M/S.Sterling Wilson Private Limited. vs. The State Of Telangana

WP/406/2024HC TelanganaGSTCNR HBHC01000632202405 January 2024Bench: P.SAM KOSHY,N.TUKARAMJI4 pages

For Respondent: SPL STANDING COUNSEL FoR, COMMERCIAL TAXES

AI SummaryDismissed

Facts

The petitioner, M/s. Sterling Wilson Private Limited, filed a writ petition before the Telangana High Court challenging proceedings initiated by the Deputy Commissioner (ST), STU-I. The impugned proceedings, dated 07.12.2023, were issued in Form GST DRC-07, demanding payment of tax and penalty under Section 73(1) of the SGST/CGST Act. The petitioner contended that the action was illegal, arbitrary, beyond jurisdiction, and outside the limitation period. The petitioner also filed an interim application seeking suspension of the operation of the impugned proceedings pending the disposal of the writ petition, citing potential severe loss and hardship.

Held

The Court did not delve into the merits of the case or decide the issues raised. The learned counsel for the petitioner sought permission to withdraw the writ petition with a liberty to file a fresh writ petition. The Court granted this permission. Consequently, the Writ Petition was dismissed as withdrawn. No order as to costs was made. All pending miscellaneous petitions were also closed.

Key Issues

1. Whether the action of the 3rd respondent in passing the Proceedings ARN. No. AD360923O241457 dated 07.12.2023, demanding payment of tax and penalty under Section 73(1) of the SGST/CGST Act, is illegal, arbitrary, beyond jurisdiction, and outside the limitation period? Petitioner's Arguments: The petitioner argued that the demand notice was illegal, arbitrary, and issued beyond the prescribed limitation period. They sought to declare the action of the respondent authorities as without jurisdiction. Respondents' Arguments: The judgment does not record any specific arguments made by the respondents. The Special Standing Counsel for Commercial Taxes appeared for the respondents.

Sections Cited

Section 73(1)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FIFTH DAY OF JANUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 406 OF 2024 [ 337e 1 S.D.Road, Authorised Between: M/s.Sterling Wilson Private Limited, 213, Bhuvana Towers , Secunderabad, Hyderabad, Telangana -500003 Rep. by its Signatory Mr.Venkata Raja Bapatla ...PETITIONER AND 1 The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. The Commissioner for TGST, Commercial Taxes Complex, M.J.Road, Hyderabad. The Deputy Commissioner (ST), STU-I , Abids Division, Nampally . Hyderabad. 4. The Joint Commissioner (ST), STU-1 Unit, Abids Division, Nampally, Hyderabad. ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 3'd respondent in passing the Proceedings ARN. No. AD360923O241457 dated 0711212023 issued in Form GST DRC -07 demanding payment of tax penalty as prescribed under section 73(1) SGST/CGST Act as illegal, arbitrary beyond Jurisdiction and outside the limitation period. 2 3 iA NO: 1 OF 2024 Petition under section 1 51 cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of Proceedings ARN. No. AD3609230241451 dated 0711212023 issued in Form GST DRC -07 demanding payment of tax penalty as prescribed under section 73(1) SGST/CGST Act pending disposal of the above Writ Petition, as otherwise, the Petitioner would be put to severe loss and hardship. Gounsel for the Petitioner: SRl. M P K ADITYA COUNSEL FOR THE RESPONDENTS: SPL STANDING COUNSEL FoR COMMERCIAL TAXES

/a THE HON'BLE SRI JUSTICE P.SAM KOSITY AND THE HON'BLE SRI WSTICE N.TUI{ARAMT'I trI.P. No. 406 of 2o24 ORDER:4rer rron'ble Sri Justce P.9AM KOSHY) 1.. Learned counsel for the petitioner seeks permission of this Court to withdraw the present writ petition with a liberty to hle fresh writ petition.

Permission is accorded.

Accordingly, this Writ Petition stands dismissed as withdrawn with a liberty as sought for. No order as to costs. 4 Consequently, miscellaneous petitions pending, if any, shall stand closed. . MOHD. SANAULLAH ANSARI ASSISTANT REGI //// SECTION OFFICER To, TJ GJP

One CC to Sri M P K Aditya, Advocate IOPUCI

One CC to The Spl Standing Counsel for Commercial Taxes Advocate loPUcI

Two CD Copies &.

I HIGH COURT DATED:0510112024 ORDER WP.No.406 of 2024 1t\ +. x c 'J $5 ttB ?$2[ i: s IAI-E o t;) .! DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS. @"{o aeq

Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.