Back
2025 Supreme(Online)(Tel) 10504
*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 Standing Counsel for CBIC
>Head Note :
? Cases referred
1. MANU/SC/0408/2017
2. (2024) 19 Centax 82 (Allahabad)
3. 2024(9) TMI 1398 Gauhati High Court
4. (2024) 25 Centax 55 (Pat.)
5. (2016) 12 SCC 613
6. (2022) 104 G S.T.R. 51 (Telangana)
7. 2023 SCC OnLine SC 1592
8. (1989) 3 SCC 132 9. (2021) 1 SCC 539
10. (2001) 4 SCC 215 11. AIR 1964 SC 1742 12. 1971 (2) SCC 564 13. (2016) 4 SCC 769 14. (2017) 8 SCC 307 15. (2004) 9 SCC 686
16. 2023 SCC OnLine Jhar 1188
17. (2008) 9 SCC 306 18. (1990) 2 SCC 378
19. (2001) 7 SCC 71
20. AIR 2012 SC 3791 21. 2017 (6) ADR 707
22. (1984) 4 SCC 27
23. (2024) 2 S.C.R. 194
24. 2024 (10) TMI 286 25. (2022) 10 SCC 700
26. O.M.P. (I) (COMM.) No.88/2020, dated 29.05.2020.
27. 1957 SCC OnLine SC 27
28. 2022 SCC OnLine SC 587
29. 2024 (10) TMI 1166
30. (1988) 2 SCC 351
31. W.P.A.No.11578 of 2021, dated 01.10.2021
32. 2015 (11) SCC 669
33. 2023 SCC Online SC 550
34. (2019) 9 SCC 1
35. (2023) 6 SCC 451 36. 2006(4) SCC 517
37. 2020 SCC OnLine Mad 1026
38. (2011) 1 SCC 236 39. (2022) 2 SCC 221 40. AIR 1977 SC 1302
41. AIR 1963 SC 274
42. (1869) LR 4 HL 100
43. (1921) 1 kb 64
44. JT 1999 (2) SC 272 45. (1951) 2 All ER 473
46. 1936 SCC OnLine PC 41
47. (1999) 8 SCC 266 48. (1999) 3 SCC 422 49. (2015) 7 SCC 690
50. (2016) 9 SCC 20
51. (2019) 3 SCC 224
52. (2020) 13 SCC 234
53. (2021) 6 SCC 707 54. (2022) 8 SCC 713
55. (2023) 10 SCC 461
56. (1986) 1 SCC 264 57. (1977) 2 SCC 256 58. (1987) 1 SCC 424 59. (2013) 3 SCC 489 60. (2007) 8 SCC 338 61. (2010) 13 SCC 98 62. (2020) 9 SCC 121 63. AIR 1980 SC 286 64. (2008) 13 SCC 1
65. (2023) 2 SCC 597 66. (1985) 3 SCC 545 IN THE HIGH COURT FOR THE STATE OF TELANGANA HYDERABAD * * * *
WRIT PETITION Nos.1154 OF 2024 & BATCH Between:
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 JUDGMENT PRONOUNCED ON: 02.01.2025 THE HON’BLE SRI JUSTICE SUJOY PAUL AND THE HON’BLE Dr. JUSTICE G. RADHA RANI 1. Whether Reporters of Local newspapers may be allowed to see the Judgments? :
2. Whether the copies of judgment may be Marked to Law Reporters/Journals? :
3. Whether His Lordship wishes to see the fair copy of the Judgment? :
___________________
SUJOY PAUL, J _______________________ Dr. G.RADHA RANI, J THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HON’BLE Dr. JUSTICE G. RADHA RANI WRIT PETITION NOS. 1154, 2123 2851, 3624, 4680, 5238, 5485, 5567, 5617, 5911, 5917, 6692, 6856, 7140, 7208, 7596, 8015, 8022, 8133, 8196, 8273, 8530, 8569, 8768, 9177, 9435, 9490, 9790, 9947, 9979, 10322, 10331, 10565, 10591, 10725, 10733, 10766, 10790, 13212, 13291, 13737, 13746, 13756, 13767, 13777, 13779, 13786, 