M/S.Bengal Cold Rollers Private Limited vs. The Assistant Commissioner (St) (Fac)
Held
The High Court granted the petitioner's request to withdraw the writ petitions. The court dismissed the petitions as withdrawn with liberty granted to the petitioner to file fresh petitions.
Facts
The petitioners filed multiple writ petitions challenging assessment proceedings, show cause notices, and authorizations for inspection/search under the GST Act. They raised issues regarding lack of authorization, absence of Document Identification Number (DIN), non-issuance of statutory notices, and failure to provide seized documents.
Key Issues
The primary issues concerned the validity of GST assessment proceedings and related actions due to alleged procedural irregularities, including lack of proper authorization and non-compliance with statutory requirements.
Sections Cited
Section 67, Section 74, Section 107, Rule 142
AI-generated summary — verify with the full judgment below
t. -l 134111 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTIETH DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION Nos.19819, 19836. 19873, 20039, 20053 AND i ', 20144 0F 2024 WRIT PETITION NO: 19819 OF 2024 Betwee!n: AND I\//s. Bengal Cold Rollers Frivate Limited , 2-3-57712, 1St Floor, Sree Sai Complex, Minister Road, Secunderabad Telangana - 500003 Rep. by its Director IVlr.Saurabh Aganval .l ., :. 'i,i.. :
The Assistant Commissioner (ST) (FAC), Basheerbagh-Nampally-1 Circle, Hyderabad.
The Superintendent of Central Tax, Kothur Range, Kothur, Shamshabad Division, Ranga Reddy Commissionerate, Hyderabad.
The Assistant Commissioner (ST), Gowliguda-Osmangunj Circle, Hyderabad.
The Assistant Commissioner (ST), Basheerbagh-Nampally-1 Circle, j,:i'Hyderabad. - , .b1 5.. The Joint Commissibner, (ST), Abids Division, Hyderabad, Telangana. t
The State of Telangana, Rep. by its Principal Secretary, Revenue ' Department,TelanganaSecretariat, Hyderabad.
The Union of lndia,r Rep. by its Secretary, tvinistry of Fi
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