1 1 -1 -181 5, Miruthi^{Nagdr, Nizamabad-503002, Telangana'}

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...PETITIONER

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AND

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The Assistant^{Commissioner, Nizamabad Division, Medchal GST} Commissionerate,^HYderabad.

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2- The Commissioner^{of Central Tax, MedchalGSTCommissionerate'} Hyderabad.

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The GST Council,^{represented by its ChairmanatSth Floor' Tower^ll' Jeevan} " e'ilirti Brlldins,li"pbtn Road, Cbnnaught Place, New Delhi-1 10 001'

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The Union of^{lndia, represented by its secretary, Ministry of Finance' Central} Secretariat, New^Delhi.

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The Central Board^{of lndirect TaxesandCustoms,.GSTPolicyWing'}

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eou.inr"nt of lndia, Ministry of Finance, New Delhi'

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The State of^{Telangana, rep. by its Principal Secretary (Revenue) (CT)} Department, Secretariat^{Building, Hyderabad}

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...RESPONDENTS

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Petition under Article^{226 of lhe constitutionof lndia praying that in the} circumstances^{statedin the affidavit filedtherewith,the High court may be} iilJ"O-i.-ii"r"^{,Writ of Mandamusor any other appropriatewrit or orderor} iii".ito" thereby, i.^{declaringthe Notification No.1312O22central rax, dated} o5.o7.2)22, Notification^{Uo:oglZOza Central Tax, dated 31'03'2023-and} Notification'No.56t2O23^{CentralTax, daled 28-12-2023 directingto pass Orders} .*t;;;l;g the time^{upto 31 .o8.2O24and the Notifications issuedby the state} Oou",nrlnt^{in G.O.tris .No. 106 Revenue (CT-ll) Departmglt} -d-algd.^28-09-2022 unoc.o.r',r..No.118Revenue(CT-ll)Departmentdated2s-o8.2o23issuedunder

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section 168-4 of the central Goods and services Tax Acr 2017 extending the limitation for concluding the adjudication of show cause notice issued under section 73 of the CGST Act 2017 for the tax period 201 g-1s till 31-B-2o24 as ultra vires section 168-4 of central Goods and services Tax Act 2017 and manifesfly arbitrary and violatrve of Article^'14 of the constitution of lndia and ii. declaring the action of Respondent No.1 in not even issuing Form GST DRCoIA as contemplated under Rute 142(1A) of the GGST Rutes"zot z and issuing GST DRC01 without signature of the officer concerned in the Notice and in th-e lmpugned order dated 1510412024 and Summary of the order i.e, DRC-07 dated 26to4lio24 by the Respondent No.1 and passing the lmpugned order without grrniing an opportunity of personal hearing to the petitioner as arbitrary contrarf "uun to the provisions of the IGST/GGST/SGST Acts 201 7 and contrary to the Articlei4 19 2 g 21 and 265 of constitution of lndia and iii. consequently, iet-aside the impugned order dated 15t04t2024 and DRC-07 dated 26/041i024 through wntn- tne Respondent No.'1 has revied tax, penarty, and interest for the asiessment year 2018-.19 as illegal, arbitrary, high handed, without authority of law and jurisdiciion, in violation of princip es of natural justice, hopelessly time barred and set aside the same

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lA NO: 1 OF 2025

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Petition under Section 151 cpc praying that in the circumstances stated in the affidavit filed in support of ihe petition, the High court may be pleased to stay of all further proceedings including the recovery proceedings thiough coercive measures arising out of the impugned order daled 1st04lzo24 pasied by the Respondent No.'1 pending disposal of the writ petition in the interest of luitice, pending disposal of the above said writ petition

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counsel for the Petitioner: SRI SRIRAMNIVAS REp. FoR sRr. v RAGHUNADH

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counsel for the Respondent Nos.1 to 3&5: sRl DoMlNlc FERNANDES (senior standing counsel for CBIC)

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Counsel for the Respondent NO.4: SRt cADt PRAVEEN KUMAR Dy. SOLICITOR GENERAL OF INDIA

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!91n_s9t^{for the Respondent No.6: sRr swARoopooRrLLA} spl. Governmenr 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

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AND

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i t

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THE HON'BLE SMT. JUSTICE RENUKA YARA

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WRIT PETITION No.31 29 of 2o25

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ORDER (Per the Hon'ble the Acting Chief Justice Sujoy paul):

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Sri V. Sriramnivas, learned counsel represents Sri V. Raghunadh, learned counsel for the petitioner; Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent Nos. 1 to 3 and 5; Sri B. Mukherjee, Iearned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.4 and Sri Swaroop Oorilla, learned Special Government Pleader for State Ta-x, for respondent No.6.

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