M/S. Naskon Associates LLP vs. The Assistant Commissioner Of State Tax
Original PDF →Facts
The petitioner, M/s. Naskon Associates LLP, filed a writ petition before the Telangana High Court challenging a show cause notice dated June 30, 2025, issued by the Assistant Commissioner of State Tax, Madhapur - 3 Circle. The notice was issued under Section 74 of the Central Goods and Services Tax Act, 2017. The petitioner sought a writ of mandamus to declare the notice void, illegal, arbitrary, without jurisdiction, and an abuse of process, and to set it aside. The petitioner also filed an interim application seeking a stay on further action pursuant to the show cause notice. The matter was listed for hearing before the High Court.
Held
The High Court noted that the learned counsel for the petitioner submitted that the proceedings initiated by the show cause notice dated June 30, 2025, had been closed and dropped by the revenue authorities. The learned Special Government Pleader for State Tax also made submissions to this effect. Consequently, the Court found that no cause of action survived for the writ petition. Therefore, the writ petition was disposed of as infructuous. No costs were awarded. The Court also noted that any pending miscellaneous petitions would stand disposed of accordingly.
Key Issues
1. Whether the show cause notice dated June 30, 2025, issued under Section 74 of the Central Goods and Services Tax Act, 2017, is void, illegal, arbitrary, without jurisdiction, and an abuse of process of law, as contended by the petitioner. The petitioner argued that the show cause notice was liable to be set aside on multiple grounds. However, during the hearing, the learned counsel for the petitioner submitted that the proceedings initiated by the show cause notice had been closed and dropped by the revenue authorities on the previous day. The learned Special Government Pleader for State Tax also confirmed this submission. Therefore, the petitioner argued that no cause of action survived, rendering the writ petition infructuous.
Sections Cited
Section 74
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Cause title — parties, addresses and appearances
The Court made the following ORDER
THEHON' BLE TTIE CHII'F' .ITJSTICE SRI A-PARESTI KUMAR SINGH AND N'BLE SRI JUSTIC EG.M.MOHI D WRIT PETITION No.22836 of2O25 Heard Sri M. Naga Deepak, leamed Counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appearing for the resPondents '
The writ petitioner assailed the notice issued under Section 74 of the Central Goods and Services Tax Act' 2017 dated 30'06'2025' inter alia' on a number of grounds.
However, leamed counsel fol the petitioner submits that yesterday the proceedings have been closed and droppecl' Therefore' no cause of action survives and learned Speciat Governmcnt Pleadcr tbr State -fax also made his submissions to that effect'
Therefore, the writ petition is disposcd of as intiuctuous' No costs' Miscellaneous petitions, pending if anv' stand "';;;-i; .SMAN ALt BArc ORDER,: To SA LS ASSI ANT REGIS //II S ION OFFICER
The Assistant Commissioner of State Tax' Madhapur - ircle, MadhaPur Division, HYderabad.
The Principal Secretary to Government' Revenue Department (Commercial -- fait, Stat6 ofTelangaha at Hyderabad, Telangana.' s. oil'c-C-to sni rvr.uAen DEEPAK, Advocate{9PUCI 4. one cc to sRl swARo'dP'-SbiriG'sFE-cr'Ar- Govr PLEADER FoR STATE TAX, Advocate [OPUC]
Two CD CoPies
HIGH COURT DATED:1 310812025 \ f.r iri L)',t :it ...\ / --:=\- . , o ,i,.\ /ji-t|,) i.. 28 0[T m5 " :'' ',,. t' ')z \: // \ ORDER WP.No.22836 of 2025 DISPOSING OF THE W,P AS INFRUCTUOUS WITHOUT COSTS. gltolv(
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.