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BHAVANI OXIDES AND OTHERS vs. THE STATE OF TELANGANA AND OTHERS
(Telangana High Court)

Hon'ble Judges:

SUJOY PAUL
NAMAVARAPU RAJESHWAR RAO

Pet. Counsel

M. Uma Shankar

M. Naga Deepak

Res. Counsel

Swaroop Oorilla

Petitioner / Applicant	BHAVANI OXIDES AND OTHERS
Respondent	THE STATE OF TELANGANA AND OTHERS
Court	Telangana High Court
State	Telangana
Date	Jun 26, 2024
Order No.	WRIT PETITION Nos. 10390, 10425, 10459 and 12733 of 2024
Citation	2024(6) TAXREPLY 11172
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ORDER
COMMON ORDER: (PER HON’BLE JUSTICE SUJOY PAUL) Regard being had to the similitude of the questions involved on the joint request of the parties, the matters were analogously heard and decided by this common order. Facts:- 2. The facts are taken from W.P. No. 10390 of 2024. The petitioner is a proprietorship firm engaged in the manufacture and supply of zinc oxide and duly registered with Goods and Service Tax (GST) authorities of Telangana State. The petitioner claims itself as bona fide purchaser of inputs from various suppliers and has been receiving proper tax invoices, e-way bills and maintained weighment slips under the provisions of Central Goods and Service Tax (CGST) Act, 2017 (Act) and Telangana State Goods and Service Tax (SGST) Act, 2017. 3. It is submitted that on 14.03.2024, the State Tax Officer in purported exercise of power under Rule 86A i.e., Conditions of use of amount available in electronic credit ledger of the CGST Rules, 2017 (Rules),....