M/S. New Mohit Collections vs. The Assistant Commissioner (State Tax), Office Of The Assistant Commissioner (St)
Held
The Court did not adjudicate on the merits of the case. The learned counsel for the petitioner sought permission to withdraw the writ petition with liberty to file it afresh. The learned counsel for the respondents had no objection to this request. Consequently, the Court dismissed the writ petition as withdrawn with the liberty granted to the petitioner. No costs were awarded. The Court also noted that any pending miscellaneous petitions would stand closed as a sequel to the dismissal of the main writ petition.
Facts
The petitioner, New Mohit Collections, represented by its proprietor Sri Vikash Banthia, filed a writ petition before the High Court for the State of Telangana. The petition challenged an order passed by the Assistant Commissioner (State Tax), Warangal Urban - II, dated April 27, 2024, under Section 73 of the TGST and CGST Act, 2017. This order pertained to the financial year 2018-19. The petitioner sought to declare the order as arbitrary, illegal, without jurisdiction, and violative of natural justice and constitutional provisions. An interim application was also filed seeking a stay on recovery proceedings. The respondents were the Assistant Commissioner (State Tax), the Commissioner of State Tax, and the State of Telangana.
Key Issues
1. Whether the order passed by the Assistant Commissioner (State Tax) under Section 73 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 and Articles 4, 19, and 265 of the Constitution of India? The petitioner argued that the order suffered from these infirmities. The respondents' arguments are not recorded in the judgment. 2. Whether the petitioner is entitled to a stay on recovery proceedings pursuant to the impugned order pending the disposal of the writ petition? The petitioner sought this relief. The respondents' stance on this issue is not recorded.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
[ 342e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SEVENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE K. SARATH WRIT PETITION NO: 32325 OF 2024 Between: lV/s. NEW MOHIT COLLECTIONS, Represented by its Proprietor Sri Vikash Banthia, H.No.15-8-423/433, Feelkhana, V C R Tower, Hyderabad - 500012.
Dist. Hyderabad. ...PETITIONER AND 1 The Assistant Commissioner (State Tax), Office of the Assistant Commissioner (ST), Warangal Urban - ll, H.No. 11-26-229 and 330, Block-l , Srinrvasa Colony, lt/.G.M. Road, Warangal - 506007 The Commissioner of State Tax, State of Telagnana Commercial taxes complex. M J Road, Opposite Gandhi Bhavan, Nampally, Hyderabad.
The State of Telagnana, Represented by its Principal Secretary to Government, Revenue CTD, Secretartat, Hyderabad ...RESPONDENTS Petition 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 drrection, declaring the order passed by the As
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