Disposed

M/s.Gee Kay Steel Corporation v. The Assistant Commissioner (St)

Telangana HC21 Apr 2025WP/3584/2025

Case brief

AI extract

What is this about?

Four writ petitions by a taxpayer challenging unsigned GST assessment notices and orders under Section 74 of the CGST/SGST Act for various tax periods. Following an earlier batch order, the court set aside the impugned notices and orders as unsigned, allowed fresh proceedings in accordance with law without limitation as a hurdle, and disposed of the petitions without merits.

What did the court decide?

Impugned notice(s) and order(s) set aside; liberty to respondents to issue fresh show cause notices/orders per law without limitation being a hurdle; no costs.

M/s.Gee Kay Steel Corporation Vs The Assistant… — GST and Indirect Tax | Telangana HC (2025)

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{^3446I

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

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MONDAY ,THE TWENTY^{FIRST DAY OF APRIL} 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 RENUKAYARA}

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WRIT PETITION NOS: 3581 4073^{3584 AND 6034 0F 2025}

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WRIT PETITION NO:3581 OF²⁰²⁵

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Between:

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M/s.Gee Kay Steel Corporation,^{1-8-3215, 2nd Floor,-Bapubagh^Colony,} S.O.noaO, S6cunderabad^{I soo 0og,Stateof Telangana.Rep. by its Proprietor} Mr.Gopal Kishan Agarwal

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...PETITIONER

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AND

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The Assistant Commissioner^{(ST), lr/.G.Road-S.D.Road Circle, Begumpet} Division, Hyderabad.

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

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The Union of India, Rep.^{by its Secretary, Department of Revenue, Ministry of} Finance, New Delhi.

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The Central Board of lndirect^{Taxes and Customs,Rep. by its Chairman,} Ministry of Finance, Department^{of Revenue, North Block, Central Secretariat,} New DAlhi -^'100 0o1 .^(2nd to^{4th Respondents are not necessary parties)}

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...RESPONDENTS

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Petition under Article 226 of the^{Constitutionof lndia prayingthat in the} circumstances stated in the affidavit^{filed therewith,the High Court maybe} pleased to issue Writ of Mandamus or any other appropriate^{Writ or Order. or} direction declaring⁽¹⁾ the action of^{the '1st Respondentin passingthe Order,} dated 18/09/2024, the Summary of^{the Order in Form GST DRC-07'dated} 18logt2\24 and the Summary of^{AssessmentOrder, dated18/09/2024under} Section 74 of the CGST/SGST Aci^{2017, insteadof under Section 73 of the} CGST/SGST Acl 2017,^for the tax^{periodAugust 2020, withoutconsidering the} detailed objections of the^{Petitioner, dated1410212024, without generating} verifiable Document^{ldentification Number (DlN), without providingsufficient} opportunity of being heard^{to the Petitioner, after submissionof objections, without} signature in the Order, dated^{18/09/2024,the Summary of the Order in Form GST}

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DRC-07, dated 18/09/2024, as arbitrary, contrary to the provisions of the CGST/SGST Act, not valid in the eye of law, in violation of Principles of Natural Justice and Rule of Law, and contrary to the Article 1a, rcQ)@) and 265 of the Constitution of lndia, (2) the action of the 1"t Respondent in not issuing the Form GST DRC-01A, as contrary to Section 169 of the CGST/SGST Acts 2017 read with Rule 142(1A) of the CGST/SGST Acts 2017, (3) the action of the 1St Respondent in levying tax, interest and penalty under Section 74 of the CGST/SGST Act, for the tax period August 2020, though the Petitioner has lnvoices and Bank Statement for payment proof, as illegal, arbitrary, improper, unfair, violating articles 14, 19(1(g),2'l and 300A of the Constitution of lndia (4) invoking Section 74 of the CGST/SGST Act 2017 by pissing the Order, dated 1810912024, the Summary of the Order, dated 18lOgl2O24 and the Summary of Assessment Order. dated 1810912024 for the tax period August 2020, taking extended period of limitation, is not valid in the eye of law

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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 the petition, the High Court may be pleased to suspend the operation of the Order. dated 18/09/2024, the Summary of the Order in Form GST DRC-07, dated 18/09/2024 and the Summary of Assessment Order, dated^'18/09/2024 passed by the 1st Respondent for the tax period August 2020 under Section 74 o'f lhe CGST/SGST Acts 2017, pending disposal of the above Writ Petition, as otheruruise, the Petitioner will be put to severe loss and hardship.

