Cause title — parties, addresses and appearances
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
(Special Original Jurisdiction)
WEDNESDAY, THE SECOND DAY OF JUNE
TWO THOUSAND AND TWENTY ONE
PRESENT
THE HON'BLE SRIJUSTICE M.S.RAMACHANDRA RAO
AND
THE HON'BLE SRI JUSTICE T.VINOD KUMAR
WR IT PETITloN No. 9283 oF 2021
Between:
l\,4/s. Shree Drstributors, Office No
Abids, Hyderabad. represented b
Krishna Baldwa Rl/o Hyderabad.
.1 09, Raghava Ratna Towers, Chirao All Lane
y its proprietor Vinay Kumar Baldwa- S/o Ram
...PETITIONER
AND
1,
2.
2
4.
5
equrvalent penalty of Rs.43,6.,l 5/- totaling to
jurisdiction, consequen y direct the payment
collection, award costs.
Asst commissioner (sr). Nampaily - Basheerbagh circre, Abids Division,
Nampally Station Road, HvOeraOa'0. /
--- vv vv,r
Proper Tax Officer. Office of Joint .Commissioner (ST), Begumpet Division, 3rd
Floor, Pavani Prestige, Ameerpet. Hvderauart - - '-'
commissioner of State Tax/centiar rax, Govt. of rerangana, 1st Floor.
Commissioner of CommerciaLTaxes auilO rn|, N-#'p. l"f V, Hffii;b;;l
Principat Secretarv to the Revenu; D;;r"d;;i:tbvernment of Tetangana,
Secretariat, Hvderabad.
Union of lndia, rep. by its Secretary, . GgT authorities, Ministry of Finance,
Department of Revdnue, Government 6i rnoia, N;,ih Bd? ^;:REkffS[ft;;
Petition under Articre 226 of rhe constitution of rndia praying that in the
circumstances stated in the affidavit fired therewith, the High court may be preased
to issue a writ of certiorari or any other appropriate writ, order or direction under
Article 226 of the constitution of rndia by caIing the entire records rerating to rerease
order in Form GST Mov-05 dt. 06-02-2021 with demand of tax and penarty by 2nd
Respondent, without bringing on record the IGST documents e-way bil whose
varidity is in force lil 05-02-2021, as arbitrary, iilegar, without an authority of raw,
unconstitutiona I besides being quite contrary to the provisions of the Act, declare the
said collection of tax and penarty of Rs.43,615r each under CGST, SGST Act and
Rs.1,74,460/- as iltegat,
of interest over the said
without
illegal
Counsel for the Petitioner: SRI TEJpRAKASH TOSHNIWAL
Counsel for the Respondents: Gp FOR COMMERCIAL TAXES
The Court made the following: ORDER
HONOURAI]LE SRI JUSTICE M.S.RAMACHANDRA RAO AND HONOIJRABLE SRI JUSTICE T.VINOD KUMAR WP.No.92 83 0F 2021 ORDER: (Per Si Justice M.S.Ramachandra Rao) It is stated by the counsel on both sides that the 2'd respondent in the Writ Petition has issued a proceedings on 08.05.2021 refunding the tax and penalty of Rs.43,615/- each under CGST Act & SGST Act and equivalent penalty of Rs'43,615/-, totaling Rs.1,74,4o0 /-. 2 In view ol the said submission, this Writ Petition is dismissed as infructuous. No order as to costs'
3.Consecuently, miscellaneous petitions pending' if any, shall stand closed. K.VENKAIAH ASSISTANT REGISTRAR To //// N,,,/^ SECTION OFFICER rakash Toshniwal, Advocate IOPUCI r Commercial Taxes, High Court for the State of Telangana.
HIGH COURT DATED:0210612021 ORDER r'i STA 16: 1 .)o L) 'aii( 0g JUli 2ct1 cJs WP.No.9283 of 2021 DISMISSING THE WRIT PETITION AS INFRUCTUOUS WITHOUT COSTS u{'o k^' \
