M/S. Hetero Healthcare Limited. vs. The Additional Commissioner Of Central Tax

WP/35970/2024HC TelanganaGSTCNR HBHC01069992202423 December 2024Bench: SUJOY PAUL,G.RADHA RANI4 pages
AI SummaryDismissed

Held

The Court allowed the petitioner to withdraw the writ petition. The petitioner was granted liberty to avail the statutory remedy of appeal available to them. The respondents had no objection to this withdrawal.

Facts

The petitioner, Hetero Healthcare Limited, filed a writ petition challenging an order-in-original and a consequential summary order related to GST demands, interest, redemption fine, and penalties. The petitioner sought to set aside these orders as illegal and violative of natural justice and constitutional provisions.

Key Issues

The primary issue was the legality and validity of the GST demand orders. The petitioner sought to challenge these orders directly through a writ petition.

Sections Cited

CGST Act, 2017

AI-generated summary — verify with the full judgment below

[ 34so ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) MONDAY, THE TWENTY THIRD DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO:359 70 0F 2024 Between: Ivl/s.HeteroHealthcareLimited.,(RepresentedbyitsManaging.Directoo,.l9thand IOtn ffo"r, Hetero Tower fi{C'Cotirne1-2one, Shaikpet, Silpa Gram Craft Village' rraJlapri,' If VOerabad, Rangareddy District, Telangana 500081 ...PETITIONER AND 1. The Additional Commissioner of Central Tax, Hvderabad CGST ' di;rird;6ner"ie, ei;"fi;ibldr,, r-.ri. St,oium hoad, Hvderabad 500 004'

2.

The Commissioner df Central Tax, Hyderabad CGST Commissionerate, - Basheerbagh, L.B. Stadium Road, Hyderabad 50o 004

3.

The commissioner of central Tax, Rangareddy cGST Commissionerate, - cSl ehavin, iai t-tinO Enclave, Ivladhapur' Hyderabad- 500 081'

4.

Union of lndia, (Represented by its Secretary (Revenue)), Department of Revenue, Minisiry of Finance, New Delhi' ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybe

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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.