M/S. Bengal Cold Rollers Private Limited vs. The Assistant Commissioner (St) (Fac)
Held
The Court granted the petitioner's request to withdraw the writ petitions. The petitions were dismissed as withdrawn with liberty to file fresh petitions.
Facts
The petitioners filed multiple writ petitions challenging assessment proceedings, show cause notices, and authorizations for inspection/search issued under the GST Act. They raised several grounds including lack of authorization, absence of Document Identification Number (DIN), violation of principles of natural justice, and non-issuance of statutory notices.
Key Issues
The primary issues revolved around the validity of authorization for search/inspection, the procedural correctness of assessment proceedings, and adherence to principles of natural justice and statutory requirements under the GST Act.
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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