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VEMULAPALLI BROTHERS vs. ASSISTANT COMMISSIONER CENTRAL TAXES
(Telangana High Court)

Hon'ble Judges:

UJJAL BHUYAN
C.V. BHASKAR
Pet. Counsel
Ravikiran Singh
Res. Counsel
Swaroop Oorillasr

Petitioner / Applicant

VEMULAPALLI BROTHERS
Respondent ASSISTANT COMMISSIONER CENTRAL TAXES
Court Telangana High Court
State

Telangana

Date Sep 15, 2022
Order No.

Writ Petition No.11307 of 2019

Citation

2022(9) TAXREPLY 6397
Original Order
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ORDER

Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner; Mr. Swaroop Oorilla, learned counsel for respondents No.1 to 6 and 8; and Mr. B.Mukherjee, learned counsel for respondent No.7. 2. By filing this writ petition under Article 226 of the Constitution of India, petitioner has prayed for the following reliefs: “(a) declaring Rule 117(1) and the proviso thereto of both the CGST Rules, 2017 and Telangana GST Rules, 2017 to the extent they prescribe a time limit of ninety days for filing Form GST TRAN-1 as illegal and ultra vires Section 140, 164 & 174(2)(c) of the Central Goods and Service Tax Act, 2017 and Section 140, 164 and 174(2)(c) of the Telangana Goods and Service Tax Act, 2017, respectively and as also being arbitrary and unreasonable and violative of the provisions of Article 14, 19(1)(g) and 265 of the Constitution of India; (b) declaring Order No.3/2017-GST dated 21.9.2017, Order No.7/2017-GST dated 28.10.2017 and Order No.9/2017....

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