M/S. Shri Ram Chlorochem Private Limited vs. The Deputy/Assistant Commissioner (St)
Original PDF →Facts
The petitioner, an individual, filed a writ petition before the High Court of Telangana challenging an order dated December 30, 2023, passed by Respondent No. 1 (presumably a GST authority) under the CGST Act, 2017. The petitioner also sought to declare another order dated March 31, 2021, issued by Respondent No. 1 as without authority and to stay the operation of the December 30, 2023 order. The petition was filed under Article 226 of the Constitution of India. The respondents included the Union of India, the Central Board of Indirect Taxes and Customs (CBIC), and State Tax authorities. The petitioner sought a writ of mandamus and other appropriate directions.
Held
The Court was informed by the learned counsel for the petitioner that they sought permission to withdraw the writ petition with liberty to file afresh if the occasion arises. The other side had no objection to this request. Consequently, the High Court dismissed the Writ Petition as withdrawn, granting the liberty prayed for by the petitioner. No costs were awarded. Any interlocutory applications pending in the matter were also closed.
Key Issues
1. Whether the impugned order dated December 30, 2023, passed by Respondent No. 1 under the provisions of the CGST Act, 2017, is void, arbitrary, illegal, without jurisdiction, and violative of the principles of natural justice and Articles 14, 19(1)(g), and 265 of the Constitution of India? 2. Whether the order dated March 31, 2021, extending the time limit for passing orders, issued by Respondent No. 1, is without authority? The petitioner argued that the impugned orders were illegal, arbitrary, and violative of constitutional provisions and natural justice. The petitioner sought to set aside these orders and obtain a stay. The judgment does not record specific arguments from the revenue or state respondents regarding the merits of the case, as the petitioner sought to withdraw the petition.
Sections Cited
CGST Act, 2017
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the follrryy;1g. ORDER from beirg violative of Articres 14, 1g(1)(g)and 26s cf the constitution of lnrlia, and to consequen,y set aside the .rru ,nO oass such further or otlrer order(s) as this I the ci-currstances of the "]:::'o'" court mav deem fit and proper in a writ order, or direction Ma nd, m,' d ecraring*IT:"ffi ,ilil" filr :;ll;I;l: ::LT 31 .03.202i\ issued by Rr *,:*,[; ;':flil,ffi:, x ;,H":,1.::r,"Ji:::":",; orders. are without author extended the time limit for passing the ffi ,iL::. ,; Tri*H ;Hiirii::::,",* ;l? petition un ier lier in the affidavit riteo i. su 15'l cPC praying that in the circumr;tances stated stay the operat c ",, ;::: lli:" ;:,::::"'"_:"HHi [.lf ::1"; 30.12.2023 passerl by the Respondent No..l . Counsel for the petitioner: SRI M.NAGA DEEPAK c o u ns e r f o r th e R e s po n d e n t N o. 1 *,,, * LrHjFB*o 3 rX+, iH, Counset for the Resporrdent No.2: SR! B.MUKHERJEE, REp. FOR SRI GADI PRAVEEN XUUTEN, ' DEpuw soLtctToR Cer.reiiier_ oF tNDtA Counsel for the Res;pondent No.4: SRI DOMINIC FERNANDES, Sr. SC FOR CBIC
-1 I I I I I i 1 1 l ,] THE HON'BLE THE ACTING CHIEF'JUSTICE SU'IOY ?AIJL T AND THE HON,BLE SMT. JUSTICE RENUKA YARA -- WRIT PETITTON No.7438 of 2o24 .. t , ORDER (Per the Hon'bte the Acting Chief Justice SujoY PauU: Sri M. Naga Deepak' learned counsel for the petitioner; Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respond'ent Nos'1 and 3; Sri B' Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India' for respondent No'2 and Sri Dominic Ferrnandes' learned Senior Standing Counsel for CBIC' for respondent No'4' 2.Learnedcounselforthepetitionerseekspermission of this court to withdraw the writ petition with libelty to the petitioner to file afresh, if occasion arises'
The other side has no objection'
Accordingly, this Writ Petition is dismissed as withdrawn with the liberty prayed for' No costs' \ t I 1 I I I I I I
2 Interl,rcutory applications, if any pending, shall also stand clos:d (+ //// .L.T-AKSHMI BABU DEPTTITY REGISTRAR 'r SE(lTlON OFFICER l To, BSR LS
One CC kr SRt M.NAGA DEEPAK, Advocate tOpUCl
One CC kr SRt DOM|N|C FERNANDES, Sr. SC FOR CB|C [OPUC] 3 Q1q c-c t, SFrr GAD| PRAVFfN KUMAR, DEpury solrcrroR GENERTAL oF tNDtA Hish Court for the Siate oi ferrhg;;-ai nvo"=nrolop-UEi- ''^-
Two CCs to St,L Gp FOR STATE TAX, High Court for the St,te of Telangana at Hyderatrad [OUT]
Two CD Crpie,;
-l HIGH COUFIT DATED:03 tO4\Z.O2S ORDER WP.No.7438 rrf ZO24 DISMISSING TIHE WRIT PETITION AS WITHDRAWN, WITHOUT COSTS tr (, ,(. 7 t ftlE SItf iztiiry5 4 .sPerCrrE 4 0 L) 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.