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Counsel for the Petitioner: SRl. SHAIK JEELANI BASHA

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Counsel for the Respondent Nos.1&2: SRI SWAROOP OORILLA Special Govt Pleader for State Tax

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Counsel for the Respondent No.3: SRI PULIMAMIDI SHASHTDHAR SC FOR CENTRAL GOVERNMENT

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Counsel for the Respondent No.4: SRI DOMINIC FERNANDES SC FOR CBIC

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WRIT PETIT|ON NO:4073 OF 2025

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Between:

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M/s.Gee Kay Steel Corporation. 1-8-3215, 2nd Floor, Bapubagh Colony, S.D.Road, Secunderabad - 500 003. State of Telangana. Rep. by its Proprietor Mr.Gopal Kishan Agaruval

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...PETITIONER

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AND

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1 The Assistant Commissioner (ST), M.G.Road-S.D.Road Circle, Begumpet Division, Hyderabad.

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2 The State of Telangana, Eep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretarial, Hyderabad.

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

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The Central Board of lndirect Taxes^{and Customs, Rep. by its Chairman,} Ministrv of Finance, Department^{of Revenue, North Block, Central Secretariat,} New Dalhi - 100 001 .^(2nd to 4th^{Respondents are not necessary parties)}

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...RESPONDENTS

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Petition under Article 226 of the^{Constitutionof lndia prayingthat in the} circumstances stated in the affidavit filed^{theiewith,the HighCourt may be pleased} to issue wRlT oF MANDAIVIUS or any^{otherappropriatewrit order or direction} declaring.^('l ) the action of the l st^{Respondent in passing the Order, dated} 19.09.2024, the Summary of the^{Order in Form GST DRC-07'dated 't9.09.2024} and the summary of Assessment order,^{dated 19.0s.2024 underSection 74 of the} CGST/SGST Acl 2O17, instead of^{under Section73 of the CGST/SGST Act 2O17} ' for lhe tax^period September^{2019, without generatingverifiableDocument} ldentification Number^{(DlN), without providing sufficient opportunity of beingheard} to the Petitioner, without signature^{in the Order,dated t9.09.2024' the Summaryof} the Order in Form GST DRC-07,^{dated19.09.2024,as arbitrary, contraryto the} provisions of the CGST/SGST Act, not valid in the eye of^{law,in violation of} Principles of Natural Justice and^Rule of^{Law, and contrary to the Article14,} 19(2)(g) and 265 of the constitution^{of lndia (2) the action of the 1st Respondentin} not issuing the Form GST DRC-01A, as^{contrary to Section 169 of the CGST/SGST} Act 2017 read with Rule^{1 42(1} A)^{of the CGST/SGSTAct 2017 (3\ the action of the} 1"t Respondent in levying tax,^{interestand penaltyunder Section 74 of the} CGST/SGST Act, for the tax^{period September2019. though the Petitionerhas} lnvoices and Bank Statement for^{payment proof,as illegal, arbitrary, improper,} unfair, violating articles 14, 19(1(g), 21 and^{300A of the Constitution of lndia, (4)} invoking Section 74 of the CGST/SGST^{Acl 2017 by passingthe Order, dated} 19.09.2024, the Summary of the Order,^{dated19.09.2024and the Summaryof} Assessment Order, dated 19.09.2024^{for the tax period September2019, taking} extended^period of limitation, is not valid^{in the eye of law}

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lA NO: 1 OF 2025

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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} Suspend the operation of the Order, dated^{19.09.2024, the Summaryof the Order} in Form GST DRC-07, dated 19.09.2024 and the^{Summary of AssessmentOrder,} dated 19.09.2024^passed by the 1"t Respondent^{for the tax p,eriodSeptember} 2019 under Section 74 of the CGST/SGST Acts^{2017,pending disposalof the} above Writ Petition, as otherwise, the Petitioner^{will be put to severe lossand} hardship.

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Counsel for the Petitioner: SRl. SHAIK JEELANI BASHA

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Gounsel for the Respondent Nos.1&2: SRI SWAROOP OORILLA^{Special Govt} Pleader for State Tax

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Counsel for the Respondent No.3: SRI PULIMAMIDI SHASHIDHAR SC FOR CENTRAL GOVERNMENT

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Counsel for the Respondent No.4: SRI DOMINIC FERNANDES Sc FOR CBIC

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WRIT PETITION NO: 3584 OF 202s

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Between:

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M/s.Gee Kay Steel Corporation, 1-8-3215, 2nd Floor, Bapubagh Colony, S.D.Road, Secunderabad - 500 003. State of Telangana. Rep. by its Proprietor Mr.Gopal Kishan Agarwal

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...PETITIONER

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AND

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1 The Assistant Commissioner (ST), M.G.Road-S.D.Road Circle, Begumpet Division, Hyderabad.

