Sri Sadanandam Jangirala vs. The Deputy Commissioner Of Central Tax

WP/11792/2025HC TelanganaGSTCNR HBHC01023288202522 April 2025Bench: SUJOY PAUL,RENUKA YARA4 pages

For Petitioner: Ms. A. SHRIDEVIFor Respondent: SRI K. RAJESH REDDY

AI SummaryDismissed

Facts

The petitioner, Sri Sadanandam Jangirala, filed a writ petition before the Telangana High Court challenging an Order-in-Original (No. 6112021-22ADJN-ST dated 30/03/2022) passed by the Deputy Commissioner of Central Tax. This order imposed a Service Tax of Rs. 5,47,580/-, along with interest, penalty under Section 78 (Rs. 5,47,580/-), penalty under Section 77 (Rs. 10,000/-), and late fee/penalty under Section 70 (Rs. 80,000/-) of the Finance Act, 1994. The petitioner also challenged an attachment notice issued under Section 79(1)(c) of the CGST Act, 2017, dated 21/11/2024. The petitioner sought to declare these orders illegal, arbitrary, contrary to law, and violative of natural justice, and requested the court to set them aside and direct the respondents not to collect the disputed tax and penalty. An interim application was also filed seeking a stay on the collection of the disputed tax and penalty.

Held

The Court did not delve into the merits of the case or decide on the legality of the impugned order and notice. The learned counsel for the petitioner sought permission to withdraw the writ petition with liberty to file a properly constituted petition. The respondents had no objection to this request. Consequently, the Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to file a fresh petition. No costs were awarded. Any pending interlocutory applications were also closed.

Key Issues

1. Whether the Order-in-Original No. 6112021-22ADJN-ST dated 30/03/2022, imposing Service Tax, interest, and penalties under Sections 73, 78, 77, and 70 of the Finance Act, 1994, and the attachment notice dated 21/11/2024 under Section 79(1)(c) of the CGST Act, 2017, are illegal, arbitrary, contrary to law, and violative of the principles of natural justice. Petitioner's Contention: The petitioner argued that the impugned order and notice were illegal, arbitrary, contrary to law, and violated the principles of natural justice. The petitioner sought to have these set aside and prevent the collection of the disputed tax and penalty. Revenue's Contention: The judgment does not record any specific arguments made by the revenue respondents.

Sections Cited

Section 73, Section 75, Section 78, Section 77, Section 70, Section 79(1)(c)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 34461 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY ,THE TWENTY SECOND 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: 1 1792 OF 2025 Between: Sri Sadanandam Jangirala, S/o. Mallaiah, aged about 55 years,tl.No 15-2- 1 15/4, Ramesh Nagar, Godavarikhani, Ramagundam, Peddapalli. Telangana. ...PETITIONER AND 1 2 The Deputy Commissioner of Central Tax, Central Excise and Service Tax, Mancherial- Division, ward No.1, Bypass Road, Mancherial - 504208. The Superintendent of Central tai, Ramgundam Range, Mancherial Division, 19-03-45, Markandeya Colony, Godavalikhani, Ramagundam, Peddapalli - 505209. The Commissioner of Central Tax and Central Excise, Medchal Commissionerate, Opp. Mehdi Function Hall, Lakdikapool, Hyderabad. The Union of lndia, Rep.by its Secretary, New Delhi. The Manager, State Ban'k of Hyderabad, Fertilizer corporation Town ship, Jangoan ' Godavari Khnai ...RES'.NDENTS 3 4 A Petition under Article 226 ot the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue writ, order or direction more particularly one in the nature of writ of mandamus to declaring the Order-in-Original No. 6112021-22ADJN-ST on 3Ol3l2O22 imposing Service Tax of Rs. 5,47,5801- in terms of Section 73 along with interest thereon in terms of section 75 0f the Finance Act 1994 and also penalty of Rs. 5,47,580! imposed U/s. 78 and penalty of Rs.10'000/- U/s' 77 and late feeipenalty of Rs.80,0001 U/s. 70 of the Finance Act 1994 and the attachment notice in Form GST-DRC-13 U/s.79(1)(c) of CGST Acl 2017 on 21110t2024 as illegal, arbitrary and contrary to law and also contrary to the principles of natural justice and set aside the same, consequently direct the 1st respondent not to collect any tax and penalty IA NO: 1 OF 2025 Petition unde' Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court ma,, be pleased to grant interim directi,rn to stay of collection of the disputed tax of Rs. S, 47,SBOI_ and penalty of RS. t ,47,5801- and interest pending disposal Counsel for the Petitioner: Ms. A. SHRIDEVI Counsel for the Res,pondent Nos. 1to3: SRI DOMINIC FERNANDES (senior standing counsel for CBIC) Counsel for the Rer;pondent No.4: SRI GADI PRAVEEN KUMAR DY. SOLICITOR GENERAT OF INDIA Counsel for the Respondent No.5: SRI K. RAJESH REDDY

The Court made the following: ORDER l l rl l l l I I I : t l l :

THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUXA YARA WRIT PETITION No.l1792 of 2O25 ORDER (Per the Hon'ble the Acting Chief Justice Sujog Paul)'. Ms. A. Shridevi, learned counsel for the petitioner; Sri Dominic Fe rnandes, learned Senior Standing Counsel for CBIC, for respondent Nos.1 to 3 and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.4. 2. Learned counsel for the petitioner seeks permission of this Court to withdraw the writ petition with liberty to the petitioner to llle a properly constituted petition o The other Side has no objection 4 Accordingly, this Writ Petition is dismissed as withdrawn with the liberty prayed for. No costs Interlocutory applications, if any pending, shall also stand closed .K.AMMAJI EPUTY REGISTRAR /T// SECTION OFFICER To, \\ BM LS 1 313 33 13 J-l B "il"ft lBi"J $,'i'tBt3 l?5,\i31 "," " 0'. g co u n se r f o r ? glfiL"flt"dl [ff153x,[?R%CI,1"f;5\? 83y31roR GENERAL oF rNDlAloPUCl

Two CD CoPies (k

HIGH COURT DATED:22104,12025 ORDER I L ( o ,'? s +- Es ;l'- t^ ( i'.., \l (-' * WP.No.11792 of 2025 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS (+- )q L) q 'i I i I I t I I I i I I I I t i I 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.