M/S. Kaveri Enterprise vs. The Assistant Commissioner (St) - Telangana High Court, 09 April 2025

Cause title — parties, addresses and appearances

.[3446 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) WEDNESDAY, THE NINTH DAY OF APRIL TWOTHOUSAND AND TWENry FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO:9950 OF 2025 Between: Mis. Kaveri Enterprise, Ground floor, Shop No' 164, Madhav-C9pp]ex' King Koti i{iiO,-nl* toti-HvOer'anaO, Telangana, 5oOO0'1 Represented By its Proprietor, Mr' Chi"i"n iit, ag"O'aOort 65 years,-S/o- Mohan La-!,. havinqtemporary '9Piq9!99-'t Gr*il floo;,-bg, krishna villa, Jambaug 7th Street, Osmangunj' Hyderabad, Telangana- 500012 ...PETITIONER AND 1 2 The Assistant Commissioner (ST), Sultan Bazar Circle' Abids Division, 5-4- 435, Ola kamtiva Hotel Building,'3rd Floor, Nampally, Hyderabad- 500 001 State of Telangana, Represented by its Principal Secretary.to Government, Revenue Depirtment (Commercial Tax), Secretariat Complex, Hyderabad' Telangana ...RESPONDENTS Petition under Article 226 ot lhe 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 a writ of Mandamus declaring the action of Respondent no. 1 in negatively blocking the electronic credit ledger for an amount of 9,11,55,383t (having IGST Z 3,38,47,245t-, CGST 2,86,54,069/- and SGST 2,86,54,069/-) in electronic credit ledger of the Petitioner through reference no BL3603250000155 dated 13.03.2025 by way of e mail intimation as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 1 4, 19(1 )(g) and 265 of the constitution of lndia, and consequently set aside the same as null and void. i I I I I lA NO: 1 OF 2025 Petition under Section '15'1 CPC praying that in the circumsl.ances stated in the affidavit filed in support of the petition, the High Court ma), be pleased to suspend the intimation of the 1st Respondent dated 13.03.2025 and restore the blocked electronic credit ledger. Counsel for the Petitioner : SRI V.VEERESHAM counserf ortheRespon'"""':"fl iii"il$i3"6x56*'_til

The Court made the following: ORDER i I I I

THE HON,BLE THE ACTING CHIEF.IUSTICE SUTIOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.995O of 2o25 ORDER: (Per the Hon'bte the Acting Chief Justice Sujog Poul) Sri V.Veeresham, Iearned counsel for the petitioner and Sri T. Chaitanya Kiran, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special , Government Pleader for State Tax, for the respondents'

Learned counsel for the parties, during the course of hearing, fairly submit that since the Electronic Credit Ledger of the petitioner is blocked without following the principles of natural justice, the point is squarely covered by the order passed by this Court in W.P.No.10390 of 2024 and batch, decided on 26.06.2024. The petition may be disposed of in terms of the said order.

In view of the consensus arrived at, the action of the respondents in unilaterally blocking the Electronic Credit Ledger of the petitioner is disapproved and set aside. \ I t tl

Accordingl5., the Writ Petition is disposed of, by reserving liberty to the re spondents to proceed against the tetitioner, in accordarce u'i r 1aw. No costs. Miscellar-reous petitions pending, if any, shall stald closed. .K.AMMAJI depuw REGISTRAR //// SECTION OFFICER To, './ The Assistant C;ommissioner (ST), Sultan Bazar Circle, Abids Division, 5-4- 435, Old Kakatiya Hotel Building, 3rd Floor, Nampally, Hyderabad- S00 001 The. Principa Secretary to Government, Revenue Department (Commercial Tax), Secretariat Complex, State of Telangana, Hyderabad, Tr:iangana One CC to SRI V VEERESHAM, Advocate. IOPUC] One CC to SRI SWAROOP OORILLA, SPL.G.P for State Tax IOpUC] Two CD Copies. 1 2 o\) 4 ( BSK LS I I I I I I i

) HIGH COURT DATED:0910412025 ( , i:\ \ -v ,,, / t q)ciJ [3 i\'i n rnl LwJ ORDER WP.No.9950 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS lLl &l Ar{