Disposed

Sri Chennakeshava Ceramics v. The Assistant Commissioner (State Tax), Mancherial Circle

Telangana HC10 Jan 2025WP/988/2025

Case brief

AI extract

What is this about?

A taxpayer challenged a Section 73 CGST/TGST demand order for FY 2019-20 as time-barred despite the limitation extension under Notification No. 56/2023. Citing an earlier batch of writ petitions, the court disposed of the petition by reserving liberty to seek a statutory appeal, with limitation not to bar the appeal.

What did the court decide?

Liberty to prefer statutory appeal within 45 days; appeal to be decided on merits without limitation bar; no opinion on merits; no costs; pending IAs closed.

Sri Chennakeshava Ceramics Vs The Assistant… — GST and Indirect Tax | Telangana HC (2025)

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[³⁴³⁰¹

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

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FRIDAY, THE TENTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI

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WRIT PETITION NO: 9880F 2025

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Between:

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SRI CHENNAKESHAVA CERAM|CS, Represented by its partner Sri Venkateshwar Rao Merugu, H.No.12-360,^'Gouthami N;gar, Ma;;h;rial _ 504208. Dist. Mancherial.^-

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...PETITIONER

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AND

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1 The Assistant Commissioner (State Tax), Mancherial Circle, H.No. 1S27. 1st Floor, VyshnaM Complex, Nedr Flyover 6ridge, Manchenat - SOaZOA^{-'-' ' 'i'}

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The Commissioner of State Tax, State of Telagnana Commercial taxes complex, M J Road, Opposite Gandhi Bhavan, Nam-pally, Hyderabad.

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The State of Telagnana, Represented by its princiole Secretarv to Govemment, Revenue CTD, Secreteriate, Hyd-erabad

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...RESPONDENTS

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Petition under Article 226 of the constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be ..,.l pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction, declaring the order passed by the The Assistant commissioner (sr), Under Section 73 of the TGST and CGST Act, 2O1l vide reference no. 2D3607240773354 dated 22.07.2024 in demanding a tax of Rs.9,06,692/-(CGST Rs.4,53,346/-, and SGST Rs.4,53,3461) and beside leavy of interest under section 50 of the CGST Act,2017 as prescribed under section 73(9) of CGST Act' 201 7/TGsr Act,2017, for the Year financial year 2o19-20 without following the due procedure of the law contemplated under section 65 read with section 73 of CGST Act,2017ITGST Acr,201l, as beyond the time prescribed under section 73(10) of the CGST Act, 201 7/TGST Acr, 2o17 in consequence of the Notification

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No. 56/2023 dated 28.12.2023 issued by the^{CBIC and adopted by Government} of Telangana vide G.O.MS No.170 dated^{30.12.2023thereby extendingthe} limitation under the provisions of Section 168(4) of the^{Central Goodsand} Service Tax Act, 2017^(fot short, the CGST^{Act ot 2017) as illegal, ultra vires} section 168A of the CGST Act, 20'17|TGST Act,^{2017,irrational,arbitrary,} unreasonable violated of article 14 of the constitution^{of lndia barredby limited} and without lurisdiction by declaring the^{G.O.Ms. No.170dated30.12.2023} issued by the Government of Telangana as ultra vires section^{1684of the CGST} Act,2017ITGST Acl, 2017 and violative of^principles of^{Natural Justice part from} being violative of Article 4, 19 and 265 of Constitution^{of lndia and consequently} set aside the same in the interests of iustice.

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lA NO: 1 OF 2025

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Petition under Section 151 CPC^praying that in the^{circumstancesstated} in the affidavit filed in support of the^petition, the High Court may be^pleasedto stay all further^proceedings including any recovery,^{pursuantto the orderpassed} by the respondent no.1 Under Section 73 of the TGST and CGST^{Act, 2017 vide} reference no. 203607240773354 daled 22.07 .2024 in demanding a tax^of Rs.9,06,692/-(CGST Rs.4,53,346/-, and SGST Rs.4,53,3461) and^{beside leavy} of interest under section 50 of the CGST Act, 2017 as^{prescribed undersection} 73(9) of CGST Act, 2017ffGST Ac1,2017, for the Year financial Year^2O19'2O pending disposal of writ petition.

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Counsel for the Petitioner: SRI GAJANAND CHAKRAVARTHY,^REP.FOR SRI UPADHYAY RAGHAVENDER

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Counsel for the Respondents: SRI SWAROOP OORILI-4"

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SPL. GP FOR STATE TAX

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The Court made the following: ORDER

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1! !

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TTIE HONOURABLE SRI^{JUSTICESUJOY PAUL}

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AJTD

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THE HOIT'BLE DT. WSTICE G. RADTIA RANI

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WRIT PETITION No.988 of 2o25

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ORDER (per Hon'ble SP,J)

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Sri Gajanand Chakravarthy, learned^{counselrepresents} Sri Upadhyay Raghavender, learned counsel for^{the petitionerand} Sri Swaroop Oorilla, learned Special Government^{Pleader for State} Tax, for the respondents.

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l,earned counsel for t]re^petitioner at the^{outset submits} that this matter is covered by recent order^{passedby this Court in} W.P.No.2123 of 2024 and batch and it may be disposed^of in^same terms.

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3 The other side has no objection

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Accordingly, this Writ Petition is disposed of by^reserving liberty to the petitioner to avail the remedy^{of statutory appeal. If} the appeal is preferred by the petitioner^{within 45 days fromtoday} before the appellate authority, the said authority^{shall consider and} decide the appeal on merits and it shall not be thrown^{overboard on} the ground of [mitation. It is made clear that this^{Court has not} expressed any opinion on merits of the case.^{There shallbe no} order as to costs.

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Interlocutory^{applications, if any pending' shall also stand}

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closed.

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"''i;$,ti'lst'.kl3'[xR ,ITRUE^coPY'// sECTloN^UFFICER

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