M/S. Surender Reddy Kasi Reddy vs. The Assistant Commissioner Of State Tax

WP/10825/2025HC TelanganaGSTCNR HBHC01021740202525 April 2025Bench: SUJOY PAUL,RENUKA YARA4 pages

For Petitioner: SRl. M NAGA DEEPAKFor Respondent: SRI SWAROOP OORILLA Special Govt Pleader, for State Tax

AI SummaryDismissed

Facts

The petitioner, Surender Reddy Kasi Reddy, filed a writ petition before the High Court of Telangana challenging an order passed by the Assistant Commissioner of State Tax (Respondent No. 1) under Section 73 of the CGST Act, dated December 27, 2023. This order, along with its attachment, and a preceding Show Cause Notice dated June 12, 2022, were issued for the financial year 2017-18. The petitioner sought to declare these actions void, illegal, arbitrary, and violative of constitutional provisions and principles of natural justice. An interim application was also filed seeking a stay on further collection of tax pursuant to the impugned order.

Held

The petitioner, through their counsel, sought to withdraw the writ petition. The Court allowed this prayer and accordingly dismissed the writ petition as withdrawn. The petitioner was granted liberty to file a properly constituted petition. No order as to costs was made, and all pending miscellaneous petitions were closed.

Key Issues

1. Whether the order passed by the Assistant Commissioner of State Tax under Section 73 of the CGST Act, dated December 27, 2023, and the preceding Show Cause Notice dated June 12, 2022, for the financial year 2017-18, are void, illegal, arbitrary, and violative of Articles 14, 19, 21, and 265 of the Constitution of India, principles of natural justice, and without authority of law? The petitioner argued that the aforementioned order and notice were illegal, arbitrary, and violated fundamental constitutional rights and principles of natural justice. The respondents' arguments are not recorded in the provided judgment.

Sections Cited

Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Between: Itrl/s. Surender Reddy Kasi Reddy, S/o. about 51 Years, Address. I 5 32 11, Rangareddy, Telangana - 500079 [ 3446 ] Narsimha Reddy KasiReddy Aged Sreenidhi Colony, Karmanghath, HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY,THE TWENTY FIFTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 10825 OF 202s ...PETITIONER AND 1 The Assistant Commissioner of State Tax, Saroor Nagar lll, Saroor Nagar, Telangana. Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001 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 pass a writ order or direction, more particularly in the nature of a writ of mandamus declaring the order passed by the Respondent No. 1 u/s. 73 of the CGST Act daled 27 -12-2023 in Form GST DRC 07 bearing Reference No. 2036122305331 1X along with its attachment and also declare the Show Cause Notice along with its attachment in Form No. DRC-01 bearing Ref No. 2D36O622O621O6M dated 12-06-2022 passed by the Respondent No. 1 for the Financial year 2017-18 as being void, illegal, arbitrary, violative of Articles 14, 19, 21 and 265 of the Constitution of lndia, violative of principles of natural justice, and without authority of law and consequently set aside the same 2 3 l I I I I --7 lA NO: 1 OF 2025 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 all further action including collection of tax pursuant to Order along with attachment under Form No. DRC-07 bearing Reference No. 2D3612230533'l 1X along with its attachment dated 27-12-2023 dated passed by the Respondent No. 1 for the Financial year 2017 -18 Counsel for the Petitioner: SRl. M NAGA DEEPAK Counsel for the Respondents: SRI SWAROOP OORILLA Special Govt Pleader for State Tax

The Court made the following: ORDER

...{c} d )ta7 ,:^F-' __ill/ To, 3 KKS TJ 1 THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No. 1O825 of 2O25 ORDER: (Per the Hon'ble the Acttng Chief Justice Slfjoll paut) Sri M.Naga Deepak, learned counsel for the petitioner seeks to withdraw this writ petition with the liberty to the petitioner to file a properly constituted petition.

The prayer is allowed

Accordingly, the writ petition is dismissed as withdrawn with the liberty prayed for. No order as to costs. Miscellaneous petitions pending, if any, sha1l stand closed. S /- s. 2 //// MALLIKARJUNA RAO SISTANT REGISTRAR N OFFICER One CC to SRt. M NAGA DEEPAK Advocate [O cl Iyf*t"r"rl: r35 for srArE TAX, Hish court for the State of retangana at Two CD Copies ( \ Il . I

HIGH COURT DATED:2510412025 ORDER WP.No.10825 of 2025 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS -,:-_ I_ _:':-- . ,,1. -. :',-j .4tr t,' :! .)c i I \ ( rl,i 18 IIJE 20fi + l')p ,.€0 DlTC 6 t6 a-) 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.