M/s. Raghuram and Co., V. The Union of India and 3 others

WP/3573/2020

AI Insights

The case involves multiple writ petitions filed by various petitioners challenging the demand of interest on the Input Tax Credit (ITC) for the periods from July 2017 to May 2018, as per the notices issued by the tax authorities. The petitioners argued that the demand was arbitrary, illegal, and violated the principles of natural justice, particularly under the provisions of the CGST Act, 2017. The main legal contention was regarding the interpretation of Section 50 of the CGST Act, which deals with interest on delayed payment of tax. The court's decision was influenced by the retrospective amendment to Section 50 by the Finance Act, 2021, which clarified the manner of interest calculation on delayed tax payments.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 736740 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 22-12-2021
• Assessment Year: misc
• Laws Referred To: Central Goods and Services Tax Act, 2017
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: B NARASIMHA SHARMA
• Assessee Lawyers: GANDRA RAO
• Keywords: Arbitrary demand; Article 14; Article 265; Interest on ITC; Principles of natural justice; Ultra Vires; Writ of Mandamus
• Section: 50

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SECOND DAY OF DECEIVBER TWO THOUSAND AND TWENTY ONE PRESENT THE HON'BLE SRI JUSTICE UJJAL BHUYAN AND THE HON'BLE SMT. JUSTICE P. MADHAVI DEVI WRIT PETITION Nos.44517 of 2018. 12080, 12090 12878,'l 3798.17 365,',17749 17909 17913 18823 20769 21902 23013 26099 29010 and 29279 of 2019 128. 1201.1341 2110. 3562 3573 4667, 5068 and 5098 of 2020 WP NO: 44517 OF 2018 Between: Ivl/s. Ir,4egha Engineering and lnfrastructures Ltd., S-2, Technocrat lndl. E Balanagar, Hyderabad-500037, .Telangana, Represented by T. Ashok R Associated Vice President (Legal) state, eddy, AND ...PETITIONER '1 , The commissioner oJ centrar rax, office of the commissioner of central rax, Ranga Reddy GST Commissionerate posnett Bhavan, Tilak Road, R;mioG, Hyderabad 500 001. 2. The Asst. commrssroner of central rax, office of the Assistant commissioner of ^ GST, Kukatpally Division, A.Q Rajq Nagar, Kukatpalty Hyderabad_SOO O1i 3. I he superintendent, office of the Superintendent of ceritral rax Balanaoar Bglg_\",.?r4 floor, tords court, ptot No: 80,81 Sy.no.166, Usna VuiiapuOiRoaO, KPHB, Hyderabad. ...RESPONDENTS Petition under Article 226 ot rhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropri\"ate order or direction more particularly a writ of mandamus declaring the action of the Respondents in demanding interest of Rs.6,30,07,4621 on lrc portion of the tax paid for the months of July 201 7 to tr/ay, 2o1B as arbitrary, illegal, without authority of law, ultra vires the provisions of the cGST Act 201g, in violation of principles of natural justice and contrary to the provisions of Article 14 and 265 of the constitution of lndia and to set aside the letter No.c.No.vl12lo1l18- 19(P&l) dated 28.11.20'1 B issued by the 2nd respondent reiterating the demand of interest on ITC with all consequential benefits lA NO: 'l OF 2018 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 direct the Respondent No.1 to 3 not to initiate any coercive action to recover the interest amount of Rs.6,03,07,4621- as per their letter C.No.V/12101118-19(P&t) dated 28.11.2018 otheruvise the petitioner would suffer irreparable loss and damage ) IA NO : 2 0F 2019 Petition under Ser tion 151 CPC praying that in the circumstances stated in the affidavit filed in supp )rt of the petition, the High Court may be pleased to direct theRespondentNo.ltc3nottoinitiateanycoerciveactiontore{]overtheinterest amount Rs.6,03,07,462r.2S p€r their Latter c.No.V/1 2i0'1l18-19 ( P & l) dated 2Bl11t2O1B otheMise th, petitioner would suffer irreparable loss and damage lA NO: 2 oF 2018: Between: 1. The commissione of central Tax, office of the commissioner of Central Tax, ' R;;* R;Jv CS-- Co*mi..ioneiate Posnett Bhavan, Tilak Road' Ramkote' Hvd6rabad 500 0c l. ,. T#\"4;.1. bii.l'r]i ,ton\"r. of centrat rax, office of the Assistant cornmissioner of - CSt Xii\"tpJttv C vision,-n.S.Raju Nagar, Kukatpallv-Hvderabad-ti00 072 : in1'b.iodri,.iienite t.Officeofthg.superintendentof Central TarxBrrlanagar \" i;g;,1rd ii\"liil ib. C\"rrL Ploi No. 80,81 Sv no.166 Usha | 4ullerpudi Road' KPHB' Hyderabac ...pETlrtoNEtls/RESPoNDENTS AND M/s. tr,4eoha Enqi' eering and lnfras Balanaodr. Hvder lbad-500037, Tel Associa\"ted Vi6e F 'esident (Legal) tructures Ltd., S-2; Techtrocrat lndl. Estate, angana, Repiesented by T. Ashok Reddy, ...RESPoNDENT/PETITIONER Petition under S, ction 151 CPC praying that in the circunrstances stated in the affidavit filed in sup rort of the petition, the High court may be pleased to vacate the interim order dated: 1o-12-2018 in l.A.No.0'1 cif 2018 in the above wP No.44517 of 2018 in the interest c ' justice Counsel for the Petitio rer: SRI GANDRA MOHAN RAO Counsel for Responde rts: SRI B. NARASIMHA SARMA SC FOR INCOME TAX WP NO: 12080 OF 201( Betwee n: Metrochem API Limited, 302, Bhanu Enclave, HYDERABAD- 500 038 Represented by NandepuVenkate iwara Rao Sunder Nagar, Erragadda its Iv anaging Director ,..PETITIONER Union of lndia, Rr Depaftment of Rr The Chairman, G Floor, Tower -ll, . DELHI- 110 001 Central Board of Finance, Departn The Commission Bhavan, Lak- Di-l Deputy Commiss Aditya Towers, S Superintendent o 8-2-7713, Aditya - 01 1. ,.,RESPONOENTS Petition under I rlicle 226 of the Constitution of lndia prraying that in the circumstances stated ir the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or f rection one in the nature of Mandamus der;laring the action of AND 1. 2. presented by its Finance Secretary, N/inistry of Finance, venue North Block NEW DELHI- 110 001. iT Council of lndia Office of the GST Council Secretariat 5th :evan Bharti Building Janapath Road, Connaught Place NEW ldirect Taxes, Represented by its Chairmar, Ministry of ent of Revenue North Block NEW DELHI- 1 10 C01 . ,r of Central Taxes, lr,4edchel GST Commiss onerate GST ,a- Pool HYDERABAD- 500 004. cner of Central Tax, Jeedimetla GST Divisic n H No. B-2-77l3, i Sai Enclave Old Bowenpally Secunderabal- 5rl0 011. Central Tax, Qutubullapur Range, Jeedimetla Division H. No. owers, Sri Sai EnclaveOld Bowenpally Secunde,rabad- 500 J 4 5 6 the Respondent No. 6 order dated 1 8-04-2019 levying interest and demanding the payment ofthe same and Orderofthe Respondent No. 5 in Form No. GST DRC-I3 attempting to enforce the demand by attachment of Bank Accounts is illegal, arbitrary, unlawful and violation of principles of natural justice and by setting aside the same and consequently direct the Respondents not to enforce the recovery and stay the proceedings of the Respondent No. 5 lA NO: 1 OF 2019 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 stay the proceedings of Respondent No. 5 dated 17-05-2019 lA NO: 2 F2 19: Between: AND 1. Union of lndia, Represented by its Finance Secretary, Mlnistry of Finance, Department of Revenue North Block NEW DELHI- 1 10 001 . 2. The Chairman, GST Council of lndia Office of the GST Council Secretariat sth Floor, Tower -ll, Jeevan Bharti Building Janapath Road,'Connaught Place NEW DELHI- 1 10 001 3. Central Board of lndirect Taxes, Represented by its Chairman, Ministry of Finance. Deoartment of Revenue North Block NEW DELHI- 110 00'1 . 4. The Commidsioner of Central Taxes, Medchel GST Commissionerate GST Bhavan, Lak- Di-Ka- Pool HYDERABAD- 500 004. 5. Deoutv Commissioner of Central Tax, Jeedimetla GST Division H. No. 8-2-7713, Aditya'Towers, Sri Sai Enclave Old Bowenpally Secunderabad- 500 011. 