Eviris Health Services PVT. LTD. vs. Union Of INDIA
Original PDF →Facts
The petitioners, eViRis Health Services Pvt. Ltd. and its Director Mr. Sandeep Gudapati, filed a writ petition seeking a direction for the GST authorities (respondent Nos. 2 and 3) to initiate proceedings against respondent No. 4, Foxhog Ventures India Pvt. Ltd. The petitioners alleged that respondent No. 4 was collecting tax as GST without valid registration and issuing invoices with wilful misstatement regarding its PAN, with the intent to commit fraud and evade tax. The petitioners submitted a representation dated 13.08.2025 to the authorities. The petitioners stated they have no business transaction with respondent No. 4. The writ petition was filed under Article 226 of the Constitution of India.
Held
The Court declined to direct the GST authorities to initiate proceedings against respondent No. 4 at the instance of the petitioners. The reasoning was that the petitioners do not have any business transaction with respondent No. 4. Therefore, the Court did not deem it proper to issue a direction to the GST authorities to initiate proceedings against respondent No. 4 based on the petitioners' representation. The prayer of the petitioners was declined. The Court did not decide on the merits of the allegations of tax evasion or fraud against respondent No. 4, as the locus standi of the petitioners was the primary consideration for the Court's refusal to intervene.
Key Issues
1. Whether the High Court should direct GST authorities to initiate proceedings against respondent No. 4 based on a representation from the petitioners, when the petitioners have no business transaction with respondent No. 4, under the provisions of the Central Goods and Services Tax Act, 2017, particularly Sections 212, 24, 32, 74, 76, 122, 123, 132, and 137? Contentions: Petitioner: Argued that respondent No. 4 was engaged in fraudulent tax evasion by collecting GST without proper registration and misstating PAN details, and that the GST authorities should initiate proceedings as per the CGST Act. Respondent (Union of India, Chief Commissioner, Commissioner): The judgment does not record specific arguments from these respondents. However, the Court's decision implies a consideration of their role and the petitioners' locus standi. Respondent No. 4 (Foxhog Ventures India Pvt. Ltd.): No arguments were recorded for respondent No. 4.
Sections Cited
Section 212, Section 24, Section 32, Section 74, Section 76, Section 122, Section 123, Section 132, Section 137
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following: ORDER * * n t a I
1 l I I TIII.] HON'BLE l III CHIEF JUSTICT] SRI APARESH KU]\IAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No. 27771 of 2025 Sri Mohd Naseeruddin, learned counsel appears for petrtroners. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of lndirect Taxes & Custonrs (CBIC) appears for respondent Nos.2 and 3. ln the instar.rt Writ Petition, petitioners seek initiation ol proceedings against respondent No.4 in pursuance of their representation dated 13.08.2025 for collecting tax as GSl- without valid registration and issuing invoiccs by willtLrl misstatement regarding PAN No.AAECF8872G with the sole intention to play fraud and to evade the tax.
F-rom a perusal of the writ allldavit, it is clear that the petitioners do not have any business transaction with respondent No.4. 'fherefore, at the instance oi- the petitioners, rve do not deem it proper to dircct GST autliorities to initiate ORDBR:
,// TANT REGISTRAR CTION OFFICER l_rcl 2 i proccodings, against respondent No.
Therefore. prayer of the petitioncrs is dcclined. -) 'fhe instant Writ Petition is accordingly dismissed' l'here shall be no tlrder as to costs' Miscellaneous applications, if any pending' shall stand closed. [VI. JAWAHAR REDDY ,*. *
One CC to SRI MOHD NASEER UDDIN. Advocate ASS loP To,
One CC to Deputy Solicitor General of lndia, High Court for the State of Telangana at Hyderabad. [OPUC]
One CC to SRI DOMINIC FERNANDES, Senior Standing Counsel for CBIC loPUCl
Two CD Copies t * BSK BS I I W
I ';a * a a * It HIGH COURT DATED:2310{t12025 ORDER WP.No.27771 ,cf 2025 DISMISSING Til.IE WRIT PETITION WITHOUT COS;TS I 1HE SIqt6 o 31 0[,T zpi ( !' _L 'it i a t- D€sr'4aC , + .tt .1 * I d"4p I --,/ l0^ t I @
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.