Yama Sudhakar vs. The State Of Telangana

WP/4752/2020HC TelanganaGSTCNR HBHC01008884202004 February 2021Bench: ABHINAND KUMAR SHAVILI4 pages

For Petitioner: SRI SESHAGIRIRAO YALAMANCHILIFor Respondent: SRI NAMAVARAPU RAJESHWAR RAO, ASSISTANT SOLICITOR GENERAL

AI SummaryDismissed

Facts

The petitioner, Subhash Bhanvarlal Verma, filed a writ petition challenging an order dated August 8, 2019, passed by the Commissioner of Customs, GST (3rd respondent). This order confiscated 28 gold bars, weighing 2800 grams and valued at Rs. 1,02,30,990/-, which included SGST and CGST components. The petitioner sought to quash this order and direct the respondents to release the gold bars. The petition was filed under Article 226 of the Constitution of India. An interim application was also filed seeking the release of the gold bars pending the disposal of the writ petition.

Held

The learned counsel for the petitioner sought to withdraw the writ petition. The petitioner was granted liberty to avail the remedy of appeal available under Section 128 of the Customs Act, 1962, before the Commissioner (Appeals). Consequently, the writ petition was dismissed as withdrawn, with no costs awarded. The court did not decide on the merits of the confiscation order or the petitioner's claim regarding the gold bars. The operative direction was to dismiss the petition as withdrawn and to allow the petitioner to pursue the statutory appeal.

Key Issues

1. Whether the order of confiscation dated August 8, 2019, passed by the Commissioner of Customs, GST, is illegal, arbitrary, and in violation of Article 300-A of the Constitution of India, warranting its quashing and the release of the confiscated gold bars? Petitioner's Contention: The petitioner argued that the confiscation order was illegal, arbitrary, and violated their fundamental right to property under Article 300-A of the Constitution of India. They sought the quashing of the order and the immediate release of the gold bars. The petitioner relied on the principles of natural justice and constitutional provisions protecting property rights. Respondents' Contention: The respondents, being the Union of India and various customs authorities, defended the confiscation order. While the specific arguments are not detailed in the provided text, their role as revenue authorities implies they would have argued for the legality of the confiscation based on relevant provisions of the Customs Act, 1962, and GST laws, likely related to the alleged contravention of customs or tax laws.

Sections Cited

Section 128

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 .lurisaiciion)" " WEDNESDAY, THE THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY ONE PRESENT THE HON'BLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HON'BLE SRI JUSTICE T.VINOD KUMAR WRIT PETITION NO.90 1 0F 2021 Subhash Bhanvarlal Verma, .S^/o, _.. Late Bhanvarlalji Surajmalji, Aged about 59 years, occ. Busrness, R/o. H.No.. 4srlr/n, Sutmii Miti Fi;*i, Gir;;'a;i;r" di"rii"tl"stut" or l\,4aharashtra. Pin Code- 4i3 512 Between: AND .,.PETITIONER 1. The Union of . rndia. Rep By its principar secretary Ministrv of Finance uepanment at Jeevan Deep Building, Sansad IV-a rg, trtew Delhi pin Code.1 10001. 2. The,,Princrpal c_ommissioner of customs, GST at Kendriya shurk Bhavan, L.B. ^ Stadium Road, Basheer Bagh, HyderabaO-SOO OO+. 3 The commissioner of cusioms'GSt, at Kendriya Shurk Bhavan, L.B. stadium Road. Basheer Baqh, Hyderabad-500 OO4. 4 The Additional commisdioner and customs GST, at Kendriya shulk Bhavan, L.B. Stadium Road, Basheer Bagh, Hyderabad-500 004. ...RESPONDENTS Petition under Article 226 of the Constitution of tndla praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ order or direction more particularly one in the nature of Writ of Certiorarified l,4andamus call for the records relating to order dated 08/08/2019 in Original No. 5712019 passed by the 3rd respondent herein and to quash or set-aside the lmpugned Order in Original No.5712019 dated 08/08/2019 and consequently direct the respondents to release the Gold Bars (28 gold bars of 100 grams each of Valcambi mark, totally weighing 2800 grams) valued at Rs. 1,02,30,990/ (including SGST of Rs. 1,48,9951 CGST of Rs. 1,48,995/-) forthwith belongs to the petitioner herein which were confiscated under order in Original No. 5712019 dated 08-08-2019 is illegal, arbitrary and violation of Article 300-4 of the Constitution of lndia. lA NO: 1 OF 2021 Petition under Section 151 CPC praying that in the circumstances stated in the affldavit filed in support of the petition, the High Court may be pleased to direct the respondents to release the Gold Bars (28 gold bars of 100 grams each of Valcambi- 999 mark, totally weighing 2800 grams) valued at Rs. 1,02'30'990/ ncludingSGSTofRs.1,48,995/-oGSTofRs.1,48,995/-)forthwithbelongstothe petitionerwhichwereconfiscatedunderorderinoriginalNo.5Tl2019dated08-08- 20lgisillegal,arbitraryandgrossViolationofArticle300-4oftheConstitutionof lndia pending disposal of the above writ petition' Counsel for the Petitioner: SRI SESHAGIRIRAO YALAMANCHILI Counsel for the Respondent No.1: SRI NAMAVARAPU RAJESHWAR RAO, ASSISTANT SOLICITOR GENERAL Counsel for the Respondent Nos. 2 to 4: SRI B. NARASIMHA SARMA, STANDING COUNSEL a I

I{ONOURABLE SRI JUSTTCE M.S.RAMACHAAIDRA RAO HONOURABLE SRI JUSTICI T.VINOD KUMAR WRI PETTTIO AND NNo.90 T 1of 2021 ORDER: (per Hon,ble Sri Justice M.S. Ramachandra Rao) Learned counsel for petitioner seeks to withdraw this writ petition with liberty to avail the remedy of appeal ava,able to the petitioner under Section 128 of the Customs Act, 1962 before the Commissioner (Appeals). Granting liberty as sought, this Writ petition is dismissed as withdra."vn. No costs. Consequently, miscellaneous petitions, pending if any, shall stand closed. i/// K.ONESIM ASSISTANT REGISTRAR qb SECTION OFFICER I To, I 2 3 4 One ut- CC UU CD to Sri Seshagirirao Yalamanchili, Advocate [OPUC] to Sri NamaVarapu Rajeshwar Rao, Assistant Solicitor General (OPUC) to Sri B. Narasimha Sarma, Standing Counsel (OPUC) Copies. . One . One . Two t\i P $k

HIGH COURT DATED:0310212021 ORDER WP.No.9O1 of 2021 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS {t\i ^\il l/\ 1s rEB 2021 r{i a 6E Y J)o S11tJ t o i 4rnt'

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.