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I [ 3057 ]

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TUESDAY, THE TWENTIETH DAY OF AUGUST TWO THOUSAND AND NINETEEN RI'

:PRESENT: (o €

THE HONOURABLE SRI JUSTICE SANJAY KUMAR AND r THE HONOURABLE SRI JUSTICE P.KESHAVA RAO (9 t1 lA Nos. 1&2OF 2019 IN WP NO: 17357 OF 2019 Between:

SVS Projects Pvt. Ltd., Having its registered office at, D. No. 31-58-25/33, Flat No. B'1, Sai Saphire Apartments, Kumarnnapalem, Vishakapatnam, 500 046 Having its corporate office at Plot No. 51, 1sI floor, Vittal Rao Nagar, Madhapur, Hyderabad, 500081, Telangana Represented by its Director, Burri Jhansi Lakshmi, Wo. Mr.

Appa Rao, aged 58 years ...Petitioner in both l.As.

(Petitioner in WP 17357 OF 2019 on the file of High Court)

AND The Commissioner of Central Tax, O/o the Commissioner of Central tax, Ranga

1 Reddy GST Commissionerate, Kondapur GST Range, Tilak Road, Ramkote, Hyderabad

2 The Assistant Commissioner of Central Tax, O/o the Assistant Commissioner of GST, Kondapur range, 4th floor H.No. '10-3-301-303, Serene Heights, Humayun Nagar, Masab Tank, Hyderabad 500028

3. The Superintendent, O/o the Superintendent of Central Tax, Kondapur range, 4th floor H.No. 10-3-301-303, Serene Heights, Humayun Nagar, Masab Tank, Hyderabad 500028

4. lClCl Bank Limited, CIBD Branch, lClCl Bank Towers, CIBD, Level 1, Wast Wing, '1-11-256, Street No.01, Begumpet, Hyderabad- 500 016 ...Respondents in both LAs.

(Respondents in-do-)

Counsel for the Petitioner in both l.As.: Sri K VIVEK REDDY Counsel for the Respondent Nos.1 to 3 in both l.As.: Sri B NARASIMHA SARMA l.A.No.1 of 2019:

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to Direct the Respondent 4 to not to give effect to the Notice vide lV/16/2019 dated 05.8.2019 issued by the respondent No. 2 and 3 during the pendency of the Writ Petition, Pending disposal of WP No. 17357 of 2019, on the file of the High Court.

l.A.No.2 of 2019:

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of impugned Order dated 23-07-2019 vide C.No.lV/16/1112019-Misc. issued by the Respodnent No.3 during the pendency of the Writ Petition, Pending disposal of WP No. 17357 of 2019, on the file of the High Court.

The court while directing issue of notice to the Respondents herein to show cause as to why this application should not be complied with, made the following.(The receipt of this order will be deemed to be the receipt of notice in the case).

--=<.

ORDER:

As to whether an assessee in default of payment of interest relatable to Section 50 of the Central Goods and Services Tax Act,2017, would be entifled to a notice under Section 73(1) thereof, requires examination.

There shall accordingly be an interim direction and interim suspension as prayed for.

Post on 15.10.2019.

Sd/- M. MANJULA ASSISTANT REGISTRAR //TRUE COPY//

SECTION-OFFICER To, 1. The Commissioner of Central Tax, O/o the Commissioner of Central tax, Ranga Reddy GST Commissionerate, Kondapur GST Range, Tilak Road, Ramkote, Hyderabad

2. The Assistant Commissioner of Central Tax. O/o the Assistant Commissioner of GST, Kondapur range,4th floor H.No. 1O-3-3Q1-303, Serene Heights, Humayun Nagar, Masab Tank, Hyderabad 500028

3. The Superintendent, Oio the Superintendent of Central Tax, Kondapur range, 4th floor H.No. 10-3-301-303, Serene Heights, Humayun Nagar, Masab Tank, Hyderabad 500028

4. lClCl Bank Limited, CIBD Branch, lClCl Bank Towers, CIBD, Level 1, Wast Wing, 1-1 1-256, Street No.01, Begumpet, Hyderabad- 500 016(1 to 4 By RPAD)

5. One CC to SRI K VIVEK REDDY, Advocate [OPUC]

6.

Two spare copies {

HIGH COLTRT SK,J & PKR,J DATED:20/08/201 9 ORDER |.A.NOS. 1&20F2019 IN WP.No.17357 of 2019 EOF -.-.-...--'

INTERIM DIRECTION

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