Mr. Kanakalingeswara Rao Ganesuni vs. The Assistant Commissioner

WP/34265/2023HC TelanganaGSTCNR HBHC01063273202328 March 2025Bench: SUJOY PAUL,RENUKA YARA5 pages

For Respondent: MS. B. SAPNA REDDY, SC FOR CBIC

AI SummaryDismissed

Facts

The petitioner, Mr. Kalakalilgeswara Rao Ganesuni, filed a writ petition challenging an Order-in-Original No. 04/2023-2A(GST) dated 14.01.2023, passed by the Assistant Commissioner, Central Taxes. The order pertained to the tax periods of July 2017 to March 2018 and April 2018 to December 2018. The petitioner contended that the order was arbitrary, illegal, barred by limitation, and violative of principles of natural justice and constitutional provisions. The respondents included various authorities from the Central Tax department and the Union of India. The order was served by email on 02.11.2023. The writ petition was filed in the High Court of Telangana at Hyderabad.

Held

The Court did not delve into the merits of the case. The learned counsel for the petitioner sought permission to withdraw the writ petition with liberty to file afresh. A letter dated 21.03.2025, seeking permission to withdraw, was filed. In view of this request, the Court dismissed the writ petition as withdrawn. The Court granted the liberty prayed for by the petitioner. No costs were imposed. Any pending interlocutory applications were also closed.

Key Issues

1. Whether the Order-in-Original No. 04/2023-2A(GST) dated 14.01.2023, passed by the Assistant Commissioner, Central Taxes, for the tax periods July 2017 to March 2018 and April 2018 to December 2018, is arbitrary and illegal, in violation of Articles 14, 19(1)(g), and 265 of the Constitution of India. 2. Whether the said order is barred by limitation. 3. Whether the said order is violative of the principles of natural justice. Petitioner's arguments: The petitioner argued that the Order-in-Original was arbitrary, illegal, barred by limitation, and violative of the principles of natural justice, as well as Articles 14, 19(1)(g), and 265 of the Constitution of India. No specific statutory provisions or precedents were mentioned in the provided text for the petitioner's arguments. Revenue's arguments: The judgment does not record any specific arguments made by the respondents (Revenue).

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

t 34461 HIGH COURTFOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENW EIGHTH DAY OF MARCH TWO THOUSAND AND TWENry FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMTJUSTICE RENUKA YARA WRIT PETITION NO:34265 OF 2023 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Cou( may be pteased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring that the Order-in-Original No.-0412023-2a(GST), dated 1410112023 (served by email on 02.11.2023), passed vide C.No.- Vl1slcsf l12l2022-(Adjn), by the 1"t Respondent, for the tax period July, 2O17 to Between: Mr. Kalakalilgeswara RaoGanesuni, S/o: Sri G.Venkateswara Rao, aged 4g y9a1s, Occ,- Business, H. No.- 1-8-85, Flat No.- 12, Htc-1, Baghtinlairpalty, Hyderabad - 500 044, Telangana. ...PETITIONER AND 1. The Assistant Commissioner, Central Taxes, Tamaka Division, 2nd Floor, Elegant Edifice, -3-+1 18/2 NR, Ramanthapur, Hyderabad - SO'0 013, Telangana 2. The Assistant Commissioner of Central Taxes, Circle 2, 0/0 the Commissioner of Central Taxes, Hyderabad Audit Il Commissione rate, 1-gglBtZO and 21, Sanvi Yamuna Pride, Krithika Layout, Madhapur, Hyderabad - 500 081, Telangana. 3. The Superintendent, Central Tax (Audit - ll), Circle ll, 0/0 the Commissionerof Central Taxes, Hyderabad Audit li Commissionerate. 1-98/8/20 and 21 , Sanvi Yamuna Pride, Krithika Layout, Madhapur; Hyderabad - 500 OB1, Tetangana, 4. Central Board of lndirect Taxes and Customs, Represented by its Chairman, Ministry of Finance, trlorth Block, l{ew Delhi - 11OOO1 . S t" Union of {ndia, Rgpresented by its Secretary, Ministry of Finance, North Block, New Delhi - 11O001. March, 2018 and April, 2018 to December, 2018, under the provisions of the Central Goods and Services Tax Act, 2017 , as arbitrary, illegal, barred by limitation, violative of the principles of natural justice, apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of lndia and to consequently set aside the same in the interests of justice. Gounsel for the Petitioner: SRI S. SRINIVASA RAO, REPRESENTS SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondent Nos.1 to 4: MS. B. SAPNA REDDY, SC FOR CBIC Counsel for the Respondent No.5: SRI B. MUKHERJEE' REPRESENTING SRI GADI PRAVEEN KUMAR, DEPUW SOLICITOR GENERAI, OF INDIA

The Court made the following: ORDER

:-r f.l I THE HON'ALE THE ACTING CHIEF JUSTICE SUJOY PAUL AI{D THE HON'BLE SMT. WSTICE REI{T'I(AYARA WRIT PETITION No.34265 of 2o23 ORDER (Per tle Hon'ble tle Ading Chief Ju.stie SuioA PauJ)i Sri S. Srinivasa Rao, learned counsel represents Sri A.V.A. Siva Kartikeya, leamed counsel for the petitioner; Ms. B. Sapna Reddy, learned Senior Standing Counsel for CBIC, for respondent Nos.1 to 4 and Sri B- Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.5. 2. Learned counsel for the petitioner seeks permission of this Court to withdraw the writ petition with liberty to the petitioner to file afresh. A letter dated 21.03.2025 seeking permission of this Court to withdraw the Writ Petition is also filed in the Registry' 3. tn view of the aforesaid, this Writ Petiti'on is dismissed as withdrawn with the liberty prayed for. No costs. \ \ : I I I i

2 Interlocutory applications, if any pending, shall also I stand closed. . One . One . One . Two T. JAYASREE DEPUWREGISTRAR //II SECTION OFFICER To, LS 1 2 3 4 9q !o -gri 4 Y A Siva Kartikeya, Advocate tOpUCl CC to Ms. B. Saona Reddv (se'nior stanOing ;Jniel'for CBt{;) tOpUCI !p !o sf Gadi praveen rtimar, oepuiisiiii"itloi'cei-,irrr or r;iiriiiop-utt CD Copies TJ

HIGH COURT DATED:2810312025 ORDER t,-' 9 3 0 Aiil 2025 j1 rt( .t.A rt ,.' QA * I e9 uasu, \l cf, WP.No.34265 of 2023 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS v /.r< za/tt,/<4 I

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.