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2 The State of Telangana, Rep- by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad.

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3 The Union of lndia, Rep. by its Secretary, Department of Revenue, Ministry of Finance, New Delhi.

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4 The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 100 001 .

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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 Mandamus or any other appropriate Writ or Order or direction declaring. (1 ) the action of the 1St Respondent in passing the Order, dated 1810912024, the Summary of the Order in Form GST DRC-07, dated 1BlO9l2O24 and the Summary of Assessment Order, dated 18logl2o24 under Section 74 of the CGST/SGST Acts 2017, instead of under Section 73 of the CGST/SGST Acts 2017 , for the tax period April 2O2O, without considering the detailed objections of the Petitioner, dated 1510212024, without generating verifiable Document ldentification Number (DlN), without providing sufficient opporlunity of being heard to the Petitioner, after submission of objections, without signature in the Order, dated 18/09/2O24, lhe Summary of the Order in Form GST DRC-07, dated 1810912024, as arbitrary, contrary to the provisions of the CGST/SGST Acts 2017, not valid in the eye of law, in violation of Principles of Natural Justice and Rule of Law. and contrary to.the Article la, 19(2)(9) and 265 of the Constitution of lndia. (2) the action of the l"t Respondent in not issuing_ the Form GST DRC-0'lA, as contrary to Section 169 of the CGST/SGST Acts 2017 read with Rule 142(14) of the GGST/sGST Acts 2017. (3) the action of the 1st Respondent in levying iax, interest and penalty under section 74 of the CGST/SGST Acts 2017, for the tax period April 2020, though the Petitioner has lnvoices and Bank Statement for payment proof, as illegal, arbitrary, improper, unfair, violating articles 1 4, t 9(t (g), 21 and 3004 of the Constitution of lndia. (4) invoking Section 74 of the CGST/SGST Acts 2017 by passing the Order, dated 18/09/2024, the Summary of

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the order, dated^{18i09i2o24 and the summary of Assessmentorder; dated} 18logt2)24 for the tax^{period April 2020, taking extended period of limitation, is not} valid in the eye of law

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IANO:1OF 2025

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Petition under section^{151 CPC praying that in the circumstancesstatedin} the affidavit filed in^{support of the petition, the High Court may be pleasedto} iuspend the operation^{of th" ord"r, dated 18/09/2024,the Summary of the order} in Form GST DRC-07,^{dated 18i09/2024 and theSumma.ryof Assessment order,} dated 18/09/2024^{passed by the 1st Respondentfor the tax period April2020} under section 74^{of the cG-sT/sGST Acts 2017, pending disposalof the above} writ Petition, as otheMise,^{the Petitioner will be put to severe loss and hardship.}

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Counsel for the^{Petitioner:SRl. SHAIKJEELANI BASHA}

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Counsel for the^{Respondent Nos.1&2:SRI SwARooPooRlLLA Special Govt} Pleader for State^Tax

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Counsel for the^{Respondent No.3: SRI GADI PRAVEENKUMAR DY'} SOLICITOR GENERAL^{OF INDIA}

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Counsel for the^{Respondent No.4: SRI DoMlNlcFERNANDESSc FoR cBlc}

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WRIT PETITION NO:^{6034OF 2025}

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Between:

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It//s.Gee Kav Steel Corporation,^{1-8-3215'2nd Floor,Bapubagh} Colony, s.o.n"io. decunderabab^{- 5oo 003. State of Telangana'Rep} by its Proprietor Mr.Gopal^{Kishan Agarwal}

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...PETITIONER

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AND

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1 The Assistant Commissioner^{(ST), M.G.Road-S.D.Road Circle, Begumpet} Division, Hyderabad.

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

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The Union of lndia,^{Rep.by its Secretary, Departmentof Revenue, Ministry of} Finance, New^Delhi.

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The Central Board of lndirect^{Taxes and Customs, Rep. by its Chairman,} uinistry of Finance, Department^{of Revenue, North Block,central secretariat,} New Delhi - 100 001^.

