Rajesh Scrap Traders vs. Union Of INDIA
Held
The High Court declined to interfere with the ongoing adjudication proceedings. It held that it was not proper to intervene while the statutory authorities were in the process of deciding the matter.
Facts
Petitioners, registered taxpayers, sought a reinvestigation into show cause notices issued for irregular availment and utilization of input tax credit. They had made representations to the Directorate General of GST Intelligence, which were not acted upon.
Key Issues
Whether the High Court should direct a reinvestigation into GST matters when adjudication proceedings are already underway. The court considered the propriety of interfering with ongoing statutory processes.
Sections Cited
Article 226
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE EIGHTEENTH DAY OF NOVEIVBER TWO THOUSAND AND TWENTY FIVE t"' 1 PRESENT T.t THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETlTtgll SIOS: 34851 . 34864 AND 34882oF 2025 W.P.No. 1 ot 2025 Between:
Shaik Ajmal, Son of Shaik Papabude, Aged 38 431A4, Church Compound, Suryapet Town and AND 1 tV/s Yasmine Traders, having its Principal Place of business at 1-8-431A4, Church Compound, Suryapet Town and District, Telangana State, rep by lts Proprietress Smt. Shaik Yasmine Kauser. years, Occ. Business, Rl/o 1-8- District, Telangana State. .....PETITIONERS
Union of lndia, tMinistry of Finance Department through lts Secretary, North Block, New Delhi -1 10 001 .
State of Telangana, Rep by its Principal Secretary Revenue CT Department Secretariat B u ild ing, *Saifabad, Hyd era bad, Telanga na State.
Directorate Generalof Goods and Services Tax lntelligence, Hyderabad Zonal Unit. H.No.f,,-63121212, Plot No. 212 and 213. Block B, Kavuri Hills, Guttala Begumpet. Madhapur, Hyderabad -500 033. 4. The Adjudicating Authorit
The judgment continues below.
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