Disposed

M/S. Anheuser Busch Inbev India Limited Unit Charminar Breweries, v. the Additional. Commissioner

Telangana HC21 Feb 2025WP/5218/2025

Case brief

AI extract

What is this about?

Petitioner sought quashing of an Order-in-Original dated 27.11.2024 confirming tax dues under Section 74 CGST Act and wished to avail an amnesty scheme requiring payment before 31.03.2025. The court declined to interfere, noting an appeal lay under the CGST Act, disposed of the writ petition reserving liberty to file an appeal, without costs.

What the court decided

AI extract

M/S. Anheuser Busch Inbev India Limited Unit… — GST and Indirect Tax | Telangana HC (2025)

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[³⁴⁴⁶¹

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HIGH COURT^{FORTHE STATE OF TELANGANA} AT HYDERABAD (SPecial Original Jurisdiction)

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FRIDAY,THE TWENry^{FIRST DAYOF FEBRUARY} TWO THOUSAND^{AND TWENTY FIVE}

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PRESENT

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THE HONOURABLE^{THE ACTINGCHIEFJUSTICE SUJOYPAUL} AND THE HONOURABLE^{SMT JUSTICE RENUKAYARA}

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WRIT PETITION^{NO:5218 0F 2025}

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Between:

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M/S.ANHEUSERBUSCHINBEVIND-IALIMITEDUNITCHARMINAR BREWERIES,^{naMng'ifi;e'at sthTfoot' 510 and51'1} '^{Minerva C^o^1nte1io} il;;;,'-^{'seii.,noera6ao, Hyderabad,Telanqana500 uu3 ubT-} b'o-nnicsizsSnt^{Zo "R-epreseiriJJuv',it. Autho-rizedsignatoryMs.} -Divya .of_.shri Mandkad, oesignated^{"Ls--s"nior- fulanager} ^^{Taxation, -Daughter-} Narendra Mankad, Ii"J^{zs yeu;, Havinig} .corporate^{office at 6th Floor,} ci"6i-n"rrt^{eriioini]"ilar7n'rvr'nvaii iScn Pbrk' Phase1v' Nasavara'} Bengaluru, Kamataka⁵⁶⁰⁰⁴⁵

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,..PETITIONER

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AND

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THEADDlTloNAL.CoMMlSSloNER,officeofthePrincioalCommissioner Of Centrat Tax^{Ranga n"aoiEli-Cdiniii.son"rrt",GSt Bhavan H. No. 1-} dtilTt"+il Vrp-iiiirsl,lZinino^{Efi clave, Madhapur, Hvderabad-500 08'l}

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...RESPONDENTS

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Petition under Article^{226 of the Constitutionof lndia prayingthat in the} circumstancesstatedintheaffidavitfiledtherewith'theHiEhCourtmaybe ;i";;;;^{io issue a Writ of Certiorarior any other Writ' orde(s)'directions'} ;;;;;g^th" -pugned^{order-in-orisinal No i 19/2024-25-Adjn(ADC)-GST with} o.R. No. 15312024-AdininOClOSi^{and DIN-20241156YQ000000A9F7 dated} 27.11.2024 enclosed^{as exntitjt, passed by Ld Respondentunde.r Section 74 of} the CGST Act^{confirming iraud, wilful-misitatementor suppression .of factsto} u"rOl1ir,^{as unsustainiOi" ,ni issued completelywithout jurisdiction,and to} Lsue Orde(s),^{Directions, Writ(s) or anyother reliefs as this Hon'ble Courtdeems} iit *a^{p.p"rinthe factsand circumstance of the case in the interest of justice.}

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IANO:2OF 2025

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PetitionunderSectionl5lCPCprayingthatinthecircumstancesstatedin the affidavit filed^{in supporlotttre petition,if,"-HignCourtmay be pleased to grant} proceedingJ bv the^{Respondentbasis the} li"v J"-ir,"^{,itiation 'of ;;";t}

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iTpy^SI"g^{Ordenin-Originat No. 1 1gt2O24_25-Adjn(ADC)_} GST with O.R. No. 1s312024- Adjn(ADC)GST and DrN 2oz411s6yao0o00oA9F7 dated 27.11.2024 passed by Ld. Respondent enclosed as Exhibit_1

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Counsel foi the petitioner: SRI SHIVDASS REp. FOR Ms. ZUBTN J F POOVATHINKAL

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9:IJ'.s-e.l.loj_th_e^{Respondents:Ms. pRAVAL|KA REp.,} FOR DOMIN|C FERNANDES SC FOR CBIC

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The Couit made the following: ORDER

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.:-1.^."

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0 ,

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TIIE HON,BLE^{THE ACTING CHIEF JUSTICE SUJOY PAUL} AND THE HON,BLE^{SMT. JUSTICE RENUKAYARA}

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WRIT PETITION^{No.5218of2O2S}

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ORDER (Per^{the Hon'ble the AL:tingChiefJustice SlioAPaul):}

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Sri Shivdass,^{learned counsel represents Ms' Zubin J'F'} Poovathinkal,^{learned counsel for the petitioner and Ms' Pravalika'} learned counsel^{representing Sri Dominic Fernandes' learned Senior} Standing Counsel^{for CBIC,for the respondent'}

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Learned counsel^{for the petitionerfairlysubmitsthat the} impugned Order-in-Original^{(OIO) dated 27 'll'2024 can be called in} question by^{preferring an appeal under the CentralGoodsand} Services^{Tax Act, 2ol7 (f.or short, "the Act").The only anxiety of the} petitioner is that^{if Section 73 of the Act is held to be applicable' the} petitioner can take^{advantage of Amnesty Scheme for which the} petitioner has to^{pay tax before 3l O3'2O25' Thus' the appellate} authority may^{be directedto decide the appealwithin aforesaid} time

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3 The other side^{submits that the petitioner has a remedyof}

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appeal

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4 Since the^{impugnedOIO can be assailed beforethe} appellate authority,^{we are not inclined to interfere at this stage'}

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The nature of urgency pleaded by the petitioner can be highlighted before the appellate authorify. It is for the appellate aut hority to consider the saicl aspect and decide the matter at the earliest.

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With aforesaid and without expressing any opinion on the merits of the ,:ase, this Writ Petition is disposed of by r.eserving liberty to the petitioner to avail the remedy of appeal. No costs.

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Interlocutory applications, if any pending, shall also stand

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closed

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SD/.S. MALLIKARJUNA RAO ASSISTANT REGISTRAR //TRUE COPY//

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S CTION OFFICER

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To,

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'l . THE ADDITIONAL. COMMISSIONER, Office of the Principal Commissioner Of Central Tax Ranga Reddy GST Commissionerate, GST Bhavan H.No.'1-98/7/43, VIP Hills, Jaihind Enclave, Madhapur, Hyderabad-SOO 081

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