Sai Krishna Gas Distributors vs. Deputy Commissioner State Taxes
Held
The Court noted that the learned counsel for the petitioner sought to withdraw the writ petition with liberty to file a fresh petition. The learned Special Government Pleader for State Tax, representing 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 Consequently, the Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to file a fresh petition as prayed for. No costs were awarded. All pending interlocutory applications were also closed.
Facts
The petitioner, Sai Krishna Gas Distributors, filed a writ petition before the Telangana High Court challenging an order passed by the Joint Commissioner, Adilabad, on March 30, 2024. This order was issued under Sections 73 and 74 of the TGST and CGST Act, 2017, pertaining to the financial year 2018-19. The petitioner sought a writ of Mandamus to declare the order as arbitrary, illegal, without jurisdiction, void ab initio, and violative of principles of natural justice, Article 19, and Article 265 of the Constitution. The respondents were the Deputy Commissioner of State Taxes, the Commissioner of State Taxes, and the State of Telangana. An interlocutory application was also filed seeking a stay on further proceedings and recovery pursuant to the impugned order.
Key Issues
1. Whether the order passed by the Joint Commissioner, Adilabad, under Sections 73 and 74 of the TGST and CGST Act, 2017, for the financial year 2018-19, is arbitrary, illegal, without jurisdiction, void ab initio, and violative of the principles of natural justice, Article 19, and Article 265 of the Constitution of India? The petitioner argued that the order was illegal, arbitrary, and violative of constitutional provisions and principles of natural justice. The petitioner sought to withdraw the petition with liberty to file a fresh one. The respondents, represented by the Special Government Pleader for State Tax, had no objection to the withdrawal.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
[ 3411 1 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY,THE TWENTY EIGHTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO:27191 0F 2024 Between: AND 1 2 3 Deputy^ COiViViSSIONER State Taxes, Aditabad Division, H.No.9/6, 2nd FIoor. Chandra Hero Complex, Sai Nagar. Dasnapur Adilabad.
Ihe Commissiner of State Taxes, State of Te'tangana Commercial Taxes Qomplex l\,4J Road. Nampally. Hyderabad.
The State of Telangana,- Represented by its principal Secretarv to .,overnment Hevenue commercial rax Department secretariat Hyderabai. ...RESPONDENTS Petitron under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ of Mandamus or any other appropriate writ, order or direction, declaring order passed by the Joint commissioner, Adirabad, Under Section 73 and 74 of the TGST and CGST Act,2o1t Date of odet 3olo4-2024 reference no. 2D360424087 8241 For the year financial year 2018/1g, as atbitraty illegal bad in law without jurisdici
The judgment continues below.
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