13795, 13799, 13804, 13818, 13819, 13821, 13822, 13823, 13841, 13842, 13853, 13859, 13917, 13934, 13940, 14100, 14179, 14182, 14268, 14281, 14289, 14437, 14476, 14496, 14729, 14843, 14896, 14947, 15013, 15150, 15201, 15332, 15381, 15439, 15452, 15479, 15483, 15492, 15510, 15569, 15648, 15855, 15863, 16038, 16118, 16281, 16350, 16374, 16656, 16875, 16920, 17012, 17015, 17224, 17294, 17682, 17684, 17766, 17916, 17967, 17990, 18097, 18115, 18117, 18126, 18172, 18176, 18198, 18310, 18425, 18438, 18486, 18613, 18618, 18684, 18894, 19008, 19205, 19594, 19757, 19992, 20150, 20164, 20232, 20233, 20234, 20235, 20355, 20371, 20429, 20671, 20676, 20680, 22410, 22472, 22524, 22535, 22552, 22588, 23087, 23282, 23538, 23962, 25177, 25272, 25742, 26603, 26606, 26621, 26646, 27082, 27228, 27725, 28511, 28653, 28657, 28757, 28808, 29363, 29507, 29516, 29531, 29539, 29544, 29554, 29560, 29806, 29881, 29915, 30025, 30047, 30113, 30133, 30142, 30194, 30471, 30474, 30621, 30638, 30657, 30784, 30815, 30858, 30896, 30945, 31071, 31125, 31178, 31199, 31210, 31229, 31286, 31348, 31363, 31463, 31479, 31498, 31650, 31666, 31704, 31716, 31792, 31807, 31864, 31885, 31967, 31984, 32008, 32080, 32113, 32116, 32118, 32131, 32133, 32180, 32183, 32185, 32243, 32270, 32333, 32393, 32431, 32433, 32453, 32466, 32472, 32484, 32487, 32502, 32509, 32573, 32585, 32606, 32665, 32685, 32690, 32693, 32716, 32722, 32755, 32790, 32821, 32826, 32883, 32888, 32988, 33023, 33026, 33032, 33046, 33048, 33050, 33071, 33075, 33138, 33212, 33219, 33220, 33286, 33355, 33361, 33375, 33385, 33390, 33402, 33448, 33506, 33513, 33552, 33584, 33631, 33651, 33710, 33717, 33732, 33747, 33889, 33896, 33935, 33954, 34002, 34006, 34010, 34031, 34035, 34065, 34069, 34077, 34094, 34117, 34135, 34174, 34177, 34208, 34273, 34468, 34482, 34486, 34533, 34550, 34584, 34625, 34628, 34677, 34706, 34712, 34737, 34887, 34927, 34988, 35008, 35034, 35040, 35073, 35126, 35167, 35191, 35201, 35211 35228, 35246, 35247, 35249, 35296, 35340, 35345, 35396, 35409, 35434, 35590, 35628, 35828, 35835, 35968, 35974, 35976, 35994, 36027, 36065, 36102, 36103, 36112, 36129, 36251, 36288, 36324, 36383, 36602, 36626, 36808, 36811, 36812 and 36912 of 2024
*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 Standing Counsel for CBIC
>Head Note :
? Cases referred
1. MANU/SC/0408/2017
2. (2024) 19 Centax 82 (Allahabad)
3. 2024(9) TMI 1398 Gauhati High Court
4. (2024) 25 Centax 55 (Pat.)
5. (2016) 12 SCC 613
6. (2022) 104 G S.T.R. 51 (Telangana)
7. 2023 SCC OnLine SC 1592
8. (1989) 3 SCC 132 9. (2021) 1 SCC 539
10. (2001) 4 SCC 215 11. AIR 1964 SC 1742 12. 1971 (2) SCC 564 13. (2016) 4 SCC 769 14. (2017) 8 SCC 307 15. (2004) 9 SCC 686
