Terminus Kg Ventures Private Limited vs. The Deputy Commissioner Of State Tax

WP/21215/2025HC TelanganaGSTCNR HBHC01037935202504 August 2025Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN4 pages

AI SummaryDismissed

Facts

The petitioner, Terminus Kg Ventures Private Limited, filed a writ petition before the High Court of Telangana challenging an order in Form GST DRC-07, dated February 24, 2025, passed by the Deputy Commissioner of State Tax, STU-2, Punjagutta Division. The petitioner sought to declare the said order void, arbitrary, illegal, without jurisdiction, and violative of principles of natural justice and constitutional provisions. The respondents were the Deputy Commissioner of State Tax, the Additional Commissioner of State Tax, and the State of Telangana through its Principal Secretary, Revenue Department (Commercial Tax). The matter was listed for hearing on August 4, 2025, following a withdrawal memo filed by the petitioner.

Held

The Court did not delve into the merits of the case or decide the issues raised by the petitioner. Instead, the learned counsel for the petitioner sought and was granted permission to withdraw the writ petition. Consequently, the High Court dismissed the writ petition as withdrawn. No order was made as to costs, and any pending miscellaneous applications were also closed. The specific grounds of challenge raised by the petitioner, including the alleged illegality, arbitrariness, lack of jurisdiction, and violation of constitutional provisions and principles of natural justice, were not adjudicated upon by the Court due to the withdrawal.

Key Issues

1. Whether the impugned Order in Form GST DRC-07, dated February 24, 2025, passed by the Deputy Commissioner of State Tax, 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. The petitioner argued that the order suffered from the aforementioned defects and sought its setting aside. The respondents, represented by the learned Special Government Pleader for State Tax, did not record any specific arguments in the judgment. The judgment primarily reflects the petitioner's request to withdraw the petition.

Sections Cited

CGST Act, 2017, TGST Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3488 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) MONDAY,THE FOURTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE GOUSE MEERA MOHIUDDTN WRIT PETITION NO:2 1215 0F 2025 Between: AND 1 2 3 Terminus Kg Ventures Private Limited, Suit No 902, Level-9' Survey No 133' sIru'iJrr*ii-.t"ri,-CicrriOowti,-Hyderabad, Telangana-- 500 032 Represented ov itt -CfO Shri. Solipuram 'Prabhaker Reddy, S/o. S Laxmi Narasimha R,ed;,;;"J6z v.i"E, ivo' Vilh No. 50, Ektha Prime Hishland Park' Contiibntir-noipdt aoao, puppiiguoa, Rajendra Nagar' K V Rangareddv District, Telangana - 500 089 ...PETITIONER The Deoutv commissioner of State Tax, STU-2, PunJagutta Division, lvlayur Kushal borirplex. Abids, Hyderabad - 500 001 ii" ni.iiir,it-Commisdiorieiot State Tax, 5-9-279,7th floor' B Block' t\'4avur kriijr Corpler, eesioe Chermas, Abids, Hyderabad - 500001 'S'trt" oii"rlng;na, tnrough Principal Se&etary 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 or plea one in the nature of writ of mandamus declaring that impugned Order in Form GST DRC-07 vide Ref No' 2D36O225O71897Y dated 24-02-2025 passed by the',l't Respondent under the provisionsofCGsT/TGSTAct,20,tTaSbeingvoid'arbitrary,illegal,without jurisdiction, violative of the principles of natural justice apart from being violative ofArticlesla'19(1Xg)and265oftheConstitutionoflndia,andtoConsequently set aside the same 'I i i i I i i TIIE HO THE CHIEF N'BLE JUSTICE SRI K SINGH A]\ID THE TION'BI,E SRI JUSTICE GOUSE MEERA MOIIII]DDIN WRIT PETITION No.212l 5 of.2O25

ORDER: Mr. Venkat Prasad, learned counsel for the petitioner. Mr. Swaroop Oorilla, learned Special Govemment Pleader for State Tax appearing for the respondents.

This writ peti[on has been preferred with the following prayer: "For all the reasons stated in the accompanying afiidavit, it is prayed that this Hon,ble High Court may be pleased to issue a writ, order, or direction or plea one in the nature of writ of mandamus declaring that impugned Order in Form GST DRC_07 vide Ref No. 2D36O225O7 t89ry dated 24-02-2025 passed by the lsr Respondent under the provisions of CGST/TGST Act, 2Ol7 as being void, arbitrary, illegal, v/ithout juri iction, violative of the principles of natural justice apart from being violative of Articles 14, lg(f)G) and 265 o[ the Constitution of India, and to consequen y set aside the same and pass such further or other orderfs) as this Hon'ble Court may deem fit and proper in the circumslances of the case.' I \

The matter has been listed today on a withdrawal memo dated 29.07.2025 after the previous order dated 29.07.2025

Learned counsel for the petitioner seeks permission to withdraw this writ petition'

However, in view of the request made, the insLant writ pe tion is dismissed as withdrawn' There shall be no order as to costs. Miscellaneous applications pending, if any' shall stand closed. . M. OSMAN ALt BAIG A NT REGISTRAR //// TION OFFICER To, l One CC to SRI P. VENKAT PRASAD' Advo9gte [OPUCI , rwo ccs to SPECIAL GdiiEiNiltift plenoen' High-court for the state - oii"irngrna, at Hyderabad [OUTI

Two CD CoPies BM TKSI

\I HIGH COURT DATED:0410812025 20fr IP ie: i ( \i...,'r; r^ ORDER WP.No.21215 of 2025 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS u l:. .: .:.:.. 1 I I l I i 1 I i i Ii I , I I I II t 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.