Annadata Paddy Boiling Industry vs. The State Of Telangana
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The petitioner, Annadata Paddy Boiling Industry, filed a writ petition challenging notices issued by the respondents (State of Telangana and its tax authorities) for the financial years 2017-18, 2018-19, and 2019-20. The notices demanded a total of Rs. 15,14,136/-. The petitioner contended that these notices were issued after a significant lapse of time, despite all returns having been filed, and that their explanation was not considered, violating principles of natural justice. The petitioner sought to drop the proceedings and direct the respondents to consider their representation dated March 27, 2025. The writ petition was filed in the Telangana High Court.
Held
The Court noted that the learned counsel for the petitioner sought to withdraw the writ petition with the liberty to avail the remedy of a statutory appeal. The learned Assistant Government Pleader representing the State Tax authorities had no objection to this request. Consequently, the Court dismissed the writ petition as withdrawn, granting the petitioner liberty to pursue the statutory appeal. No costs were imposed. Any pending miscellaneous petitions were also closed.
Key Issues
1. Whether the action of Respondent Nos. 2 to 4 in issuing notices for the financial years 2017-18, 2018-19, and 2019-20, demanding a total of Rs. 15,14,136/-, after a lapse of seven years and without properly hearing the petitioner's explanation, is illegal, arbitrary, and violative of the principles of natural justice? Petitioner's Arguments: The petitioner argued that the notices were issued after an inordinate delay, exceeding the prescribed time limits for initiating proceedings under GST laws. They contended that their representation dated March 27, 2025, was not considered, and the demand was raised without affording them a proper opportunity of being heard, thus violating the principles of natural justice. They sought the dropping of proceedings and consideration of their representation. Respondents' Arguments: The respondents, represented by the Assistant Government Pleader, had no objection to the petitioner's request to withdraw the writ petition.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following: ORDER
THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No. 11132 o 2025 ORDER: (Per the Hon'ble the Acting Chief Justice Sujog Paul) Sri Padala Pravin Kumar, learned counsel for the petitioner, seeks to withdraw the writ petition with the liberty to the petitioner to avail the remedy of statutory appeal.
Sri T. Chaitanya Kiran, learned Assistalt Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader for State Ta-x, has no objection.
Accordingly, the writ petition is dismissed as withdrawn with liberty prayer for. No costs Miscellaneous petitions pending, if any, shall stand closed. L. VIJAYA LAXMI st TANT REGISTRAR //// SECTION OFFICER To, KKS LS
One CCto SRl. PADALA PRAVIN KUMARAdvocate [OPUC]
Two CCs to SPECIAL GP for STATE TAX, High Court for the State of Telangana at Hyderabad. [OUTI
Two CD Copies I I l I I +p
I I HIGH COURT DATED:1 510412025 ORDER WP.No.11132 of 2025 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS c3 1H-: s ra 01 w 2W5 r\\ ( 4-) o f * o€sot r r:HC \.::= o ,{ ,d
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.