16. 2023 SCC OnLine Jhar 1188
17. (2008) 9 SCC 306 18. (1990) 2 SCC 378
19. (2001) 7 SCC 71
20. AIR 2012 SC 3791 21. 2017 (6) ADR 707
22. (1984) 4 SCC 27
23. (2024) 2 S.C.R. 194
24. 2024 (10) TMI 286 25. (2022) 10 SCC 700
26. O.M.P. (I) (COMM.) No.88/2020, dated 29.05.2020.
27. 1957 SCC OnLine SC 27
28. 2022 SCC OnLine SC 587
29. 2024 (10) TMI 1166
30. (1988) 2 SCC 351
31. W.P.A.No.11578 of 2021, dated 01.10.2021
32. 2015 (11) SCC 669
33. 2023 SCC Online SC 550
34. (2019) 9 SCC 1
35. (2023) 6 SCC 451 36. 2006(4) SCC 517
37. 2020 SCC OnLine Mad 1026
38. (2011) 1 SCC 236 39. (2022) 2 SCC 221 40. AIR 1977 SC 1302
41. AIR 1963 SC 274
42. (1869) LR 4 HL 100
43. (1921) 1 kb 64
44. JT 1999 (2) SC 272 45. (1951) 2 All ER 473
46. 1936 SCC OnLine PC 41
47. (1999) 8 SCC 266 48. (1999) 3 SCC 422 49. (2015) 7 SCC 690
50. (2016) 9 SCC 20
51. (2019) 3 SCC 224
52. (2020) 13 SCC 234
53. (2021) 6 SCC 707 54. (2022) 8 SCC 713
55. (2023) 10 SCC 461
56. (1986) 1 SCC 264 57. (1977) 2 SCC 256 58. (1987) 1 SCC 424 59. (2013) 3 SCC 489 60. (2007) 8 SCC 338 61. (2010) 13 SCC 98 62. (2020) 9 SCC 121 63. AIR 1980 SC 286 64. (2008) 13 SCC 1
65. (2023) 2 SCC 597 66. (1985) 3 SCC 545 IN THE HIGH COURT FOR THE STATE OF TELANGANA HYDERABAD * * * *
WRIT PETITION Nos.1154 OF 2024 & BATCH Between:
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 JUDGMENT PRONOUNCED ON: 02.01.2025 THE HON’BLE SRI JUSTICE SUJOY PAUL AND THE HON’BLE Dr. JUSTICE G. RADHA RANI 1. Whether Reporters of Local newspapers may be allowed to see the Judgments? :
2. Whether the copies of judgment may be Marked to Law Reporters/Journals? :
3. Whether His Lordship wishes to see the fair copy of the Judgment? :
___________________
SUJOY PAUL, J _______________________ Dr. G.RADHA RANI, J THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HON’BLE Dr. JUSTICE G. RADHA RANI WRIT PETITION NOS. 1154, 2123 2851, 3624, 4680, 5238, 5485, 5567, 5617, 5911, 5917, 6692, 6856, 7140, 7208, 7596, 8015, 8022, 8133, 8196, 8273, 8530, 8569, 8768, 9177, 9435, 9490, 9790, 9947, 9979, 10322, 10331, 10565, 10591, 10725, 10733, 10766, 10790, 13212, 13291, 13737, 13746, 13756, 13767, 13777, 13779, 13786, 13795, 13799, 13804, 13818, 13819, 13821, 13822, 13823, 13841, 13842, 13853, 13859, 13917, 13934, 13940, 14100, 14179, 14182, 14268, 14281, 14289, 14437, 14476, 14496, 14729, 14843, 14896, 14947, 15013, 15150, 15201, 15332, 15381, 15439, 15452, 15479, 15483, 15492, 15510, 15569, 15648, 15855, 15863, 16038, 16118, 16281, 16350, 16374, 16656, 16875, 16920, 17012, 17015, 17224, 17294, 17682, 17684, 17766, 17916, 17967, 17990, 18097, 18115, 18117, 18126, 18172, 18176, 18198, 18310, 18425, 18438, 18486, 18613, 18618, 18684, 18894, 19008, 19205, 19594, 19757, 19992, 20150, 20164, 20232, 20233, 20234, 20235, 20355, 20371, 20429, 20671, 20676, 20680, 22410, 22472, 22524, 22535, 22552, 22588, 23087, 23282, 23538, 23962, 25177, 25272, 25742, 26603, 26606, 26621, 26646, 27082, 27228, 27725, 28511, 28653, 28657, 28757, 28808, 29363, 29507, 29516, 29531, 29539, 29544, 29554, 29560, 29806, 29881, 29915, 30025, 30047, 30113, 30133, 30142, 30194, 30471, 30474, 30621, 30638, 30657, 30784, 30815, 30858, 30896, 30945, 31071, 31125, 31178, 31199, 31210, 31229, 31286, 31348, 31363, 31463, 31479, 31498, 31650, 31666, 31704, 31716, 31792, 31807, 31864, 31885, 31967, 31984, 32008, 32080, 32113, 32116, 32118, 32131, 32133, 32180, 32183, 32185, 32243, 32270, 32333, 32393, 32431, 32433, 32453, 32466, 32472, 32484, 32487, 32502, 32509, 32573, 32585, 32606, 32665, 32685, 32690, 32693, 32716, 32722, 32755, 32790, 32821, 32826, 32883, 32888, 32988, 33023, 33026, 33032, 33046, 33048, 33050, 33071, 33075, 33138, 33212, 33219, 33220, 33286, 33355, 33361, 33375, 33385, 33390, 33402, 33448, 33506, 33513, 33552, 33584, 33631, 33651, 33710, 33717, 33732, 33747, 33889, 33896, 33935, 33954, 34002, 34006, 34010, 34031, 34035, 34065, 34069, 34077, 34094, 34117, 34135, 34174, 34177, 34208, 34273, 34468, 34482, 34486, 34533, 34550, 34584, 34625, 34628, 34677, 34706, 34712, 34737, 34887, 34927, 34988, 35008, 35034, 35040, 35073, 35126, 35167, 35191, 35201, 35211 35228, 35246, 35247, 35249, 35296, 35340, 35345, 35396, 35409, 35434, 35590, 35628, 35828, 35835, 35968, 35974, 35976, 35994, 36027, 36065, 36102, 36103, 36112, 36129, 36251, 36288, 36324, 36383, 36602, 36626, 36808, 36811, 36812 and 36912 of 2024
*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 Standing Counsel for CBIC
>Head Note :
? Cases referred
1. MANU/SC/0408/2017
2. (2024) 19 Centax 82 (Allahabad)
3. 2024(9) TMI 1398 Gauhati High Court
4. (2024) 25 Centax 55 (Pat.)
