2025(10)LCX0006

Telangana High Court

Sri Venkatesh Fibre Corporation

Versus

The State of Telangana

WRIT PETITION No. 30173 of 2025 decided on 07-10-2025

THE HON

THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH
AND
THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN

WRIT PETITION No.30173 of 2025

ORDER:

Learned counsel Sri P.Bharath Nandan appears for the petitioner.

Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondent Nos.1 to 3.

2. Heard the learned counsel for the parties. 3. The adjudication proceedings and, in particular, the order-in-original dated 01.05.2024 passed under Section 73 of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as, “the Act”), along with the summary of the order of the same date in Form GST DRC07 are assailed on the ground that the order-in-original is barred by limitation.

4. For the financial years 2018-2019 and 2019-2020, the Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, Government of India, vide Circular No.56/2023-Central Tax, dated 28.12.2023, extended the time limit specified under subsection (10) of Section 73 of the Central Goods and Services Tax Act, 2017, for issuance of order under subsection (9) of Section 73 of the said Act up to 30.04.2024 and 31.08.2024 respectively.

5. The show cause notice, though was issued on 31.01.2024, but the order-in-original and the summary of the order in DRC-07 were passed on 01.05.2024 beyond the period permissible under Section 73(10) of the Act. The petitioner has relied upon two decisions in M/s. K.Madhukar Company v. The Assistant Commissioner (ST) and M/s. Lakshmi Bhanu Steel Traders v. Assistant Commissioner (ST), Madhapur-2 Circle, Hyderabad on the same issue. He submits that, in fact, the date of the order-in-original was also 01.05.2024 in those cases. Therefore, the petitioner has sought quashing of the order-in-original on grounds of limitation.

6. The petitioner’s appeal, however, was dismissed as being beyond the period prescribed under Section 107(1) and (4) of the Act. Learned counsel for the petitioner submits that since the order-in-original suffers from errors of jurisdiction on grounds of limitation, the writ petition is maintainable.

7. Learned Special Government Pleader for State Tax fairly submits that in consonance with the Circular No.56/2023-Central Tax, dated 28.12.2023, issued by the CBIC, the Government of Telangana has also issued the corresponding notification in G.O.Ms.No.170, dated 30.12.2023. The last date for passing an order in respect of the assessment proceedings for the financial year 2018- 2019 was 30.04.2024. The order-in-original is, therefore, barred by limitation.

8. Having regard to the aforesaid facts and circumstances, the impugned order-in-original dated 01.05.2024 and the summary of the order in Form GST DRC-07 dated 01.05.2024 are set aside on the ground of limitation. The bank attachment made consequent thereto vide Annexure P-3, dated 12.12.2024, is also quashed.

9. The writ petition is accordingly allowed. There shall be no order as to costs.

Miscellaneous applications pending, if any, shall stand closed.

__________________________
APARESH KUMAR SINGH, CJ

_________________
G.M.MOHIUDDIN, J

07.10.2025