6. Sup-erintendent of Central Tax, Qutubullapur Range, Jeedimetla Division H. No. 8-2-7713, Aditya Towers, Sri Sai EnclaveOld Bowenpally Secunderabad- 500 o1'1 ...RESP.NDENT' Vindhya Pharma (lndia) Private Limited, Plot No.3,4 and 5, First Cross Anrich lndustrial Estate, IDA Bolaram Sangareddy District, Telangana State- 502325 Represented by its Managing Director D. Narasimha Reddy Petitionelrrr,r,ora* Union of lndia, Represented by its Finance Secretary, Ministry of Finance, Department of Revenue North Block NEW DELHI- 110 001. Metrochem API Limited, 302, Bhanu Enclave, Sunder Nagar, Erragadda HYDERABAD- 500 038 Represented by its Managing Director NandepuVenkateswara Rao ...pETrroNER 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 vacate the interim orderdated 11-09-2019 passed in l.A.No. 1 of 2019 in W,P.No.'12080 of 20'19 in the interest of justice Counsel for the Petitioner: SRI P. VINOD KUMAR Counsel for Respondent No. 1: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERAL Counsel for Respondent Nos. 2 to 6: SRI B. NARASIMHA SHARMA, SC FOR INCOME TAX WP NO: 12090 OF 2019 Between: AND 1 :t 2. The Chairman,GS ' Council of lndia, Office of the GST Council Secretariat Sth Floor, Tower -ll, J( evan Bharti Building Janapath Road, Connaught Place NEW DELHT- 110 001 3. Central Board of lr Cirect Taxes, Represented by its Chairman, Ministry of Finance, Departm, nt of Revenue North Block NEW DELHI- 1 10 001. 4. The Commissrone of Central Taxes, Medchel GST Commissic,nerate GST Bhavan, Lak- Di-K r- Pool HYDERABAD- 500 004. 5. Deputy Commissir ner of Central Tax, Jeedimetla GST Division H. No, B-2-77l3, Aditya Towers, Sri Sai Enclave Old Bowenpally Secunderabad- 500 011. 6. Superintendent of lentral Tax, Qutubullapur Range, Jeedimetla Division H, No. 8-2-7713, Aditya T ,wers, Sri Sai Enclave Old Bowenpally Secunderabad- 500 011. RESPONDENTS Petition under A ticle 226 of the Constitution of lndia praying that in the circumstances stated in he affidavit filed therewith, the High Court ma!'be pleased to issue a Writ, Order or Di ection one in the nature of Mandamus declaring the action of the Respondent No. 6 rrder dated 18-04-2019 levying interest and demanding the payment of the same ar d Order of the Respondent No. 5 in Form No GST DRC-13 attempting to enforce t re demand by attachment of Bank Accounts, restrain the Respondents No.S and 3 from presenting and demanding payment of the same and direct the Respondentr No.5 and 6 to lift the attachment of Bank Accounts to facilitate smooth runnin r of the petitioner's business as the levy of interest is illegal, arbitrary, unlawful and r olation of principles of natural justice and Lry sr-'tting aside the same and consequentl, direct the Respondents to not to enforcer the recovery and stay the proceedings of .he Respondent No. 5 lA NO: 1 OF 2019 Petition under S€ rtion 151 CPC praying that in the circumstances stated in the affidavit filed in suppor of the petition, the High Court may be pleased to stay the proceedings of Responr ent No. 5 dated '17-05-2019 lA NO: 1 OF 2020: Between: 1. Union of lndia, Rr presented by its Finance Secretary. MinistD,of Finance. Department of Rr venue North'Block NEW DELHI- 1i O OO1. 2. The Chairman,G[ T Council of lndia, Office of the GST Council S€]cretariat Sth Floor, Tower -ll, . 3evan Bharti Building Janapath Road, Connaught place NEW DELHI- 1 1O OO1 3. Central Board of rdirect Taxes, Represented by its Chairmar, Ministry of Finance, Departn ent of Revenue Nbrth Block rueW OEL-nt- i j 0 C01. ' 4. The Commission ,r of Central Taxes, lvledchel GST Commiss onerate GST Bhavan, Lak- Di-l .a- Pool HYDERABAD- 500 004. 5, Deputy Commis_s oner of Central Tax, Jeedime a GST Divisicn H No. B-2-77l3, Aditya Towers, S i Sai Enclave Old Bowenpally Secunderabal- 5rl0 011. 6. Superintendent o Central Tax, Qutubullapur Ranqe, Jeedimetla Division H. No. 8-2-7713. Aditya - owers. Sri Sai Enclave Old Bow-enpally Secunderabad_ 500 011 PETITIO ER S/RESPONOENTS AND Vindhya Pharma (lndia) private Limited, plot No.3,4 and 5, First cross Anrich tndustnal Estate IDA Bolaram sangareddy District. Telancana state- 502325 Represented by i s lr,4anaging Directoi D. Narasjmha neOOV Feti[:ndi'- -\" .., RESPON DENT/PETITION ER Petition under Sr ction 151 cpc praying that in the circumstances stateJ in tne affidavit filed in suppor of the petition, the High court may be plerased to vacate the 5 interim order dated 11-09-2019 passed in 1.A.No. '1 of 2019 in W.P.No. 12090 of 2019 in the interest of justice Counsel for the Petitioner: SRI P. VINOD KUMAR counsel for Respondent No. 1:sRl N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERAL Counsel for Respondent Nos. 2 to 6: SRI B. NARASIMHA SHARMA, SC FOR INCOME TAX WP NO: 12878 OF 2019 Between: Now Siddipet District. .,,PETITIONER AND 1. The Assistant Commissioner of Cenlral Tax, Central Excise and Service Tax, Medchal Division, Medchal Commissionerate, 8-2-7713, Adithya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad. 2. The Branch Manager, Siddipet Branch, State Bank of lndia, (Erstwhile SBH), H.No.9-3-29, Opp. RDO Office, Moinpura, Siddipet, Medak District (Now) siddipet District ...REspoNDENrs 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 Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the l st respondent in not following Section 76 of the Act, before taking coercive steps for recovery of the demand from the 2nd respondent (Petitioners Bank) by issuing a Garnishee Notice, dated 24.05.2019, without issuing any notice or order or whatsoever to the petitioner determining the tax liability, as arbitrary, contrary to the provisions of the SGST/CGST Acts 2017, contrary to Article 14, 19(1 )(g) of the Constitution of lndia and also the same is in violation of principles of natural justice, consequently set-aside the Garnishee Notice as null and void, and direct the 1St respondent to revoke the Garnishee Notice, dated 24.05 .2019 forthwith, lA NO: 'l OF 2019 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 Garnishee Notice, dated 24.05.2019 issued by the 1st respondent to the 2nd respondent, pending disposal of the above Writ Petition, as otheruvise, the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for Respondent No. 1: SRI B. NARASIMHA SARMA, SC FOR INCOME TAX M/s. Someshwara Enterprises, Siddipet, t /edak District Rep. by its Managing Partner Mr.G.Krishna Murthy Counsel for Respondent No. 2: SRI M. SRIKANTH REDDY 6 WP NO: 13798 OF 2019 Between: M/s S.B. Organic; Ltd, Represented by its Director, Devalapalli Ravi having office at Plot No 19, Subash Nagar, Survey No.23 B/2, Blcck 7, Jeedimetla Village, Qutbullapr rMandal, Jeedimetla, Hyderabad - 500055. ...pE,,,oNER AND 1. Superintendent of Towers, Sri Sai Er 2. Deputy Commissir Enclave, Old Bow 3. The Branch Mana 110049 4. The Commissione finance (Departme New Delhi. 5. Union of lndia, Ir/i' Secretary, North t lentral Tax, Qutbullapur Range, Jeedimetla Division, Aditya clave, Old Bowenpally, Secunderabad - 50C011. ner of Central Tax, Jeedimetla Division, Aditya Towers, Sri Sai 'npally, Secunderabad - 50001 1 . ter, Yes Bank Ltd, D-12, South Extension Part-ll, New Delhi - 'of Central Tax, Central Goods and Service Tar, Ministry of nt of Revenue) Central Board of lndirect Taxes and Customs, istry of Finance, Department of Revenue, Represented by lock' New Delhi-1 10001 . .RES'.NDENTS Petition under A licle 226 of the Constitution of lndia praying that in the circumstances stated in :he affidavit filed therewith, the High Court may be pleased to issue an appropriate wr t, order or direction more particulariy one in lhe nature of a Writ of Mandamus (i) d' claring that Rule 61(5) of the Central Goc,ds Services Rules 2017 to be ultra vires ne Central Goods and Services Act 2017 (ii) declaring that Notifications issued unr er Section 168 of the Central Goods and Services Acl 2017 read with Rule 61(5) of the Central Goods and Services Rules 2017 bearing Notification No.231201 7-Central Tax dated 17.08.2017, Notification No.35/2017- Central Tax dated 1 a 09.2017 , Notification No. 56/201 7 - Central Tax, dated 15.11.2017, Notificatior No. 34/2018 - Central Tax, dated 10.08.2018, Notification No. 16 /2018-Central f rx dated 23.03.2018, and Notification No. 13i201g - Central Tax dated 7.03.2019 to the extent of prescribing payment of output tax liability before filing of Form GSTR-3B to be ultra vires Section 39(1), 39(6) and :19(7) of the Central Goods and Services A;l 2017 and Rule 61(6) of the Central Goods and Services Rules 20'17 and being ' iolative of Article 14, 19(1Xg) of the Constitution of lndia. (iii) to set aside letter