Telangana High Court
M/S. Emco Limited vs Assistant Commissioner St on 3 July, 2024
THE HONOURABLE SRI JUSTICE SUJOY PAUL
AND
THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO
WRIT PETITION Nos.16360, 16389 and 16395 of 2024
COMMON ORDER:
(per Hon'ble Justice Sujoy Paul) Regard being had to the similitude to the legal questions involved, at the joint request of the parties these matters are heard finally together and decided by this common order.
2. Sri Karan Talwar, learned counsel for the petitioners. Sri P. Sri Harsha, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, respondents.
3. The subject matter of challenge in W.P.Nos.16360 and 16389 of 2024 are show cause notices dated 29.05.2024 and 31.05.2024 respectively issued by the respondents under Section 73 of the Central Goods and Services Tax Act, 2017 (Act). Whereas, in W.P.No.16395 of 2024, the subject matter of challenge is assessment order dated 14.04.2024 issued by the respondents under Section 73 of the Act.
4. During the course of hearing, learned counsel for the petitioners submitted that the petitioners and respondents in 2 the present matters fought a battle in previous round before this Court in EMCO LTD. vs. Assistant Commissioner 1, wherein it was clearly held by this Court that in view of the judgments of Supreme Court and Gujarat High Court, the order under Section 73 of the Act issued by the respondents is without jurisdiction and deserves to be set aside.
5. Learned counsel for the petitioners also submits that in view of the principles of law laid down, the show cause notices issued under Section 73 of the Act are equally without jurisdiction and are bad in law. The only difference between these Writ Petitions and earlier decided Writ Petition (cited supra) is difference of period.
6. Faced with this, the learned counsel appearing for the respondents fairly submits that the questions involved in the instant cases are squarely covered by the earlier case of the petitioner (cited supra).
7. In view of the consensus arrived at, the impugned show cause notices dated 29.05.2024 and 31.05.2024 as well as the assessment order dated 14.04.2024 cannot sustain 1 (2024) 17 Centax 344 (Telangana) 3 judicial scrutiny. The said notices and assessment order are bad in law and accordingly, set aside.
8. With the above, these Writ Petitions are disposed of. There shall be no order as to costs. Miscellaneous applications, if any, pending shall stand closed.
___________________ JUSTICE SUJOY PAUL _______________________________________ JUSTICE NAMAVARAPU RAJESHWAR RAO Date: 03.07.2024 GVR