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...RESPONDENTS

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Petition under Article 226 of^{the Constitutionof lndiaprayingthat in the} circumstances^{stated in the affidavitfiledtherewith,the High court may be pleased} to issue Writ of^{Mandamusor any other appropriateWrit or Orderor direction} declaring.⁽¹ ) the action of^{the 1St Respondent in passing the Order,dated}

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-^:Ftfwr@v '.- a' -e I ''-t/,/ ' -". //

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18.09.2024, the Summary of the Order in Form GST DRC-07, dated 18.09.2024 and the Summary of Assessment Order, dated 18.O9.2024 under Section 74 of the CGST/SGST Act 2017, instead of under Section 73 of the CGST/SGST Act 2017, for the tax period April 2020, without considering the detailed objections of the Petitioner, dated 15.02.2024, without generating verifiable Document ldentification Number (DlN), without providing sufficient opportunity of being heard to the Petitioner, after submission of objections, without signature in the Order, dated 18.09.2024, the Summary of the Order in Form GST DRC-07, dated 18.09.2024, as arbitrary, contrary to the provisions of the CGST/SGST Acts 2017, not valid in the eye of law, in violation of Principles of Natural Justice and Rule of Law, and contrary to the Article 1a, 19(2)(g) and 265 of the Constitution of India. (2) the action of the 1st Respondent in not issuing the Form GST DRC-01A, as contrary to Section 169 of the CGST/SGST Acts 20'17 read with Rute 142(14) of the CGST/SGST Acts 2017, (3) the action of the 1st Respondent in levying tax, interest and penalty under Section 74 of the CGST/SGST Acts 2017, for the tax period April 2020, though the Petitioner has lnvoices and Bank Statement for payment proof, as illegal, arbitrary, improper, unfair, violating articles 14, 19(1(g), 21 and 3004 of the Constitution of lndia, (4) invoking Section 74 of the CGST/SGST Acts 2017 by passing the Order, dated 18.09.2024, the Summary of the Order, dated 18.09.2024 and the Summary of Assessment Order, dated 18.09.2024 for the tax period April 2020, taking extended period of limitation, is not valid in the eye of law

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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 the petition, the High Court may be pleased to suspend the operation of the Order, dated 18.09.2024, the Summary of the Order in Form GST DRC-07, dated 18.09.2024 and the Summary of Assessment Order, dated 18.09.2024 passed by the 1st Respondent for the tax period April 2020 under Section 74 of the CGST/SGST Acts 2017, pending disposat of the above Writ Petition, as otheruise, the Petitioner will be put to severe loss and hardship.

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Counsel for the Petitioner:SRl. SHAIK JEELANI BASHA

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Counsel forthe Respondent Nos.1&2: SRI SWAROOP OORTLLA Special Govt Pleader for State Tax

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Counsel for the Respondent No.3: SRt cADl PRAVEEN KUMAR SC FOR CENTRAL GOVT

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Counsel for the Respondent No.4: SRI DOMIN|C FERNANDES SC FOR CBIC

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The Court made the foltowing: GOMMON ORDER

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I I

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THE HOI'PBLE THE ACTING CIIIEF JUSTICE^SUJOYPAUL AND THE HON'BLE SMT. JUSTICE RENUKAYARA

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WRIT PEf,ITION Nos.3581, Q73.3584^{and 6034 of 2o25}

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COMMON ORDER:^{(Per the Hon'blethe ActingChief Justice Sujog Paul)}

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Sri Shaik Jeelani Basha, learned^{counsel for the petitioners} and Sri Swaroop Oorilla, learned Special^{GovernmentPleader} appearing lor State Tax.

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Regard being had to the similitude^{of the questions involved,} on the^joint request of learned^{counselfor the parties, the matters} are analogously heard and^{decidedby this common order.}

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Learned counsel for the^{petitionersand learnedSpecial} Government Pleader for State^{Tax submitted thatsince the} impugned notice(s) and order(s)^{are unsigned, the same may be} set aside in view of the common^{order passed in W.P.No.211O1of} 2024 & batch, dated 28.02.2025.

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Accordingly, the impugned^{notice(s) and order(s)in these} Writ Petitions are set aside.^{Libertyis reserved to the respondents} to issue fresh show cause notice(s)/^{order(s) in accordance with}

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law and, for undertaking this exercise afresh, the limitation will not be a hurdle for the respondents.

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5 The Writ Petitions are disposed of without expressing any oprnion on the merits of the case. No costs.

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Interlocutory applications, if any pending, shall also stand

clo sed.

{

//TRUE COPY//

SD/- P. CH NAGA BHUSHAMBA DEPUTY REGISTRAR

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SECTI OFFICER

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To,

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The Assistant Commissioner (ST), M.G.Road-S.D.Road Circle, Begumpet Division, Hyderabad.

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T.he Principal Secretary, Revenue (CT) Depa(ment, Telangana Secretariat, Hyderabad.

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The Secretary, Department of Revenue, Ivlinistry of Finance, New Delhi.

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The Chairman, Central Board of lndirect Taxes and Customs, Mrnistrv of Finance, Department of Revenue, North Block, Central Secretariat, Niew Delhi - 100 001. (2nd to 4th Respondents are not necessary parties)

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