Smt. Devabhaktuni Vijaya Lakshmi vs. Assessing Officer

[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 11370 OF 2026 Between: Smt. Devabhaktuni Viiaya Lakshmi, W/o Manam Brahmaiah, Aged about 43 years, Occ. lT Professional, R/o Flat No 502, Green leaves Apartments, Vasantha valley, Kondapur, Telangana. ...PETITIONER AND 1. Assessing Officer, CGST Division, Ajmer. 2. Commissioner, CGST, Ajmer Commissionerate. Central goods and services tax division-J, Ajmeer, kendriya rajaswa bhavan, opp to sessions court, jaipur road, Ajmeer-305001 3. Station House Officer (SHO), Cyber Crime Police Station, Cyberabad. 4. The State of Telangana, Rep by its Principal Secretary Revenue CT Department Hyderabad 5. Union of lndia, Rep by its Secretary, Dept of Revenue, Ministry of Finance, GOt. ...RESPONDENTS Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction, particularly a Writ of Certiorari-cum- Mandamus, calling for the entire records pertaining lo the Order-in-Original dated 1A.09.2024 passed by Respondents 1 and 2 and quash the same as being illegal, arbitrary, without jurisdiction and violative of the principles of natural iustice and Articles 14 and 21 of the Constitution of lndia. lt is further prayed that this Honble i J*-.i.i,: Court may declare that fastening tax liability upon the Petitioner, without any material establishing her involvement, participation, control or benefit in the alleged transactions, is unconstitutional and unsustainable in law. lt is further prayed that this Hon'ble Court may direct coordination between Respondents 1 to 3 the Telangana Cyber Crime Police and CGST authorities to identify and prosecute the actual perpetrators and restrain Respondents 1 and 2 from initiating or continuing any coercive recovery, attachment, prosecution or penal action against the Petitioner pending completion of investigatron. l.A. NO: 3 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to stay of all proceedings, as Respondent Nos. 1 to 2 not to initiate or proceed with any coercive, recovery, attachment or enforcement proceedings against the Petitioner, along with such other order or orders as this Honble Court may deem fit and proper in the interests of justice, thereby causing grave prejudice and hardship to the petitioner. l.A. NO: 2OF 2026 Petition under Section 1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to direct Respondent No.3 to conduct a fair, impartial and time-bound investigation in FIR No.738512024 dated 16.10.2024, including tracing of GST portal access logs, lp addresses, telecom KYC details and banking trail, and to submit status reports before this Hon'ble Court. Counsel for the Petitioner : SRI K.B.NARSIMHULU REPRESENTING SRI GOLAMARU VENKATA REDDY Counsel forthe Respondents No.1&2: Sri D.Raghavendra Rao, . (sR.sc FoR cBtc) Counsel for the Respondent No.3 : SRI MAHESH RAJE, GP FOR HOME Counsel for the Respondent No.4 : GP FOR COMMERCIAL TAX counser for the Respondent No'5 '3xl:ii"?.|it:flxt?i"0,,