Ravi Modani, Director vs. The Union Of INDIA
Held
The Court allowed the petitioner's request to withdraw the writ petition. The dismissal was with liberty to file a properly constituted fresh petition.
Facts
The petitioner sought to declare a show cause notice and summons issued under the CGST Act as illegal and arbitrary. They also sought to set aside these notices and claim IGST credit.
Key Issues
The primary issue was the legality and arbitrariness of the show cause notice and summons issued under the CGST Act, and the violation of natural justice principles.
Sections Cited
Section 70
AI-generated summary — verify with the full judgment below
134111 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY,THE TWENTY FIFTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRIJUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 18994 OF 2024 Between: AND 1 Ravi l\Iodani, Director, M/s Shri Shamlaji sales Pvt Ltd, Ground floor,2-4-428, M.G. road, Ramgopalpet, Hyderabad. Telangana- 500003. ...PETITIONER The Union of lndia, represented by its Secretary Ministry of Finance Central Secretariat New Delhi.
The State of Andhra Pradesh, Rep by its Principal Secretary Revenue GST Department, Secretariat Building Velagapudi, Amaravathi, Guntur District'
The Deputy Commissioner of State Tax, Ramgopalpet- Ranigunj-.2 Circle, 3rd floor, Pivairi Prestige Complex, above R.S. Biothers, Ameerpet, Hyderabad - 500016. ...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 pass an order or direction, especially one in the nature of wRlT oF MANDAMUS under Article 226 of the constitution of lndia, to declare the impugned show cau
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