be; :ing O.C.No. 32512019-20 dated '10.06.2118 issued by the Respondent No.1 dem nding interest of INR 29,83,6511 for the morlths July 2017, August 2017, Septemt er 2017, October 2017, November 2017, December 2017, August 2018, Septeml er 2018, October 2018, November 2018, December 2018, March 2019, April 2019 for belated filing of Form GSTR-3B being arbitrary, iltegat and suffering from non-app lication of mind and (iv) to set aside Form GST DRC -13 bearing C.No. V/04/20l )ST/Arrears/2o19-20 dated 28.06.2019 issred by Respondent No.2 demanding INR 19,83,651/- to Respondent No.3 under S'-,ction 79(.1 ) of the Central Goods and Selices Act 2017 IANO:1OF2 019 Petition under Sr ction 151 cPC praying that in the circumslances stated in the affidavit filed in suppor of the petition, the High court may be pleased to stay the operation of letter bezring o.c.No. 32s12019-20 dated 10.06.2019 issued by the 7 Respondent No.1 and consequential Form GST DRC -13 bearing C No' v/04/20/GST/A rrearsl2Olg-2O dated 28.06.2019 issued by Respondent No.2 demanding interest of INR 29,83,6511 under section 79(1) of the central Goods and Services 4c12017 IA NO: 2 OF 2019 Between: 1. Superintendent of central Tax, Qutbullapur Range, Jeedimetla -Division, Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad - 50001 1. Z Oeoutv'Commissioner oi Central Tai, Jeedimetla Division, Aditya Towers, Sri Sai Enblave, Old Bowenpalty. Secunderabad - 50001 1. S. ihe borirmissioner df C6ntrat Tax, Central Goods and Service Tax, tvlinistry of - finince (Department of Revenue) Central Board of lndirect Taxes and Customs, New Delhi. +. tjnion oi tndia, Ministry of Finance, Department of Revenue, Represented by Secretary, North Block, New Delhi-1 10001 ...pE,,oNERS/RESpoNDENrs AND 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 vacate the interim order dated 08/07/2019 passed in lA.No. of 2019 in wP.No. 13798 of 2019 in the interest of lustice Counsel for the Petitioner: SRI KARAN TALWAR Counsel for Respondent Nos. 1, 2, 4 & 5: SRI B. NARASIMHA SARMA Counsel for ResPondent No. 3: -- WP NO: 17365 OF 2019 Between: lr.4/s S.B. Oroanics Ltd. Represented by its Director, Devalapalli Ravi having office at Ploi No.19, Subash Nagar, Survey No.23 8/2. Block 7, Jeedimetla Villaoe. QutbullapurMandal, Jeedimetla, Hyderabad - 500055. inJ-aibnch tvrn'iger, Yes Bank Ltd, D-12;South Extension Part-ll, New Delhi - 1 10049 (R2 not necessary party) ...REspoNDENT/pETrroNER Cvbercitv Builders and Developers Ltd.' Sy No 101,102,108 to '1 12, Behind-IDL c6.\".rhO-. Chautal Basthi,' Moosapet,' Kukatpally, Hyderabad 500018 Represented by its Director, Mr. Venu Vinod Vedra' S/o.R D Bhoopal, Aged 59 Years .-.PETrroNER 1 AND 1. z. 2 4. The Commissioner of Central Tax, O/o the Commissioner of Central tax, Ranga Reddv GST Commissionerate, Tilak Road, Ramkote, Hyderabad The Assistant Commissioner of Central Tax, O/o the Assistant Commissioner of GST. Kukatpallv Division, A.S. Raju Nagar, Kukatpally, Hyderabad Tfre Superintenbent, O/o the Sup6rintendent of Central Tax, Balanagar Range, Usha Mullapudi Road, KPHB, Hyderabad. KarurVysyi Bank, 8-2-686/8/10, Plot No.542, Road No. 12, Banjara Hills' Hydera6ad, 500034 Represented by its Branch Manager. ...REspoNoENTS 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 S issue an appropriate V mandam us a. Setting...aside issued by the Responde Justice and contrary to ! b. Setting aside I 19-MISC TECH issued Principles of Natural Jut and Service Tax Act, 20 'rit, Direction or Order, particularly one in the nature of mpugned Order dated 22.04.2019 vide tf.C. No. 1712019 1t No.3 as illegal, arbitrary, violative of Principles of Natural ection 73 of the Central Goods and Service Tax Act, 2017, .rpugned Order dated 14.05.2019 vide C. No. Vlcl3)l19l1B- by the Respondent No.2 as illegal, arb,itrary, violative of tice and contrary to Section 73 and 79 of the Central Goods 7, lA NO: 1 OF 2019 Petition under Se ;tion 151 CPC praying that in the circumstances stated in the affidavit filed in support rf the petition, the High Court may be pleased lo Suspend the operation of lmpugned , )rder dated 22.04.2019 vide O.C. No. 17lI101€t issued by the Respondent No. 3 durin I the pendency of the Writ Petition in the inlerest of justice lA NO: 2 OF 2019 Petition under Se ;tion 151 CPC praying that in the circumstances stated in the affidavit filed in support )f the petition, the High Court may be pleased 1.o Suspend the operation of lmpugned Crder dated 14.05.2019 vide C. No. V/G,'30/19/'18-19-MISC TECH issued by the res condent No. 2 during the pendency of the Writ Petition in the interest of justice NO: 1 OF 2020 Between: 1. The Commissionr r of Central Tax, O/o the Commissioner of C;entral tax, Ranga Reddy GST Com rissionerate, Tilak Road, Ramkote, Hyderat'ad. 2. The Assistant Co rmissioner of Central Tax, O/o the Assistanl Cornmissioner of GST, Kukatpally Itivision, A.S. Raju Nagar, Kukatpally, Hyderabad. 3. The Superintend€ 1t, O/o the Superintendent of Central Tax, Balanagar Range, Usha lr,4ullapudi F :ad, KPHB, Hyderabad. 4. KarurVysya Banl ,8-2-686/8/10, Plot No.542, Road No.'12, t3anjara Hills, Hyderabad,5000 t4 Represented by its Branch [ ,4anager. ..,RES'.NDENT' AND Cybercity Builder and Developers Ltd., Sy No. 101,102,108 to 1'12, Behind IDL Compound, Chz :lal Basthi, Moosapet, Kukatpally, Hyderabad - 500018 Represented by s Director, lt/r. Venu Vinod Vedra, S/o.R D Bhoopal, Aged 59 Years ...PETrroNER Petition under Se :tion 151 CPC praying that in the circumstances stated in the affidavit filed in supporl of the petition, the High Court may be pleased to vacate the interim order dated 20-( B-2019 passed in l.A.No. 1 of 2019 in W.P,No. 17365 of 2019 in the interest of justice Counsel for the Petitio rer: SRI K. PRATIK REDDY Counsel for Responde rt Nos. 1 to 3: SRI B. NARASIMHA SHARIIA SC FOR INCOME TAX Counsel for Responde rt No.4: -- WP NO: 17749 OF 2019 Between: M/s.Mahadev Building Systems Private Buildings, lDA, Balanagar, Hyderabad. G.M.Lokesh. Plot No.4114, Mahadev its Executive Director lvlr. ..,PETITIONER Limited, Rep. by AND The Suoerintendent of Central Tax, Balanagar Range, 3rd Floor, Lords Court' PIot No'.80,81, Sy. No. 166, Usha Mullapudi Road, A.S.Raju Nagar' KPHB, Hyderabad. Tfie Assistant Commissioner of Central Tax, Kukatpally Division' 3rd Floor, Lords Court, Plot No. 80,81, Sy. No. 166, Usha Mullapudi Road' A.S.Raiu Nagar, KPHB, Hyderabad. The Unioh of lndia, represented by its Secretary, Ministry of Finance, Central Secretariat, New Delhi. The Central Board of lndirect Taxes and Customs, GST Policy Wing' Government of lndia, Ministry of Finance, New Delhi The Commissioner of Central Tax, State of Telangana , Hyderabad. GST Council, Represented by its Chairman- 5th Floor, Tower ll, Jeevan Bharti Buildino. Janoath Road. Connauqht Place, New Delhi-1 10 001. State oT Telanqana, Rep. by its Principal Secretary (Revenue)(CT) Department, Secretariat Building , Hyderabad. The Branch Managler, Corporation Bank, Shop No.1-2-71172, Soni Complex' PrashanthiNagar,-MainRoad,Balanagar,Hyderabad.,..RES'ONDENTS 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 an appropriate writ, order or direction more particularly one in the nature of Writ of trilandamus or any other appropriate writ or order or direction declaring the action of the 1st respondent in demanding interest under section 50 of CGST Act 2017 on the gross output liability through proceedings dated 1-5-2019 though the entire liability of tax was paid by ad.iusting the available ITC in the electronic credit ledger except for the months of November and December 2018 and as the due date for filing GSTR-3 as required under Section 39 is not yet notified and the return in GSTR-3B is not the return in lieu of the return to be filed in GSTR-3 in terms of Section 39('t ), demanding interest treating the petitioner as defaulter and initiating coercive action for recovery of the same by issuing the impugned Garnishee notice dated 16-5-2019 in Form GST DRC-13 as illegal, arbitrary, high handed, without authority of law and jurisdiction, in violation of principles of naturaljustice and set aside the same and pass IANO: 1O F 2019 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 grant stay of all further proceedings including the recovery proceedings in pursuance of the impugned proceedings of the lst respondent dated 1-5-2019 and the Garnishee proceedings of the 2nd respondent in Form GST DRC-13 dated 16-5-2019 pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship. 2 3 4 6 7 8 I t0 IA NO: 20F 2019: Between: 1. The Superintender Plot No. 80,81, Sy Hyderabad. 