2024(09)LCX0557

Telangana High Court

Abbott India Ltd.

Versus

Union of India

WRIT PETITION NO: 11472 OF 2024 decided on 26-09-2024

IN THE HIGH COURT FOR THE STATE

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

THURSDAY THE TWENTY SIXTH DAY OF SEPTEMBER
TWO THOUSAND AND TWENTY FOUR

:PRESENT:
THE HONOURABLE SRI JUSTICE SUJOY PAUL
AND
THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO

WRIT PETITION NO: 11472 OF 2024

Between:

M/s. Abbott India Limited, Branch office at D. No. 5-A/7,lst Floor, Road No.1, IDA,
Nacaharam, Hyderabad 500076 and
Registered office at Gundlapochampally, Sy 686, Sy 686, R.R. Dist, Hyderabad. ,Medchal
Malkajgiri. Telangana. 501 401
Represented by Mr.Jigar Shah, S/o. Chandresh Shah, office at Floor 15. Godrej BKC. Plot
No. C- 68. BKC. Near MCA Club, Bandra (E), Mumbai- 400051, India

                                                                                                            Petitioner

AND

l. Union of India, Through Secretary Ministry of Finance (Department of Revenue) No.
137. North Block New Delhi 110 001

2. Goods and Services Tax Council, Through Secretary 5th Floor. Tower II. Jeevan
Bharti Building Janpath Road, Connaught Place New Delhi 1l0 001

3. Central Board of Indirect Taxes and Customs, North Block, New Delhi - 110 001

4. The State of Telangana, Represented by its Principal / Chief Secretary. Revenue
(Commercial Taxes) Department, 3rd Floor, Telangana Secretariat. Hyderabad,
Telangana 500022

5. Commissioner of Central Goods and Services Tax, III Floor. Medchal GST Bhavan.
11-4-649/B, Lakdikapul, Hyderabad 500 004

6. Commissioner of Commercial Taxes Department, C.T Complex. Nampally,
Hyderabad-500 001

7. Assistant Commissioner of Central Goods and Services Tax, Plot no 16 and 21.
Aditya Towers. Sri Sai Enclave, Old Bowenpally. Secunderabad 500011

8. Assistant Commissioner of Central Tax, Circle II Audit II. Commissionerate. D.No.
1-98/B/20,21. Sanvi Yamuna Pride. Krithika Layout, Hi-Tech City, Madhapur.
Hyderabad-500081

Respondents

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to (A) issue a writ order or direction more particularly in the nature of Writ of Mandamus declaring the Impugned Circular (enclosed as Annexure P1) is discriminatory, unconstitutional and violative of Article 14 of the Constitution of India and/or of the CGST Act insofar as they create arbitrary classification amongst same persons without any intelligible differentia and hence deserves to be quashed and / or (B) In the alternate, issue a writ order or direction more particularly in the nature of a writ of mandamus declaring that as per paragraph 3 Part (B) Case 2 of the Impugned Circular (enclosed as Annexure Pl) no tax can be imposed / no reversal of input tax  credit is required as the same leads to double taxation being unconstitutional and without authority of law in violative of Article 265 of the Constitution of India and / or (C) issue a writ order or direction more particularly in the nature of a writ of mandamus declaring that the impugned Circular (enclosed as Annexure Pl) is de hors the provisions of Section 17(5) (h) in so far as they seek to impose taxes / mandate reversal of input tax credit on the sold goods being unconstitutional and without authority of the law viz. the Central Goods and Services Tax Act, 2017 and /or (D) Consequently issue a writ order or direction more particularly in the nature of a writ of mandamus declaring the Impugned OIO Dt 21/12/2023 (enclosed as Annexure P2) passed by the Respondent No.7 emanating therefiom. for being ex-facie illegal and wholly without jurisdiction to the extent of paragraph 31 and 32(ae), (af) and (ag) and consequently set aside the same;

IA NO: I OF 2024

    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 during the pendency of this petition, stay the Impugned OIO dt 21/12/2023 to the extent averred supra and all proceedings emanating therefrom and grant any ad-interim relief in terms of supra and issue directions, Pending disposal of WP 11472 of 2024, on the file of the High Court.

The petition/Appeal corning on for hearing, upon perusing the Petition and the affidavit filed in support thereof and upon hearing the arguments of SRI. S. RAVI. represents M/s. R.S. ASSOCIATES Advocate for the Petitioner. GADI PRAVEEN KUMAR Dy. SOLICITOR GEN. OF INDIA Advocate for the Respondent No.1. Sri DOMINIC FERNANDES for respondent Nos.2,3 7,5,6,7,8, the Court made the following.

ORDER:

    Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for the respondent(s)-CBIC, undertakes to file counter on behalf of newly added respondent(s) within four weeks.

    List on 07.11.2024.

    So far as interim prayer is concerned, Sri S. Ravi, learned Senior Counsel for the petitioner(s), submits that impugned order dated 21.12.2023, although, is subject matter of challenge before the learned Appellate Authority, the petitioner(s) has challenged the validly of the departmental Circular dated 26.10.2018, validity of which cannot be decided by the learned Appellate Authority. Thus, in the fitness of things, till next date of hearing, the Appellate Authority may be restrained to pass final order in appeal.

    The prayer is reasonable.

    Accordingly, till next date of hearing, learned Appellate Authority shall not pass final order in the appeal.

//TRUE COPY //

To,

l. Secretary Ministry of Finance (Department of Revenue) No. I37- North Block New
Union of lndia. Delhi 1l0 001

2. Goods and Services Tax Council, Through Secretary 5th Floor. Tower II. Jeevan
Bharti Building Janpath Road, Connaught Place New Delhi 1 l0 001

3. Central Board of Indirect Taxes and Customs, North Block. New, Delhi - I l0 001

4. The Principal / Chief Secretary, Revenue (Cornmercial Taxes) Department, 3rd Floor.
Telangana Secretariat, Hyderabad, Telangana 500022

5. Commissioner of Central Goods and Services Tax, III Floor, Medchal GST Bhavan.
1l-4-64918, Lakdikapul, Hyderabad 500 004

6. Commissioner of Commercial Taxes Department, C.T Complex, Nampally.
Hyderabad-500 001

7. Assistant Commissioner of Central Goods and Services Tax, Plot no 16 and 21.
Aditya Towers. Sri Sai Enclave, Old Bowenpally, Secunderabad 500011

8. Assistant Commissioner of Central Tax, Circle il. Audit II. Commissionerate. D.No.
l-98/B/20,21, Sanvi Yamuna Pride, Krithika Layout. Hi-Tech City, Madhapur.
Hyderabad-50008 I
(l to 8 by RPAD)

9. One CC to M/s. R.S. ASSOCIATES Advocate [OPUC]

10. one cc to SRI. GADI PRAVEEN KUMAR Dy. SOLICITOR GEN. OF
INDIA Advocate [OPUC]

11. One CC to SRI. DOMINIC FERNANDES Advocate [OPLJC]

12. One spare copy