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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. Joint Venture of Tata Projects Ltd and Raghava Constructions – Appellant
Versus
The Assistant Commissioner of State tax – Respondent
WRIT PETITION No.15680 of 2025 ORDER (Per the Hon’ble the Acting Chief Justice Sujoy Paul)
Sri P. Venkata Prasad, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents.
2. With the consent, finally heard.
3. The singular point raised by learned counsel for the petitioner is that the show cause notice (Annexure-P4) was issued on 30.11.2024, whereas the final order was passed on 27.02.2025. Since the show cause notice has not been issued within the stipulated time as per Section 73(2) and (10) of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’) and as held by this Court in W.P.No.9924 of 2025, dated 03.04.2025, the impugned order dated 27.02.2025 may be set aside.
4. To bolster the aforesaid submission, heavy reliance is placed on Annexure-P5, which contains the date of RFN generation as 30.11.2024. Thus there is no doubt that the show cause notice has not been issued within the permissible time as per Section 73(2) and (10) of the Act.
5. Accordingly, in view of the order passed by this Court on 03.04.2025 in W.P.No.9924 of 2025, the impugned order dated 27.02.2025 is set aside and the Writ Pe
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