2. The Assistant Con Court, Plot No. 80 KPHB, Hyderabad 3. The Union of lndia Secretariat, New I 4. The Central Boarc Government of lnt 5. The Commissione 6. GST Council, Rep Building, Janpath AND t of Central Tax, Balanagar Range, 3rd Floc r, Lr:rdqCourt, No. 166, Usha Mullapudl Road,-A.S.Raju Naga', KPHB, missioner of Central Tax, Kukatpally Divisior, 3rd Floor, Lords 31 , Sy. No. 166, Usha Mullapudi Road, A.S.RajLr Nagar, represented by its Secretary, Ministry of Financ;e, Central elhi. of lndirect Taxes and Customs, GST Policy Wirg, a. l ,4inistrv of Finance. New Delhi. oi Central Tax, State of Telangana , Hyderabacl. esented by its Chairman.5th Floor, Tower I , Jeevan Bharti load, Connaught Place, New Delhi-11r0r?31.*.,*..roNDENrs 1. lvl/s.lvlahadev Bu ding Systems Private Buildings, lDA, I alanagar, Hyderabad. G.M.Lokesh. ...RESP()NDENT/PETITIONER 2. The Branch l /ana ler, Corporation Bank, Shop No. 1-2-71172, Soni Complex, Prashanthi Nagar Main Road, Balanagar, HYdera.b;il poNENTi RESpoNDENT No.8 The Commissionr r of Central Tax, O/o the Commissioner of Central tax, MedchalGST Cor Lmissionerate, Tilak Road, Ramkote, Hyderebad. The Assistant Cor rmissioner of Central Tax, O/o the Assistant Cornmissioner of GST, Karimnagar Division, 2nd floor, B-7-29611 , Hanuman Na,;ar, Above SBI Karimnagar.5050 The Superintende rt, O/o the Superintendent of Central Tax,Karimnagar Divisioln,2nd Floo ,8-7-29611 , Hanuman Nagar, Above SBI Karimnagar.50501 State Bank of lnd l, 8-5-302/'1 ,Kothirampur,Karimnagar, 5000li4,Flefresented by its Branch ltilanag rr' ...RES'.NDENTS Petition under I licle 226 of the Constitution of lndia praying that in the Limited, Rep. by Plot Nc,. 4114, tr/ahadev its Executivr; Director Mr. Petition under Se :tion 151 CPC praying that in the circumstanc€:s stated in the affidavit filed in support :f the petition, the High Court may be pleased to vacate the interim order dated 20l( 3/2019 passed in lA.No. 1 of 2019 in WP.l',1o. 17749 ol 2019 in the interest of justice Counsel for the Petitior er: SRI BHASKAR REDDY VEMIREDDY Counsel for Responder t Nos. 1, 2 & 4 to 6: SRI B. NARASIMHA SHARMA Counsel for Responder t No. 3: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERI L Counsel for Responder t No. 7: GP FOR COMMERCIAL TAXES Counsel for Responder t No. 8: -- WP NO: 17909 OF 2019 Between: M/s Samrat Motc s, A partnership firm registered under the lndlan Partnership Acl,8-6-125,126,I cthirampur, Karimnagar, 505001 Rep by its lrlohammed Akbar, Partner. S/c Rajmohammed Aged about 52 years ...pETt,oNER AND 1. 2. 3 4 circumstances stated ir the affidavit filed therewith, the High Court nray be pleased 11 to issue an appropriate Writ Direction or Order, particularly one in the nature of mandamus a.Setting aside lmpugned Order in July 2019 vide OC. 2019 issued by the Respondent No. 3 as illegal, arbitrary, violative of Principles of Natural Justice and contrary to Section 73 and S. 50(1) of. the Central Goods and Service Tax Act, 2017. b.Setting aside lmpugned Order dated 14.06.2019 vide E/06/89/2019 (P-l) issued by the Respondent No. 2 as illegal, arbitrary, violative of Principles of Natural Justice and contrary to Section 73 and 79 of the Central Goods and Service Tax 4c1,2017. lA NO: 1 OF 2019 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 lmpugned Order in July 2019 vide OC. 2019 issued by the Respondent No. 3 during the pendency of the Writ Petition in the interest of justice lA NO: 2 OF 2019 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 Impugned Order dated 1.4.06.2019 vide E/06/89i2019 (P-l) issued by the Respondent No. 2 during the pendency of the Writ Petition in the interest of justice Counsel for the Petitioner: SRI K. PRATIK REDDY Counsel for Respondents: SRI A. RAMA KRISHNA REDDY (SC FOR CBEC) WP NO: 17913 OF 20'19 Between: Kakatiya Energy Systems Private Limited, D-2, lndustrial Estate, Moula Alr Hyderabad 500040 Represented by its lt/anaging Director Sri P.R. Lakshmana Rao ...pETrroNER AND 1. The Union of lndia, Rep. by its Secretary, Depadment of Revenue Ministry of Finance, North Block, New Delhi. 2. The Assistant Commissioner, Central Tax, Ir/alkajgiri GST Division, H.No. 41- 87 t1 , 3'd Floor, Navya Estate, lr/oula Ali, Fiyderabid 5O0O4O. 3. The Superintendent of Central Tax, Moula Ali Range Navya Estate, IMoula Ali, Hyderabad 500040. 4. Commissioner of Central Tax, fi/edchal GST Commissionerate 1 1-4- 649/8,Lakdikapool Hyderabad - 500 004 5. The Chairman, Central Board of lndirect Taxes and Customs North Block, New Delhi 6. The Branch [Vlanager/AGIr/, Corporation Bank, 3-6-285, Ameer Mahal Apartments, Hyderguda, Hyderabad 500 029 ...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 a writ, order or direction more particularly one in the nature of WRIT OF t2 IMANDAMUS declaring the Form GST DRC-1 issued by 2nd respon, 65,86,781/- as illegal, consequently directinl amounts held in the ac the letter C\"No. V/15/1412019-, dated 19.06.2019 along with in C.No. V11511412019-20, dated 19.06.21019 enclosed to it, ent directing the 6th Respondent to pay the amount of Rs. arbitrary and against the provisions of the CGST Act and the 6th Respondent accordingly thereby releasing the ount of the petitioner lA NO: 1 OF 2019 Petition under S rction 151 CPC praying that in the circumstances stated in the affidavit filed in suppo,t of the petition, the High Court may be pleased to stay the proceedings of letter C No.Vll5l142019-, dated 19.06.2019 along with the Form GST DRC-'I3 in C.No. Vl1l11412019-20, dated 19.06.2019 enclosed to t, issued by rd respondent, pending di ;posal of the writ petition lA NO: 2 OF 2019 Petition under S.rction 151 CPC praying that in the circumstances stated in the affidavit filed in suppor of the petition, the High Court may be p eased to direct the 6th Respondent to car lel the special deposit amount of Rs.6S,86,7€i1l- forthwith by crediting it to the Cash lredit Account of the Petitioner's firm lA NO: 3 OF 2019: Between: 1. The Union of lnd Finance, North B 2. The Assistant Cc 8711,3'd Floor, N 3. The Superintend Hyderabad 5000 4. Commissioner of 649/8, Lakd ikapo 5. The Chairman, C Delhi r, Re.p. by its Secretary, Department of Revt-.nu<: Ministry of cck, New Delhi. nmissioner, Central Tax, IMalkajgiri GST Divisior, H,No.41- rvya Estate, Moula Ali, Hyderabad 500040. ,nt of Central Tax, Moula Ali Range Navya E.state, tr,4oula Ali, 0. Central Tax, Medchal GST Commissionerate 1 1-4- rl Hyderabad - 500 004 ..ntral Board of lndirect Taxes and Customs Nor:h Block, New ...PETITIONERS/RESPONDENTS AND y_stems Private Limited, D-2, lndustrial Estate, Moula Ali Represented by its lvlanaging Director Sjri F,.R. Lakshmana ..,RESPOND ENT/PETITIONER Petition under s( ction 1s1 cpc praying that in the circumslances stated in the affidavit filed in suppor of the petition, the High court may be pleased to vacate the interim order dated 20- )8-2019 passed in l.A.No.1 & 2 oi 2019 in w.p.No. 12913 of 20'19 in the interest of jr stice Kakatiya Energy S Hyderabad 5000 t0 Rao 13 lA NO: 4 OF 2019: 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 vacate the interim order daled 2010812019 passed in lA.No. 1 and 2 of 2019 in WP.No. 17913 of 2019 in the interest of justice Counsel for the Petitioner: SRI K. VIJAY KUMAR Counsel for Respondent Nos. 1 to 5: SRI B. NARASIMHA SARMA Counsel for Respondent No. 6: --- WP NO: 18823 OF 2019 Between: N4/s. Salasar Agencies,, D.No-6-26-1506, Gurbabadhi Road, Nizamabad, 503 303 Represented by lts Proprietor Kailash Vyas S/o- Badrilal Urrr Ogi;15r,o*=* AND 1. 2. ? 4. 