Cemetrix It Services Private Limited vs The Commissioner Of Commercial Taxes
2025 Latest Caselaw 4426 Tel

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).

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