Neelam Dalia vs. Union Of INDIA
Held
The Court noted that the learned counsel for the petitioner prayed for the withdrawal of the writ petition. Consequently, the Court dismissed the writ petition as withdrawn. The interim relief that was previously granted to the petitioner was vacated. The Court clarified that if any subsequent cause of action arises, the petitioner is at liberty to avail the legal recourse available to her. No order as to costs was made. The Court also noted that any pending miscellaneous petitions would stand closed.
Facts
The petitioner, Neelam Dalia, filed a writ petition before the Telangana High Court challenging a show cause notice dated 30/11/2021 issued by the Joint Director, Directorate of Revenue Intelligence (DRI), Hyderabad (Respondent No. 2). The petitioner also sought the release of goods seized vide a panchnama dated 02/10/2020. The petitioner sought interim relief by way of a stay on the show cause notice and proceedings initiated by the respondents. The respondents, including the Union of India and the Principal Commissioner of Customs, filed a miscellaneous petition to vacate the interim order. During the pendency of these proceedings, the petitioner's counsel prayed for the withdrawal of the writ petition.
Key Issues
1. Whether the show cause notice dated 30/11/2021 issued by the Joint Director, DRI, Hyderabad, is illegal, without authority of law, and without jurisdiction, thereby warranting quashing under Article 226 of the Constitution of India? 2. Whether the seizure of goods made vide panchnama dated 02/10/2020 is liable to be released? The petitioner argued that the show cause notice was illegal, without authority, and without jurisdiction. The petitioner also sought the release of seized goods. The respondents sought to vacate the interim order granted to the petitioner. The judgment does not explicitly record detailed arguments from the respondents beyond their prayer to vacate the interim order.
AI-generated summary — verify with the full judgment below
[ 348e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SIXTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 31218 OF 2021 Between: Neelam Dalia, W/o Sh. Suresh Kumar Dalia Aged about 48 years, 11-29-27011, Road No. 3, Marri Venktaiah Colony, New Filter Bed, Warangal-506002. ..PETITIONER AND 1. Union of lndia, Through Secretary Revenue, Ministry of Finance, North Block, New Delhi
Joint Director, Directorate of Revenue lntelligence, Zonal Unit Hyderabad, H. No. 10-2-2\gl5711 and 2, Suryavanshi Residency. ll Cross Road, Shantinagar, Masab Tank, Hyderabad 500 028
Principal Commissioner of Customs, Hyderabad Customs Commissionerate, GST Bhavan, Basheerbagh, Hyderabad- 500004. ...RESPONDENTS Petition under Article 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 a Writ of Certiorari or any other writ, order, direction thereby quashing the impugned show cause notice dated 30/0112021 issued to the Petitioner by the
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.