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 an appropriate Writ, Direction or Order, particularly one in the nature of ma nda m us a. Setting aside lmpugned Order daled 22.04.2019 vide O.C. No. 4312019 lssued by the Respondent No. 3 as illegal, arbitrary, violative of Principles of Natural Justice and contrary to section 73 of the Central Goods and Service f ax,2017 b.Setting aside lmpugned Order vide C. NO. V1041212017 dated 10.06.2019 issued by the Respondent No. 2 as illegal, arbitrary, violative of Principles of Natural Justice and contrary to Section 73 and S. 50(1) of the Central Goods and Service Tax Act, 2017 lA NO: 1 OF 2019 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 lmpugned Order dated 22.04.2019 vide O.C. No. 43/2019 issued by the Respondent No. 3 during the pendency of the Writ petition in the interest of justice The Commissioner of Central Tax,, 0/o the Commissioner of Central tax, Medchal GST Commissionerate, GST Bhavan, Lakdikapool, Hyderabad - 04 The Assistant Commissioner of Central Tax,, 0/a the Assistant Commissioner of GST, Nizamabad Division, KNAR Estate, 3rd Floor, Nizamabad - 503 303 The Su perintendent,, O/O the Superintendent of Central Tax, Nizamabad Division, KNAR Estate, 3rd Floor, Nizamabad- 503 303 Syndicate Bank,, lr,4ain Road, Bhanswada, Kamareddy, Nizamabad, Represented by its Branch Manager. .,.RESPONDENTS l4 lA NO: 2 OF 2019 Petition under )ection 151 cpc praying that in the circumstances stated in the affidavit filed in ;upport of the petition, the High court may, be pleased to suspend the operati rn of lmpugned Order vide C. NO. VlO,+12120.17 dated 10.06.20'19 issued b the Respondent No. 2 during the pendency of the Writ Petition in the interest of justice lA NO: 1 OF 2020: Between: 1. 2. 2 4. AND The Commissior er of Central Tax,, 0/o the Commissioner of Certral tax, Medchal GST C mmissionerate, GST Bhavan, Lakdikapool, lyOeraUiO'- O+ The Assistant cr mmissioner of central rax,, 0/a the Assistdnt brmmGioner of GST. Nizamaba Division, KNAR Estate. 3rd Floor, Nizamabad - 503 30C - - lf q Supglnlelc -'nt,, O/O the Superintendent of Centrat Tax Nizamabad Division, KNAR istate,3rd Floor, Nizamabad - 503 303 Syndicate Bank, Main Road, Bhanswada, Kamareddy, Nizarnabad, Represented by its Branch Me rager. .... PETITION EFIS/RESPON DENTS M/s. Salasar Ag enci.es,, D.No-6-26-1506, Gurbabadhi Road, lrlizamabad, 503 303 Re p rese ntei by tts p ro p ri eto r xa i r islr vyai S;\": e ;d ri;i Gi;\"4,*ii;\"_. _ Petition under I ection 1s1 cpc praying that in the circu msta nc;s ltaieo in the affidavit filed in su1 port of the petition, the High court may br: plr..ased to vacate the interim order dat€ i 28-08-2019 passed in l.A.No. .1 & 2 ctf 20i9 in w.p.No. 1 8823 of 2019 in the ir terest of justice Counsel for the Petitic ner: SRI K. VIVEK REDDy Counsel for Respondent Nos. 1 to 3: SRI SWAROOP OORILLA (sR sc FoR cBtT AND CTJSTOMS) Counsel for Respondent No. 4: -- WP NO: 20769 0F 201 Between: AND 1. 4 2 3 lvl/s l 4anikanta / oencies cigarette Distributors, A proprietary (roncern at 1-6- 31/2, l,4unicipar r irk Lane, Lisit\"i1\"*n ;;J-rv;nolrliigitiu, tro-sczTnbt'ov ii, proprietor Karanc alalaja W/o. Sadashiv, ngeO anoui +9 i\"Jr, -\"\"\"- , \"\",\", - r of Central Tax, O/o. the Commissioner of ,lentral tax. nmissionerate. 11-4-64918,.1st to 4th f toor, boir. n/efrti -aKorKapoot. Hyderabad - 500 004 nmissioner of Central-Tax, O/o. the Assistart Commissioner of urvrsron, znd ftoor, 8-7-29611, Hanuman Nagar, Above SBI rt, O/o. the Suoerintendent of .Central Tax. .lagityal Range. 3p!,fgdrglgyaka Function njli. orraroor RZiirrujri n\"ro ltangana - 505327. td , H.No 3-6-2714, Karrmnagar Road, Jagit,yal. SOS327, ; Branch Manager .,.RESPONDENTS licle 226 of the Constitution of tndia praying that in the The Commission, Medchai GST Co Function Palace, The Assistant Co GST, Karimnaoar Karim naqa r.5OE0 The Sup6rintendr H.NO.2-28t2t2A, Jagityal District, 1 City Union Bank L Represented by il Petition under A circumstances stated in he affidavit fired therewith, the High court may be preased to 15 issue an approprlate Writ, Direction or Order, particularly one in the nature of ma ndamus a)Setting aside impugned order issued by Respondent No. 3 on 30.05.2019 vide OC. 66/2019 as illegal, arbitrary, violative of Principles of Natural Justice and contrary to Section 73 and S. 50(1) of the Central Goods and Service Tax Act, 2017, b)Setting aside lmpugned Order issued bythe Respondent No.2 in July 2019 as illegal, arbitrary, violative of Principles of Natural Justice and contrary to Section 73 and 79 of the Central Goods and Service Tax Act, 201 7 lA NO: 1 OF 2019 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 lmpugned Order issued by the Respondent No. 2 in July 2019 durlng the pendency of the Writ Petition in the interest of justice and pass lA NO: 2 OF 2019 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 lmpugned Order issued by Respondent No. 3 on 30/05/2019 vide OC. 66t2O19 during the pendency of the Writ Petition in the interest of justice and pass lA NO: 4 OF 2019 Between: 1. The Commissioner of Central Tax, O/o. the Commissioner of Central tax, Medchal GST Commissionerate, 11-4-64918,1st to 4th Floor, Opp. Mehdi Function Palace, Lakdikapool, Hyderabad - 500 004 2. The Assistant Commissioner of Central Tax, O/o. the Assistant Commissioner of GST, Karimnagar Division, 2nd floor, 8-7-29611, Hanuman Nagar, Above SBI Karimnagar.50501 3. The Superintendent, O/o. the Superintendent of Central Tax, Jagityal Range, H.NO.2-2812124, Opp Padmanayaka Function Hall, Dharoor, Karimnagar Road, Jagityal District' Telangana - 505327 ....pETrroNERS/RESpoNDENT. 1 To 3 AND 1 It//s lr,4anikanta Agencies Cigarette Distributors, A proprietary 31/2, Municipal Park Lane, Jagitial Town and Mandal, Jagitial, 5 proprietor Karandlalalaja W/o. Sadashiv, Aged about 49 years. concern at 1-6- 05327 Rep by its ,.PETITIONER 2. City Union Bank Ltd., H.No. 3-6-2714, Karimnagar Road, Jagityal. 505327, Represented by its Branch Manager ...RESPoNDENTS 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 vacate the interim order daled 2310912019 passed in WP.No. 207 69 of 2019 in the interest of justice Counsel for the Petitioner: SRI K. PRATIK REDDY Counsel for Respondent Nos. 1 to 3: SRI A. RAMA KRISHNA REDDY (sc FoR cBEc) Counsel for Respondent No. 4: SRI AMBADIPUDI SATYANARAYANA l6 WPN O:21902 OF 2019 Between: AND 1. 2. Suvarna Duroa F roer l ,4ills P ,'t Ltd, Plot Nos 58&59, Wanj N') 5, Diamond Colonv. Karriaql'ri, Saroornagar, Hyderabad 500 079 R3pr€rsenteg 0y rIS Managing Direct,o Sri J. Subhaskar Reddy .,.pETtTtoNER The Union of lndi., Rep. by its Secretary, Department of Revenue Ministry of Finance, North Blr ck, New Delhi. f hJ OLrjutv Comr rissioner, Central Tax, Sangareddy Division, lvleCchal Commiisicinerate rlot No. 328, SSR Arcade, Mathrusri Nagar lt/lyrapur, Hvderabad 50004 ). C6rnliiioner of )entral Tax, Medchal GST Commissionerat€r 11'4-64918' Lakdikaoool Hvde abad - 500 004 in\" CfiSiimanlCt ntral Board of lndirect Taxes and Customs I'lorth Block, New 3 4 Delhi 5. The Branch Mana Greenland, Begut Petition under A circumstances stated ir toto issue a writ, order MANDAMUS declaring the Form GST DRC' V 10410812019-20, dater enclosed to it, issued b amount of Rs. 24,26,1' reduced to Rs. 24,26,1 I Act and consequently 24,26,1921 - frozen fron rer. Axis Bank, 1st Floor, G.Pullareddy Builcling 6-3-879/8, ipei Road, Hyderabad 500 016 ...RESpoNDENTS licle 226 of the Constitution of lndia praying that in the the affidavit filed therewith, the High Court nray be pleased or direction more particularly one in the nature of WRIT OF he letter C.No. V/04/08/2019-20, gated 01.05.20'19 along with l3 enclosed to it, and the amendment letter in C.No. 21 .05.2019 along with the amended Form GST DRC-1 3 ,the 2nd respondent directing the 5th Respondent to pay the 2/- (the Original demand was for Rs. 35,03,394, which was 2) as illegal, arbitrary and against the provisiorrs of the CGST directing the 5th Respondent to release the amount of the account of the petitioner IANO:1O F 2019 Petition under Sr ction 151 CPC praying that in the circumstances stated in the affidavit filed in suppor of the petition, the High court may be pleased to direct the Sth respondent Axis B, nk to release the amount of Rs. 24,26,19 2l- frozen from the account of the petition€ ' IA NO: 2019 Petition under S affidavit f iled in suppo proceedings of letter C GST DRC-13 enclose, dated 21 .05.2019 alon by the 2nd respondent ,ction 151 CPC praying that in the circumslances stated in the tof the petition, the High Court may be pleased to stay the .No. V/04/08/201S-20, dated 01.05.2019 along with the Form to it, and the amendment letter in C.No. V/04/0812019-20, twith the amended Form GST DRC-13 enclosed to it, issued pending disposal of the writ petition lA NO: 3 OF 2019: Between: 1 Union of lndia, R:p. by its Secretary, Department of Revenue, Ministry of Finance, North E ock, New Delhi. t7 2. The Deputy Commisiioner, Central Tax, Sangareddy Djvision, Medchal Commissionerate Plot No. 328, SSR Arcade, N/athrusri Nagar l iliyapur, Hyderabad 500049. 