M/S. Sln Buildcon INDIA PVT LTD vs. Deputy Commissioner (St) Stu-I
Original PDF →Facts
The petitioner, M/s. SLN Buildcon India Pvt. Ltd., filed a writ petition before the High Court for the State of Telangana challenging an order dated April 30, 2024, passed by the Deputy Commissioner (ST) STU-1, Madhapur Division, Hyderabad. The petitioner sought to declare the said order as improper, barred by limitation, contrary to facts, violative of principles of natural justice, without jurisdiction, and unsigned. The disputed tax amount was Rs. 1,57,92,228 (CGST of Rs. 78,96,228 and SGST of Rs. 78,96,228), along with a total penalty of Rs. 15,79,244 (CGST of Rs. 7,89,622 and SGST of Rs. 7,89,622). The petitioner also filed an interlocutory application seeking a stay on the collection of the disputed amounts.
Held
The Court did not delve into the merits of the case or the issues raised by the petitioner. Instead, the learned counsel for the petitioner filed a letter dated February 10, 2025, seeking permission to withdraw the Writ Petition unconditionally. The Court, in its order, granted the permission as sought. Consequently, the Writ Petition was dismissed as withdrawn unconditionally. No costs were awarded. Any pending interlocutory applications were also closed.
Key Issues
The primary issue was whether the action of the first respondent in passing the impugned order dated 30.4.2024 was improper, barred by limitation, contrary to facts, violative of principles of natural justice, without jurisdiction, and unsigned. The petitioner argued that the order suffered from these infirmities. The respondents, represented by the Deputy Commissioner (ST), Union of India, State of Telangana, and Central Board of Indirect Taxes and Customs, were expected to defend the validity and legality of the impugned order. The court had to decide on the validity of the order and the relief sought by the petitioner. The petitioner's counsel sought to withdraw the writ petition unconditionally.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following: ORDER i i I i II I I I I I i Ittr
.,4 : THE HON,BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE R'ENUKA YARA UIRIT PETITION No.2164O ot2024 ORDER (Per the Hon'bte the Acting Chief Justice Sujog Paul): Sri M. Ramachandra Murthy, learned counsel for the petitioner; Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent Nos.1 & 4; Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No'2 and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent No.3. 2. Learned counsel for the petitioner hled a letter dated lO .02.2025 seeking permission of this Court to withdraw the Writ Petition unconditionallY.
In view of the aforesaid letter, this Writ Petition is listed under the caption 'for withdrawal". 4. . Permission as sought for is accorded.
Accordingly, this Wr it Petition is dismissed as withdrawn unconditiona,lly. No costs. tr I
1 t 2 Interlocutory applications, if any pending, shall also stald ciosed //// .N. SRIHARI ASSIS REGISTRAR t+OTION OFFICER To, TJ GJP
One CC to iSri lr/u ktinutalapati Ramachandra IVurthy, Advoc;ate [OPUC]
One CC to Sir Dominic Mario Fernandes (SC for CBEC) [OPUC]
One CC to Sir Gadi Praveen Kumar, Deputy Solicitor General of lndia[OPUC]
Two CC to l'he Special GP for State Tax, High Court for the lstate of Telangana, at Hyderabad[OUT]
Two CD Copies I I /
HIGH COURT DATED:1310212025 ORDER I Ci 1$r _!r v "'. AIE OF ti \$ .+' '{.-.-' WP.No.21640 of 2024 DISMISSING THE WRIT PETITION AS WITHDRAWAN WITHOUT COSTS g 1z ,/3 5
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.