Joint Venture Of Tata Projects Limited And Raghava Constructions vs. The Joint Commissioner Of State Tax

WP/26539/2025HC TelanganaGSTCNR HBHC01052993202508 September 2025Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN5 pages

For Petitioner: M/S P V PRASAD ASSOCIATESFor Respondent: SRI SWAROOP OORILLA, SPECIAL GP FOR, STATE TAX

AI SummaryDismissed

Facts

The petitioner, Joint Venture of Tata Projects Limited and Raghava Constructions, filed a writ petition before the High Court of Telangana. The petition challenged a revision notice in Form GST RVN 01, bearing RFN No. MA360525152586M, dated 26.05.2025, issued by the Joint Commissioner of State Tax, Begumpet Division. The petitioner sought a writ of mandamus to declare the notice void, arbitrary, illegal, without jurisdiction, and violative of natural justice and constitutional provisions. The respondents were the Joint Commissioner of State Tax, the Deputy Commissioner of State Tax, and the State of Telangana. The petitioner also sought a stay on the operation of the impugned notice.

Held

The Court noted that the learned counsel for the petitioner, after arguing for some time, sought permission to withdraw the writ petition. This permission was granted with liberty to the petitioner to appear and file a reply affidavit to the impugned show cause notice before the competent authority. The learned Special Government Pleader for State Tax reported no objection to this request. Consequently, the writ petition was dismissed as withdrawn with the aforesaid liberty. The Court explicitly stated that it had not expressed any opinion on the merits of the case. There were no orders as to costs. Any pending miscellaneous applications were also closed.

Key Issues

1. Whether the revision notice in Form GST RVN 01 bearing RFN No. MA360525152586M dated 26.05.2025, issued by the 1st Respondent, is void, arbitrary, illegal, without jurisdiction, and violative of the principles of natural justice, Articles 14, 19(1)(g), and 265 of the Constitution of India. Petitioner's Contention: The petitioner argued that the revision notice was illegal, arbitrary, without jurisdiction, and violative of natural justice and constitutional rights. They sought to have the notice set aside. Respondents' Contention: The Special Government Pleader for State Tax reported no objection to the petitioner's request to withdraw the writ petition with liberty to file a reply to the show cause notice.

Sections Cited

CGST/TGST Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3488 J IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY,THE EIGHTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 26539 OF 2025 Between: Joint Venture of Tata Projects Limited and Raghava Constructions, 1-7-80 to 87, Mithona Towers-'l, -Preriderghast Road, Secunderabad, Hyderabad, Telangana- 500 003 Represented by its DGM of Finance and Accounts Mr. Suresh Singhvi, S/o Jodhraj Ji Singhvi, Aged 45 years, R/o. Girwa, PO. Udaipur Shastri Circle, Udaipur, Rajasthan-31 3001 ...PETITIONER AND 1. The Joint Commissioner of State Tax, Begumpet Division, H.No. 6-3-789, 6th Floor, Pavani Prestige, Ameerpet, Hyderabad - 500 016. 2. The Deputy Commissioner of State Tax,, Begumpet-STu-1, .Begumpet Division,'H.- No. 6-3-789, 5th Floor Pavani Prestige, Ameerpet, Hyderabad 500 016. 3. State of Telangana, Through Principal Secretary to Government, Revenue Department (Commercial Tax), Hyderabad, Telangana ...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, order, or direction more particularly one in the nature of writ of mandamus declaring that revision notice in Form GST RVN 01 bearing RFN No. MA360525152586M dated 2610512025 issued by the 1st Respondent under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia, and to consequently set aside the same. - ,. ,,, // lA NO: 1 OF 202[ petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay operation of impugned revision notice in Form GST RVN 01 bearing RFN No. MA36OSZ51525B6M dated 26t05t2}25 issued by the Respondent No. 1. Counsel for the Petitioner : M/S P V PRASAD ASSOCIATES Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GP FOR STATE TAX

The Court made the following: ORDER

THE HON'BLE TIIE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON',BLE SEr JUSTICE G.M.MOHIUDqIN WRIT PETITION No.26539 of 2o25 ORDER: Learned counsel Sri P.Venkat Prasad appears for the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for the respondents.

The writ petition has been preferred for the following relief: "For the reasons stated in the accompanying affidavit; it is humbly prayed that this Honble Court may be pleased to issue a writ, order or direction more particularly one in the nature of writ of mandamus declaring that revision notice in Form GST RVN O I bearing RFN No.MA360525152586M dated 26-05-2025 issued by the l"t Respondent under the provisions of CGST/TGST Act, 2Ol7 as being void, arbitrary, illegal, without juri iction, violative of the principles of natural justice apart from being violative of Articles L4 l9(1)(g) and 265 of the Constitution of India, and to consequently set aside the same and pass such further or other order(s) as this Honble Court may deem fit and proper in the circumstances of the case."

Leained counsel for the petitioner, after arguing for some time, seeks permission of this Court to withdrarn, the rvrit petition with liberty to the petitioner to appear and file repiy afficlavit to the impugned show cause notice before the compe tent authority

Learned Special Government Pleader for State T'ax reports no objection

Accot'dingly, the ,,vrit petition is dismissed as rn'ithdra'"r,n r,r'ith the aforesaid liberty. It is made clear that this Court has not..expressed any opinion on the merits of .. , ,, .; the case. Flowever, there shall be no order as to costs. Miscellaneous applications pending, if any, shall stand close,l. /// .A. SRINIVASA REDDY -AssrsrnNT REGISTRAR (* SECTION OFFICER to,,,. The Joint conrmissioner of State Tax, BeguTpgt Division, H.No. 6-3-789, 6th F loo r, p rurii' ii r'"'Jig", nrn""rp*"t,' Hv'O "ra6ad - soo o t 0. 2.TheDeputyCommissioneLg{StateTax'Begumpet-STU-1'Begumoet Divisio n, H . N ; . 6-3-7 8e, stn r-t#'r-plidnl Fi"ttifi'-ft;ti'p "t' iivo'" rab ad 500 016. e.[rroug-!-rheprinciparseoetSyr:rrc."s:",U,1"i,],L[?l"jueDepartment (Comrirercial 'Iax)' The State 4.oneCCtoSRttVl/SPVPRASADASSoCIATESAdvocate[oPUCl 5.oneCCtoSRlSWARooPooRlLLA,SpecialGovtPleaderforState iui nduo"ate [OPUC]

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HIGH COURT DATED:08/0912025 ORDER WP.No.26539 of 2025 DISMISSING THE WRIT PETITION WITHOUT COSTS 1'rir. .'i i4 j .(- $'t- > iL 1$ LiC m * % cofez\ #*-, '... ., ,. .il- 1. ' : I i I I I I I T I l I I I ! ! iI 1 ; i,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.