3. C6mmissioner of Central Tax, Medchal GST Commissionerate 1 1-4-64918, Lakdikapool Hyderabad - 500 004 4. The Chairman, Central Board of lndirect Taxes and Customs North Block, New Delhi ....pETrrroNERs/RESpoNENTS AND 1 M/s. Suvarna Durga Paper Mills Pvt Ltd, PIot No Colony, Karmaghat, Saroornagar, .Hyderabad Managing Director Sri J. Subhaskar Reddy The Branch lvlanager, Axis Bank, 1 st Floor, G. Pu Greenland, Begumpet Road, Hyderabad 500 016 s 58&59, Ward No. 5, Diamond 500 079 Represented by its ...PETITIONER llareddy Building 6-3-87S/8, ,..RESPONDENTS Revenue , North by Chairman North , Plot No 328 SSR malapuri Colony, 2 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 vacate the interim order dated 01-10-2019 passed in 1.A.No. '1 & 2 of 2019 in W.P.No. 21902 of 20'19 in the interest of justice Counsel for the Petitioner: SRI K. VIJAY KUMAR Counsel for Respondent Nos. 1 to 4: SRI DOMINIC FERNANDES senior standing counsel for CBIC) Counsel for Respondent No. 5: SRI N, RAJESHWAR RAO ASSISTANT SOLICITOR GENERAL WP NO: 23013 OF 2 Between: 1 Ivl/s. Hyderabad Water Containers, Rep by its proprietor Mr. S.Chand Basha Sy. No.375, Manoharabad (V), Toopran (M). Medak District. 502336, Telangana State ...PETrrloNER AND 1. 2. J, 4. Union Of lndia, Represented by lts Secretary, Department of Block, New Delhi - 1 10001 Central Board Of lndirect Taxes and Customs, Represented Block, New Delhi - 110001 Deputy Commissioner of Central Tax, Sanga Reddy Division Arcade , Mathrusri Nagar, t ,4iyapur, Hyderabad-SO0 049 Andhra Bank, Rep. by its Krishna Nagar Branch [t4anager Ka Hyderabad - 500073 ...RESPONDENTS 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 a Writ, Order or direction more particularly one in the nature of Writ of It/landamus declaring the proceedings of the 3rd respondent dated 14.05.2019 demanding interest amount of Rs 5,67,5551 against the petitioner is illegal, arbitrary, against the principles of natural justice and contrary to the Section 50 of Goods and Services Tax Act 2017 and violation of article 14, 21 and 301 of Constitution of lndia, set aside the Same l8 lA NO: 1 OF 2019 \" Petition under S ection 151 CPC praying that in the circumst.ances stated in the affidavit filed in s Jpport of the petition, the High court may be pleased to suspend the proceedir gs of the 3rd respondent dated 14l05/20'1 9 in demanding an amount of Rs 5,67,5 i5/- towards interest, pending disposal of the above writ petition IA NO: 2 OF 2019: Between: 1. Union Of lndia, t Block, New Dell' 2. Central Board O Block, New Dell- 3. Deputy Commis Arcade , Mathru: AND 1. M/s. Hyderabad No.375, Manoh State 2. Andhra Bank, R .epresented by lts Secretary, Department of Revenue , North - 110001 lndirect Taxes and Customs, Represented by Chairman North - 110001 ioner of Central Tax, Sanga Reddy Division, Plot No 328 SSR 'i Nagar, t 4iyapur, Hyderabad-S0O 049 Water Containers, Rep by its proprietor Mr. S.Chand Basha Sy. rrabad (V), Toopran (M). tt/edak District. 502336, Telangana ..,PETITIONER rp. by its Krishna Nagar Branch Manager Kamalapuri Colony, Hyderabad - 50( 073 ...RESPONDENTS Petition under )ection 151 CPC praying\"that in the circumstances stated in the affidavit filed in sL lport of the petition, the High Court may b'e p eased to vacate the interim orderdate l22-10-2019 passed in l.A.No.'1 of 2019 n At P No.23013 of 2019 in the interest ol justice Counsel forthe Petiti >ner: SRI PAREDDY ROSI REDDY Counsel for Responc:nt Nos. 1 to 3: SRI A. RAMA KRISHNA REDDY (sc FoR cBEc) Counsel for Responc:nt No. 4: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERAI.. WP NO: 26099 OF 20 I Between: M/s. VAtt/A lNt JSTRIES LlNI|TED, Having its office at- 8-a -1911147124 Plot No. B-12, Ground F oor Madhura Nagar, SR Nagar, Hyderabad 500 038 Rep by its Managing Direc or, l ,4r. Vegesna Atchyuta Rama Ralu ...pETtTtoNER AND 1 .) 4 The Union of ln Iia, Rep. by its Secretary, Department of Revenue, Ivlinistry of Finance, North llock, New Delhi. The Commissic rer, Central Tax. Hyderabad GST Commiss onerate, Basheerbagh, I yderabad. The Asst. Comr rissioner, Central Tax, Banjara Hills Division, 2nd Floor, Amiso Plaza, Near Ce rtury Hospital, Road No.12, Banjara Hills, Hyderabad - 500 034. The Superinten lent of Central Tax, Yousufguda Range, Banjarer Hills Division, Road No.12, Hr Cerabad - 500 034 ...RESPONDENTS l9 ' 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 a Writ, Order or Direction, more particularly one in the nature of Writ of l ,4andamus, to declare the Notice OC No. 26312015, d|.0210512019 issued by the 4th respondent directing the petitioner to pay a sum of Rs. 16.08,2221- as illegal, arbitrary against the provisions of the CGST Act, violative of Article 14 and 19 of the Constitution of lndia and consequently set aside the same lA NO: 1 OF 2019 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 lmpugned Notice OC No. 26312019, dt. 02.05.2019 issued by the 4th respondent, pending disposal of the Writ petition Counsel for the Petitioner: M/s. CHANDRASEN LAW OFFICES Counsel for Respondent No. 1: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERAL Counsel for Respondent Nos. 2 to 4: SRI B. NARASIMHA SHARMA WP NO: 29010 OF 2019 Between: lr,4i s. Kesoram lndustries Ltd, Basantnagar, Pedapally, Telangana, Rep by its Chief Financial Officer, l,4r.Nandalal Gundecha ...pETt,oNER AND 1. 2. Petition under A.rticle 226 ol lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Certiorari calling for the records on the flles of the 2nd respondent herein in his Appeal No.2/2019(M) GST dt.21-10-2019, quash the same lA NO: 1 OF 2019 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 stay all further recovery proceedings of the 1 St respondent herein, pursuant to the order of the 2nd respondent in Appeal No.2/2019/(lV) GST dated 21-10-2019, pending disposal of the above Writ petition Counsel for the Petitioner: SRI A. K. JAISWAL Counsel for Respondents: SRI DOMINIC FERNANDES (senior standing counsel for CBIC) 3 4 The Assistant Commissioner of Central GST and Central Excise, l ,4ancherial Division, Ward No.1, by pass Road, N/lancherial. The Additional Commissioner (Appeals-ll), Hyderabad Office of the Commissioner (Appeals-ll) GST and Central Tax, Basheerbagh, Hyderabad -TS - 500 104. The Commissioner of Central Tax, Central Excise and Service Tax, IVledchal Commissionerate, IVedchal GST Bhavan, Lakdikapool, Hyderabad. Union of lndia, Rep by Secretary Revenue, tVinistry of Finance, OL;|.SlSr*?