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2025 Supreme(Online)(Tel) 52643
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
THE HONOURABLE SMT JUSTICE RENUKA YARA,THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL
M/s. K Madhukar Company – Appellant
Versus
The Assistant Commissioner ST – Respondent
WP 10895/2025
WRIT PETITION No.10895 of 2025 ORDER: (Per the Hon’ble the Acting Chief Justice Sujoy Paul)
Sri V.Veeresham, learned counsel for the petitioner and Sri T. Chaitanya Kiran, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents.
2. With the consent, finally heard.
3. Learned counsel for the parties fairly submitted that the show cause notice was issued on 02.06.2022, whereas the final order was passed on 01.05.2024. Thus, it is passed beyond the period of limitation as per Section 73(2) and (10) of the Central Goods and Services Tax Act, 2017 and therefore, the final order may be set aside.
4. In view of the aforesaid, the final order dated 01.05.2024 is set aside and the writ petition is allowed. No order as to costs.
Miscellaneous petitions pending, if any, shall stand closed.
SUJOY PAUL, ACJ RENUKA YARA, J WRIT PETITION No.10895 of 2025 (Per the Hon’ble the Acting Chief Justice Sujoy Paul)
