M/S. Emco Limited, vs Assistant Commissioner St,
2024 Latest Caselaw 2496 Tel

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

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

(2024) 17 Centax 344 (Telangana)

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