*r. WP NO: 29279 OF 2019 Between: AND It4/s. Shanmugana nd and Sons, rep. by its Partner. [t4r. Srinath Gopalakrishna, T- 2-1087112, Tulasi agar, Sanathnagar, Hyderabad-SOO 018, PETITIONER 20 1. Superintendent 01 Central Tax, SanathnagarGST Range, Hyderabad, 2. Union of India, re1 . by Secretary to Government, Finance Department, New Delhi. lA NO: 1 OF 2019 Petition under S rction 151 CPC praying that in the circurnstances stated in the affidavit filed in sug port of the petition, the High Court may be pleased to grant stay of all further pro' eedings, pursuant to the impugned denland notice dated 16.12-2019 issued by 1e 1st Respondent for the months of August and october, 2017, F ebruary, April, . uly, August, October and November, 2018 pe,nding disposal of the writ Petition ar otherwise the petitioner will be put tc severe loss and hardship ,..RESPONOENTS Petition under A lticle 226 of the Constitution of lndia praying that in the circumstances stated ir the affidavit filed therewith, the High Court rnay be pleased to issue a Writ of lVlat damus or any other appropriate writ or order or direction declaring - (a) that the provi ;o to Section 50 of the Central Goods and Services Tax Act, 2017 inserted by Secti ln 100 of Finance (No.2) Act, 2019 applies retrospectively from 01.07.2017 and c rnsequently set aside the demand notice dated 16.12.2019 for the months of Augu ;t and October, 2017, February, npiit, July, August, October and November, 2018 ir sued by the 1st Respondent demanding interest under the pre-amended Section t 0 of the CGST Act in respect of input tax credit utilised for the payment of output t rx (b) declare that )STR-38 prescribed under Rule 61(5) of the Rules is not a return prescribed unde Section 39(1) of the CGST Act and consequently declare that the levy of interes under Section 50 cannot be applied in the context of filing GSTR-38 (c) declare that t're summary levy and demand of interest Lnder Section 50 of the CGST Act which is not preceded by an adjudication as per Se,:tion 73 of the CGST Act determining the principal amount payable is illegal and :ontrary to the scheme of the CGST A:1, 2017 and principles of natural justice arrd (d) alternatively, declare that Section 50(1) of the CGST Act, in so far as it seeks to levy interest ,n the gross tax liability without duly reducing the input tax credit available to the registered person under the CGST Act as being illegal, confiscatory and contri ry to the fundamentals of the levy of interest, a colourable exercise to levy penah 7 in the guise of interest and strike dowr Section 50(1) to such extent as being ur constitutional. 21 Counsel for the Petitioner: SRI S. DWARAKANATH Counsel for Respondent No. 1: SRI B. NARASIMHA SARMA Counsel for Respondent No. 2: SRI N. R.AJESHWAR RAO ASSISTANT SOLICITOR GENERAL P NO: 128 OF 202 Between: AND 1. 2. J. 4. Ir//s. Global Agri Resources Private Limited, Dev Dhanuka Prestige, Upper Ground Floor (Unit No. UG 3) Plot No.8 (8A-BB), Road No.12, Banjarahiils, Hyderabad- 500 034 Represented by lts Director Govid Agarwal S/o. Ramlal Agaruual Age. 40 Years ...PETITIONER The Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhavan, Lakdikapool, Hyderabad - 04 The Assistant Commissioner of Central Tax, Begum bazar Division, Akira Shikara Plaza, 3rd Floor, H,No.5-8-196 lo 2071A, Jusbagh, Nampally, Hyderabad - 500 001 The Superintendent of Central Tax, Begum Bazar I Range, Begum Bazar Division, Akira Shikara Plaza, 3rd Floor, H.No.5-8-196 10 2071A, Jusbagh, Nampally, Hyderabad - 500 001 Allahabad Bank, IFB Branch, 6-3-850/3, Srinivas Plaza, Near Sheesh Mahal, Ameerpet, Hyderabad - 500 0'16 Represented by its Branch ,?.1fig3.r.rO=rrra 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 an appropriate Writ, Direction or Order, particularly one in the nature of manda mus a. Setting aside lmpugned Order dated 10.06.2019 vide O.C. No.lV/16/19/201 9-Tech(interest) as illegal, arbitrary, violative of Principles of Natural Justice and contrary to Section 73 of the Central Goods and Service Tax Act, 2017 b. Setting aside lmpugned Order vide lY 11611912019-Tech. PF.l (lnterest) dated 23.12.2019 issued by the Respondent No. 2 as illegal, arbitrary, violative of Principles of Natural Justice and contrary to Section 73 and S. 50(1) of the Central Goods and Service Tax Act, 2017 lA NO: 1 oF 2020 Petition under Section '1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct 4th respondent to not to give effect to order vide 'l V/16/19/2019-Tech. pF.l (lnterest) dated 23-12-2019 issued by the Respondent No.2 during the pendency of the writ petition in the interest of justice and pass lA NO: 2 OF 2020 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 lmpugned Order dated 10.06.2019 vide O.C. No.lV/16/19/20.19- Tech(interest) issued by the Respondent No. 2 during the pendency of the Writ Petition in the interest of justice )2 IANO: 3OF 2020 Petition under Se, tion 15'1 CPC praying that in the circumsternces stated in the affidavit filed in support , f the petition, the High coud may be pleased 1o suspend the operation of order vide lv t1611912019-Tech. PF.l (lnterest) daled \"23.12.20 19 issued by the Respondent No. 2 during the pendency of the writ Petition in the interest of justice : Counsel for the Petitior er: SRI MANOJ REDDY KESHI REDDY Counsel for Responder t Nos. 1 to 3: SRI B' NARASIMHA SARMA Counsel for Respondet t No. 4: SRI B. DAMODAR REDDY WP NO :1201 OF 2020 Between: M/s PLR Projects Road No.2, Banjz Mr. C.Chandra S< Petition under I circumstances stated ir to issue an appropriate Writ of Mandamus or. action of the 1st respo 2017 on the gross ou1 2019, though the entir€ electronic credit ledge initiate coercive action without authority of lav and set aside the same 1. The Deputy Comt tissioner (STU-1), Punjagutta Division, Hyderrabad. - 2. The Unionbf lndii , represented by its Secretary, Ministry of Finan;e, Central Secretariat, New )elhi. 3. The Central Boarr of lndirect Taxes and Customs, GST Policy Wing, Government of ln lia, Ministry of Finance, New Delhi. 4. The Commissiont r of State Tax, State of Telangana , Hyderabad. 5. GST Council, Re[ resented by its Chairman.sth Floor, Tower l, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-1 10 00' . 6. State of Telangar a, Rep. by its Principal Secretary (Revenue)(CTt Department, Secretariat Buildir q, Hyderabad. ,..RE''.NDENTS Private Limited, Plot No.130, 38, 3rd Flocr, lnwinex Towers, ra Hills, Hyderabad. Represented by its Authorized Signatory rhar ReddY' ...PETlroNER rticle 226 of the Constitution of lndia praying that in the the affidavit filed therewith, the High Court may be pleased writ, order or direction more particularly one in the nature of ny other appropriate writ or order or direction declaring the rdent in demanding interest under Section 5tl of CGST Act rut liability through the impugned proceedinr3s dated B-1 1- liability of tax was paid by adjusting the available ITC in the as on the due date for filing return and contemplating to for recovery of the same as illegal, arbitrary, high handed, and jurisdiction, in violation of principle:; of natural justice lA NO: 1 OF 2020 Petition under S -.ction 151 CPC praying that in the circurnstances stated in the affidavit filed in su1 port of the petition, the High Court may be preased to grant stay of all further proce edings in pursuance of the impugned pror:eedings of the 1st respondent demandir g interest dated 8-11-2019 includirrg any recovery proceedings pearling d sposal of the Writ Petition, as otherwise tt-e Petitioner wilt be put to severe loss and Lardship Hyderabad Counsel for the Petitio rer: SRI BHASKAR REDDY VEMIREDDY AND 23 Counsel for Respondent Nos. 1 & 3 to 6: GP FOR COMMERCIAL TAXES Counsel for Respondent No. 2: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERAL Between: AND 1. Deputy Commissioner- STU 2, Punjagutta Division, Hyderabad. 