Telangana High Court
Cemetrix It Services Private Limited vs The Commissioner Of Commercial Taxes on 2 April, 2025
THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL
AND
THE HON'BLE SMT. JUSTICE RENUKA YARA
WRIT PETITION Nos.9668 & 9671 of 2025
COMMON ORDER (Per the Hon'ble the Acting Chief Justice Sujoy Paul):
Sri M. Naga Deepak, learned counsel for the petitioners and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent Nos.1 to 3.
2. Regard being had to the similitude of the questions involved, on the joint request of learned counsel for the parties, the matters were analogously heard and decided by this common order.
3. The singular attack in these writ petitions is to the orders both dated 11.03.2024 issued under Section 83 of the Central Goods and Services Tax Act, 2017 (for short, 'the Act').
4. During the course of hearing, learned counsel for the parties fairly submitted that the point involved in these cases is covered by a Division Bench judgment of this Court in W.P.No.14809 of 2024 (Annexure-P7). 2
5. Apparently, the impugned orders were passed on 11.03.2024 and in view of Sub-section (2) of Section 83 of the Act, the orders of attachment cease to have effect on expiry of a period of one year. Since one year period is over, in view of language employed in Sub-section (2) of Section 83 of the Act, as interpreted by a Division Bench of this Court in W.P.No.14809 of 2024, both the impugned orders dated 11.03.2024 are set aside.
6. Accordingly, these Writ Petitions are disposed of without expressing any opinion on merits of the cases. No costs.
Interlocutory applications, if any pending, shall also stand closed.
___________________ SUJOY PAUL, ACJ ____________________ RENUKA YARA, J Date: 02.04.2025 Myk/Tsr