5. (2016) 12 SCC 613
6. (2022) 104 G S.T.R. 51 (Telangana)
7. 2023 SCC OnLine SC 1592
8. (1989) 3 SCC 132 9. (2021) 1 SCC 539
10. (2001) 4 SCC 215 11. AIR 1964 SC 1742 12. 1971 (2) SCC 564 13. (2016) 4 SCC 769 14. (2017) 8 SCC 307 15. (2004) 9 SCC 686
16. 2023 SCC OnLine Jhar 1188
17. (2008) 9 SCC 306 18. (1990) 2 SCC 378
19. (2001) 7 SCC 71
20. AIR 2012 SC 3791 21. 2017 (6) ADR 707
22. (1984) 4 SCC 27
23. (2024) 2 S.C.R. 194
24. 2024 (10) TMI 286 25. (2022) 10 SCC 700
26. O.M.P. (I) (COMM.) No.88/2020, dated 29.05.2020.
27. 1957 SCC OnLine SC 27
28. 2022 SCC OnLine SC 587
29. 2024 (10) TMI 1166
30. (1988) 2 SCC 351
31. W.P.A.No.11578 of 2021, dated 01.10.2021
32. 2015 (11) SCC 669
33. 2023 SCC Online SC 550
34. (2019) 9 SCC 1
35. (2023) 6 SCC 451 36. 2006(4) SCC 517
37. 2020 SCC OnLine Mad 1026
38. (2011) 1 SCC 236 39. (2022) 2 SCC 221 40. AIR 1977 SC 1302
41. AIR 1963 SC 274
42. (1869) LR 4 HL 100
43. (1921) 1 kb 64
44. JT 1999 (2) SC 272 45. (1951) 2 All ER 473
46. 1936 SCC OnLine PC 41
47. (1999) 8 SCC 266 48. (1999) 3 SCC 422 49. (2015) 7 SCC 690
50. (2016) 9 SCC 20
51. (2019) 3 SCC 224
52. (2020) 13 SCC 234
53. (2021) 6 SCC 707 54. (2022) 8 SCC 713
55. (2023) 10 SCC 461
56. (1986) 1 SCC 264 57. (1977) 2 SCC 256 58. (1987) 1 SCC 424 59. (2013) 3 SCC 489 60. (2007) 8 SCC 338 61. (2010) 13 SCC 98 62. (2020) 9 SCC 121 63. AIR 1980 SC 286 64. (2008) 13 SCC 1
65. (2023) 2 SCC 597 66. (1985) 3 SCC 545 IN THE HIGH COURT FOR THE STATE OF TELANGANA HYDERABAD * * * *
WRIT PETITION Nos.1154 OF 2024 & BATCH Between:
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 JUDGMENT PRONOUNCED ON: 02.01.2025 THE HON’BLE SRI JUSTICE SUJOY PAUL AND THE HON’BLE Dr. JUSTICE G. RADHA RANI 1. Whether Reporters of Local newspapers may be allowed to see the Judgments? :
2. Whether the copies of judgment may be Marked to Law Reporters/Journals? :
3. Whether His Lordship wishes to see the fair copy of the Judgment? :
___________________
SUJOY PAUL, J _______________________ Dr. G.RADHA RANI, J THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HON’BLE Dr. JUSTICE G. RADHA RANI WRIT PETITION NOS. 1154, 2123 2851, 3624, 4680, 5238, 5485, 5567, 5617, 5911, 5917, 6692, 6856, 7140, 7208, 7596, 8015, 8022, 8133, 8196, 8273, 8530, 8569, 8768, 9177, 9435, 9490, 9790, 9947, 9979, 10322, 10331, 10565, 10591, 10725, 10733, 10766, 10790, 13212, 13291, 13737, 13746, 13756, 13767, 13777, 13779, 13786, 13795, 13799, 13804, 13818, 13819, 13821, 13822, 13823, 13841, 13842, 13853,