2. Union of lndia, rep. by Secretary to Government, Finance Department, New Delhi. ...RESPONDENTS 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 a Writ of Mandamus or any other appropriate writ or order or direction decla ring a) that the proviso to Section 50 of the Central Goods and Services Tax Act, 2017 inserted by Section 100 of Finance (No.2) Act, 2019 applies retrospectively from 01 .07.2017 and consequently set aside the demand notices dated 29.10.2019 for the months of July,2017 to December, 2O1V and February to April, 2018 and for the months of August, December, 2018 and from April to August, 2019 issued by the 1st Respondent via E-mail dated 29.10.20'l9demand ing interest under the per- amended Section 50 of the CGST Act, (b) declare that GSTR-3B prescribed under Rule 61(5) of the Rules is not a return prescribed under Section 39(1)of the CGST Act and consequently declare that the levy of interest under Section 50 cannot be applied in the context of filing GSTR-38, and (c) declare that the summary levy and demand of interest under Section 50 of the CGST Act which.is not preceded by an adjudication as per Section 73 of the CGST Act determining the principal amount payable is illegal and contrary to the scheme of the CGST Ac|,2017 and principles of natural justice, and (d) alternatively, declare that Section 50(1) of the CGST Act, in so far as it seeks to levy interest on the gross tax liability without duly reducing the input tax credit available to the registered person under the CGST Act as being illegal, confiscatory and contrary to the fundamentals of the levy of interest, a colourable exercise to levy penalty in the guise of interest and strike down Section 50(1) to such extent as being u nco nstitutional lA NO: 1 OF 2020 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 grant stay of all further proceedings, pursuant to the impugned E-mail dated 29.10.2019 WP NO: 1341 OF 2020 tr//s. Malik Cars Private Limited, rep. by its Chief Executive Officer, It/r. P.V.Krishna Prasad, 3-6-422 and 422A, Street No.3, Himayatnagar, Hyderabad- 500 02s. ...PETITIONER issued by the 1st ResPr months of July, 2017 t( months of August, Dece of the Writ Petition as ha rd sh ip. Counsel for the Petitiot l+ ndent containing Demand Notices dated 29.10.2019 for the December, 2017 and February to April, 20'B and for the nber, 201B and from April to August, 2019r peTding disposal otherwise the Petitioner will be put to se /ere loss and er: sRl S. riwnRnxlruerH Kishangunj, .-.PETITIONER :essary in this petition ...RE.'.NDENTS rticle 226 of the Constitution of lndia praying that in the the affidavit filed therewith, the High Court nray be pleased jer or direction particularly one in the nature of Writ of 3 the impugned notice issued by the first respondent under CGST Act, in Form GSTDRC-13, dated 1e'112120 19, vide 319, addressed to the bankers of the petitioner firm, namely rerein in seeking to recover a sum of Rs.19,16,450/- (IGST 1s.8,36,496/-, SCST Rs.8,36,496/-) towards interest for the rx for the tax period July, 2017, to lvlarch, 2019, and the fourth respondent herein to release the said amounts etitioner as illegal, arbitrary, without jurisdiction, and against ;ST Act, 2017 Between: M/s.K.Balaveeraiz h and Sons, 15-2-431 , Siddiamber Bazar, Hyderabad, repre ented by its Partner, Sri Vattam Vishwanatf . AND 1. R3 and R5 not ne Petition under I circumstances stated ir to issue a Writ or or Mandamus setting as ic Section 79(1)(c) of thr Demand Order No.82lI the fourth respondent Rs.2,43,459/-, CGST t belated payment of t consequently directing held in account of the I the provisions of the C( 2. e 4. A The Assistant Cor tmissioner of Central Tax, Begum Bazar Divlsior' Akira Shikhara Plaza,3 d Floor, H.No.5-8-196 to 207 and 207lA' Jusbagh, Nampally, Hvderabad - 500 ,01. The Commissionr r of Central Tax, Hyderabad GST Commissicne'ate GST Bhavan, Tilak Ror d, Basheerbagh Hyderabad - 500 001. The Union of lndir , Rep. by its Secretary, Department of Revenue, Ivinistry of Finance, North Bl rck New Delhi. The Branch Mane ;er, Bank of Baroda Reddy Hostel Compound Abids Circle, Hyderabad - 500 )01. The State of Tela gana, represented by its Principal Secretaqr, Revenue Department, Tela rgana Secretariat, Hyderabad. lA NO: 1 OF 2O2O Petition under S )ction 151 CPC praying that in the circumstances stated in the affidavit filed in s rpport of the petition, the High Court nray be pleased to pending disposal of th, Writ Petition, grant stay of all further proceeding arising in pursuance of the notic( issued by the first respondent under Section 79(1)(c) of the CGST Act, in Form GSTDRC-13, dated 1611212015, vidr., Demand Order No.B2l2019, addresse I to the bankers of the petitioner firm, nanrely the fourth Counsel for Responder t No. 1: GP FOR COMMERCIAL TAXES Counsel for Respondet t No. 2: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERI L WP NO: 2110 OF 2020 25 respondent herein in seeking to recover a sum of Rs.19,16,450r (IGST Rs.2,43,459/-, CGST Rs.8,36,496/-, SCST Rs.8,36,4961) towards interest for the belated payment of tax for the tax period July, 2017 , to March, 201 9 Counsel for the Petitioner: SRI S. KRISHNA MURTHY Counsel for Respondent Nos. 1,2& 5: SRI B. NARASIMHA SARMA Counsel for Respondent No. 3: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERAL WP NO: 3562 OF 2020 Betwee n: AND 1. 2. 4. 5. M/s P.Chenna Ramulu and Son, Rep by its Partner and authorized signatory Mr P.Jagan mohana Rao S/o P-Srinivasa Rao Aged. 50 years Occ. business Situated at 15-2-446, Kishan gunj, Hyderabad ...pE,,oNER The Union of lndia, Rep by its Secretary Department of Revenue, Ministry of Finance New Delhi The Commissioner of Central Tax, Ranga reddy GST Commissionerate Posneti bhavan Tilak road, Ramkote, Hyderabad The Asst Commissioner of Central Tax, Begum Bazaar - ll GST Division' Akira Shikara plaza3rd floor, 5-B-196 to 207 and 207lA Jasbagh, Hyderabad . The Chairman, Central Board of lndlrect taxes and customs North block, New Delhi The Branch Manager, State Bank of lndia, 9-1191132 Gun railway station road, shadnagar Hyderabad 509 216 ...RESpoNDENrs Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated ln the affidavit filed therewith, the High Court may be pleased to issue an order or direction more particularly one in the nature of Writ of il/ANDAI IUS by declaring the proceedings of notice No.C.No. lV/16/19/2019-Tech lnterest dated 16/05/2019 rssued by the Respondent No.3 to the petitioner demanding GST interest of Rs.198'104i- and 229861- and further notice in Form GST DRC-13 u/s 79 (1)(c )dated 2011212019 addressed bythe Respondent No.3 to the Respondent No.5 bank to withhold the amount of Rs.198104/- from the Account No. 0000062461 007238 of the petitioner maintained with them is illegal, arbitrary, violative of Art.14, 21 and 300-A of the Constitution of lndia and against the provisions of the CGST Act and Consequentially direct the Respondent No.5 to release the amount of Rs. 1981O4/-held by them in the account of the Petitioner vide Account No. 0000062461007238 lA NO: 1 OF 2020 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 STAY THE proceedings of notice No. C.No. lV11611912019-Tech lnterest dated 16.05/2019 issued by the Respondent No.3 Counsel for the Petitioner: SRI M. ANAND KUMAR Counsel for Respondent No. 4:-- 26 Counsel for Responder:No. 1: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERAL Counsel for Responder i Nos. 2 to 4: SRI B. NARASIMHA SHARMA Gounsel for Responder I No. 5: SRI M. SRIKANTH REDDY WP NO: 3573 OF 2020 Between: AND I 2 The Union of lndie Finance, North Blc The Assistant Cor Division, Akira Shi Jusbagh, Nampall The Superintende Plaza, 3rd Floor, I Hyderabad-50000 The Chairman, Ct Delhi. RESPONOENTS Petition under A licle 226 of the Constitution of lndia p'aying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ or order s more particularly one in the nalure of &rit of Mandamus declaring the action of the Respondent No.3 in issuing Notice bearing No.V1/16/01/2020 date I 13.02.2020 directing the petitioner to pay an amount of Rs.8,31,785/- towards i rterest liability as being illegal, arbitrary and unconstitutional and consequently set ar ide the same lA NO: 1 OF 2020 Petition under Sr ction 15'1 CPC praying that in the circunrstances stated in the affidavit filed in sup )ort of the petition, the High Court may be pleased to issue interim directions, stayi rg all further proceedings pursuant to the impugned notice No.Vl/16/01/2020 datec 13.O2.2020, pending disposal of the Writ Petiiion Counsel for the Petitior er: SRI VIVEK JAIN Counsel for Responder ts: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERAL WP NO: 4667 OF 2020 Between: M/s. Far N Par lnr ia Private Limited, 'l st Floor, B-2-120lBO19le, Luxor Park. Road No.2, Banjara Hill , Hyderabad-34. Rep. by its Director Mr. Dharma l.??r,r,or.* AND M/s. Raghuram ar I Co.., Rep. by its Proprieto Afzalgunj Road, A zalgunj, Hyderabad-500012 r, K. Prakash, Office at 15-9-38212, ..PETITIONER Rep. by its Secretary, Department of Reve rue Ministry of ck, New Delhi missioner,, Central Tax and Customs, Begr-rm E;azar GST