*THE HON’BLE SRI JUSTICE SUJOY PAUL AND *THE HON’BLE Dr. JUSTICE G. RADHA RANI +WRIT PETITION Nos.1154 OF 2024 & BATCH % 02-01-2025 # M/s.Brunda Infra Pvt. Limited and Others.

…Petitioners vs.

$ The Additional Commissioner of Central Tax, O/o. The Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhavan, Basheerbagh, Hyderabad and Others … Respondents !Counsel for the Petitioners: Sri S.Ravi, learned Senior Counsel, assisted by Sri P.Venkata Prasad Sri V.Bhaskar Reddy, learned Senior Counsel, assisted by Sri V.Siddarth Reddy Sri V.Sridharan, learned Senior Counsel, assisted by Sri Narendra Dave Sri Singam Srinivasa Rao Sri A.V.A. Siva Karthikeya Sri Nishant Mishra, learned counsel assisted by Sri Omer Farooq Sri SRR Viswanath, learned counsel assisted by Ms. S.N. Sreedevi Sri P. Govind Reddy Sri M. Ramachandra Murthy Sri Karthik Ramana Puttamreddy Dr. Avinash Poddar ^Counsel for Respondents: Sri B.Narasimha Sharma, learned Additional Solicitor General of India, assisted by Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, assisted by Ms.Pravalika Goud Sri R.Sushanth Reddy, learned