Dsv Air And Sea International Private Limited vs. State Of Telangana
Original PDF →Facts
The petitioner, DSV Air and Sea International Private Limited, filed a writ petition challenging an order dated 06.02.2025 passed by the Assistant Commissioner of State Tax. The order was passed under the Central Goods and Services Tax Act, 2017, for the tax period October 2022 to December 2022. The petitioner sought to declare the impugned order as arbitrary, illegal, non-speaking, bad in law, and void-ab-initio, violating principles of natural justice. The petitioner requested the court to set aside the order to the extent it denied a refund of Rs. 19,11,620/- along with applicable interest, and to direct the respondents to grant the refund.
Held
The Court noted that the petitioner's counsel sought to withdraw the writ petition with the liberty to file a properly constituted petition. The respondents' counsel 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 Consequently, the Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to file a fresh petition.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. The specific grounds for the challenge to the impugned order and the merits of the refund claim were not adjudicated upon as the petition was withdrawn. The Court's decision was based solely on the petitioner's request for withdrawal and the respondents' acquiescence.
Key Issues
1. Whether the impugned order dated 06.02.2025, passed by the Assistant Commissioner of State Tax for the period October 2022 to December 2022, is arbitrary, illegal, non-speaking, bad in law, and violative of the principles of natural justice, thereby warranting its setting aside to the extent it denies the petitioner's rightful refund of Rs. 19,11,620/- along with interest? Petitioner's Contention: The petitioner argued that the impugned order was flawed on multiple grounds, including being arbitrary, illegal, non-speaking, bad in law, and violative of natural justice. They sought the cancellation of the order and the release of the refund amount. The petitioner did not explicitly name any specific provisions, circulars, or precedents in the provided text, but the challenge was framed under Article 226 of the Constitution of India. Respondents' Contention: The respondents, represented by the Special Government Pleader for State Tax, had no objection to the petitioner's request to withdraw the petition.
Sections Cited
Central Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the foilowing: ORDER
THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT JUSTICE RENUKA YARA WRIT PETITION No.1O747 of2o25 ORDER: (Per tlrc Hon'ble the Acting Chief Justice Sujog paul) Sri Srinarayan Toshniwa_l, learned counsel representing Sri A.V.A.Siva Kartikeya, learned counsel for the petitioner, seeks to withdraw this petition with the liberty to the petitioner to file a properly constituted petition.
Sri T. Chaitanya Kiran, learned counsel representing Sri Swaroop oorilla, learned Special Government preader for State Tax, for respondent Nos. 1 to 3 has no objection. 3' Accordingly, the writ petition is dismissed as withdrawn with the liberty prayed for. No order as to costs. .K.SREERAMA MURTHY DEPUTY REGISTFTAR //// SECTION OFFICER To, '1 . One CC to SRl. A. V. A. SIVA KARTIKEYA, Advocate [OPUC] 2- TwoCCsto SPECIAL GOVERNMENT PLEADER FOR STATE Court for the State of Telangana, at Hyderabad [OUT]
Two CD Copies TAX, High ( BM LS Miscellaneous petitions pending, if any, shal stand closed. I I w
HIGH COURT DATED:1010412025 ORDER it ."/ E S14 16 ( 3 0 npR Znzq l .I l. tr(: WP.No.10747 ot 2025 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS t 7u +L{ 1/ lt
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.