M/S. Gandhiji Udyog Industry vs. The State Of Telangana
Held
The High Court permitted the petitioner to withdraw the writ petition to pursue an appeal already preferred, granting liberty to assail the order passed in the appeal in appropriate proceedings if aggrieved.
Facts
The petitioner sought a writ of mandamus challenging the inaction of Respondent 2 regarding attachment orders and orders passed by Respondent 3 under Section 73 of the GST Act, also seeking condonation of delay and setting aside of these orders.
Key Issues
The key legal issue was the challenge to the inaction of an appellate authority concerning orders passed under Section 73 of the GST Act, but the petition was withdrawn before adjudication on merits.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER: Heard Mr. D.V. Ramana Sarma, learned counsel representing Mr. Sreenivasa Rao Ravulapati, learned counsel for the petitioner.
The Writ Petition has been preferred with the following prayer: “… to issue a writ or order or direction more particularly in the nature writ of mandamus declare the inaction of the Respondent 2 in not initiating the action against the orders passed by the 3rd Respondent herein as such it is just and necessary to direct this Hon’ble Court to the 2nd Respondent herein to condone the delay of 725 days consequently to set aside the undated Attachment to DRC orders bearing DIN No.GST/36AVYPPO270A2ZH/20/1, GSTIN No. 36AVYPPO270A2Z
The judgment continues below.
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Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.