Dsv Air And Sea International Private Limited vs. State Of Telangana

WP/10719/2025HC TelanganaGSTCNR HBHC01021257202510 April 2025Bench: SUJOY PAUL,RENUKA YARA3 pages

For Petitioner: SRI SRINARAYAN TOSHNIWAL FOR, SRI A.V.A.SIVA KARTIKEYA

AI SummaryRemanded

Facts

The petitioner, DSV Air and Sea International Private Limited, filed a writ petition before the Telangana High Court challenging an order dated 13.03.2025 passed by the Assistant Commissioner of State Tax. The order pertained to the tax period of January 2023 to March 2023 and was passed under the Central Goods and Services Tax Act, 2017. The petitioner sought to declare the impugned order as arbitrary, illegal, and violative of natural justice, specifically praying for the setting aside of the order to the extent it denied a refund of Rs. 34,82,711/- along with applicable interest. The State of Telangana, through its Principal Secretary to Government, Revenue (CT-II) Department, and the Assistant Commissioner of State Tax were the respondents.

Held

The Court did not delve into the merits of the case or the arguments presented by the petitioner regarding the illegality and arbitrariness of the impugned order. Instead, the learned counsel for the petitioner sought permission to withdraw the writ petition with the liberty to file a properly constituted petition. The learned counsel for the respondent authorities (State of Telangana and its tax officials) had no objection to this request. Consequently, the Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to file a fresh petition. No order as to costs was made. Any pending miscellaneous petitions were also ordered to stand closed.

Key Issues

1. Whether the impugned order dated 13.03.2025, passed by the Assistant Commissioner of State Tax for the period January 2023 to March 2023, is arbitrary, illegal, non-speaking, bad in law, void-ab-initio, and violative of the principles of natural justice, thereby denying the petitioner their rightful refund of Rs. 34,82,711/- along with interest? The petitioner argued that the order was illegal and sought its setting aside to secure the refund. The revenue (State of Telangana and its authorities) did not record any specific arguments in the judgment provided, but their counsel was present and had no objection to the petitioner's request.

Sections Cited

Central Goods and Services Tax Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

-[3446] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TENTH DAY OF APRIL TWO THOUSAND AND TWENW FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTTCE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 10719 OF 2025 Between: DSV Air and Sea lnternational Private Limited, DOOR NO. 1-8-384 AND 385, Gowra Grand, Sardar Patel Road, Begumpet, Secunderabad, Hyderabad, Telangana' 5oooo3 ...PETrroNER AND 1. State of Telangana, Rep. through its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad 2. Assistant Commissibner of State Tax, Khairatabad - Somajiguda-2, Circle, 8th floor, B-Block, Mayur, Complex, Abids, Hyderabad - 500 001, Telang-ana 3. Commissioner of State Tax, Punjagutta Division, Hyderabad - 500 001, Telangana 4. DSV Air and Sea Pvt. Ltd, (previously known as Agility Logistics Private Limited) H. No.6-3-1090/tu7, second Floor, IMS House, Raj Bhavan Road, Somaliguda, Hyderabad, Telangana, 500082 ...RES'ONDENTS 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 a Writ, Order or Direction, one, more particularly in the nature of Mandamus or any other appropriate Writ, declaring the lmpugned Order No. 2D360325021609F dated 13.03.2025 passed by the 2nd Respondent, under the provisions of the Central Goods and Services Tax Act, 2017, fot the period January 2023 to March 2023, as arbitrary, illegal, non-speaking, bad in law, void- ab-initio, violative of the principles of natural justice, and consequently set-aside the same to the extent it denies rightful refund to the Petitioner, after directing the Respondents, their servants, agents or representatives to forthwith grant and sanction refund to the tune of Rs. 34,82,71 1/- along with applicable interest' Counsel for the Petitioner: SRI SRINARAYAN TOSHNIWAL FOR SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondent Nos.l TO 3: SRI T.CHAITANYA KIRAN FOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.4: --

,i 'tJ&

THE HON'IILE THE ACTING CHIEF JUSTICE SUJOI'PAUL AND THE; HON,BLE SMT JUSTICE RENUKA YARA WRIT PETITION No.lO7L9 of2025 ORDER: (Per the '-'on'ble the Acting Chief Justice Sujog Paul,l Sri Srina -rlyan Toshniwal, learned counsel r( )presenting sri A.V.A.Si\,a I,-rrrtikeya, learned counsel for the petiti lner, seeks towithdrawthijpetitionwiththeiibertytothepetitio:rertofilea properly constit r-Lted petition.

Sri T.Cha,itanya Kiran, learned counsel r:presenting Sri Swaroop oorilla, learned Special Government Pleacer for state Tax, for responrlent Nos.1 to 3 has no objection'

Accordingly, the Writ Petition is dismissed as withdrawn with the liberty prayed for. No order as to costs' Miscellan:ous petitions pending, if any, shatl starld closed' N. SR]HARI PLTY REGISTRAR D F _"2 _ //// \ SEtI)TION OFFICER To 1. One CC to SItl A.V.A.S|VA KART|KEYA, ROvocate$eUCl

One CC to Sttl SWAROOP OORILLA, Special Govt-pleaddr,br State Tax IoPUCI

Two CD Copi:s PSK. LS (t- l I I I I I I

HIGH COURT DATE D r 1 010412025 4 F TE( o .9 ORDER WP.No.10719 of 202 \\\'s {, / \ (.' -, DISMISSING]'HE WRIT PETITION AS WITHDRAWN WITHOUT COSTS { v L-t" G

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.