BharatTaxGST

M/S. Keshan Industries LLP vs. The Assistant Commissioner (St) Fac

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WP/11956/2023HC TelanganaGSTCNR HBHC01021855202327 April 2023Bench: N.TUKARAMJI,UJJAL BHUYAN4 pages
For Petitioner: SRl. GAJANAND CHAKRAVARTHYFor Respondent: SRl. R. BHASKAR REDDY

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Cause title — parties, addresses and appearances
Between: M/s. KESHAN INDUSTRIES LLP, Represented Representative Rajneesh Keshan Aged about 42 yeats, H.No. 10-2-2741'l , Konda Reddy Street, Opp to Manedpally Nehurnagar, Hyderabad - 500026 [ 3311 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY,THE TWENTY SEVENTH DAY OF APRIL TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 11956 OF 2023 by its Authorised Occ. Business R /o lndian Bank, West ...PETITIONER AND ' -' 1. The Assistant Commissioner (ST) FAC, Basheerbagh-l Circle, Abids Division, Hvderabad GST ABIDS Division, H.No. 5-8-56, 1st Floor, Gruhkalpa, Mahesh Nioar. Abids, HYdeabad, - 500001 2. Cofrmissioner, State Goods and Service Tax Department Oio. The Commissioner of State GST, C.T. Complex, Nampally, ,rd":fl?td"bun?3!Or.lt, 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 oleased to issue an appropriate writ or order or direction more particularly orie in ihe nature of Writ of Mandamus, to declare the inaction on part of the respondent authorities in taking action on representation dated 17 -04-2023 inspite of request and explanation as being illegal, arbitrary and unjust and quash the Order of Demand and Penalty in Form GST MOV-9 dated 19-04-2023 penalty amount of Rs.10,45,656/- is levied under section 129 read with section 68(3) of GST Act, 2017 IANo:1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondent's authorities to release vehicle vide vehicle no. TSlOUDO14S along with goods till pending disposal of main writ Petition in the interest of justice IA No:2OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay from all the further proceedings in respect of Order of Demand and Penalty in Form GST MOV-9 dated 19-04-2023 till the pending disposal of main writ Petition in the interest of justice Counsel for the Petitioner: SRl. GAJANAND CHAKRAVARTHY Counsel for the Respondents: SRl. R. BHASKAR REDDY

ihe Court made the following: ORDER

THE HON?-I-]E fIIECI I LI IUSTICE IIIIAI BHLryAN AND THE HON'BLE SRI Iu ICE N.T KARAM W.P.No.l1956 of 2023 ORDER, p'- Z,r Llot,'h/t rtu Chel.lnttu (tttt.llil)/n! t) F{eard Mr. Gajanand Clakavanh;r, le.rmed counsel for the petitioner and N,{r. RBhaskar Reddy, leamed counsel for the resPondents.

2.

By filing this petition r.rnder Anicle 226 of the Constitution of India, petitioner has praled for the following relief: For the rexons smted in the accompanlng affidavit, it is therefore, pmled that the Hon'ble C-ourt nny be pleased to issue an appropriate writ or order or direction mole panicularly one in the nature of !(rit of Mandamus to declare the inaction on parr of the respondent authorities in taking action on representadon dared, 17-04-2023 inspite of request and explanation as being illegal arbimry and unjust and quash the Order of Demand and Penalry in Form GST MOV-9 dated, 19-04-2023 penalry amount of Rs 10;45,656/- is levied under Section 129 read u,ith Section 68(3) of GST Act 2017 and to grant such other relief or reliefs as this Hon'ble C-oun deems fit and proper in the circunrst:rnces of the case. \

2

3.

From a perusal of the impugned order of demand and penalty dated 19.04.2023, we find that the same is an appealable one under Secdon 107 of the C-entral Goods and Services Tax Act.20L7. 4. Therefore, without expressrng any oplruon on metit, we give libery to the petitioner to ventilate his grievance before the appellate authority.

5.

Subject to the above, the Nflrit Petition is dismissed. No costs. As a sequel, miscellaneous petitions, pending if any, stand closed. ,I" i:f;.""S'i%'$itRf,x,'ffi 3*'X^oJ*.Ao*$ffi :tTy*"r-toPucr BM GJP \+- ^38'ci^'^lYt!-t[H* / secr\oYorrtceR To I

rt HIGH COURT DATED:2710412023 ORDER WP.No.11956 of 2023 _,.i,:. sT,,\ l {-- _:. [t JuN ?u] DISMISSING THE WRIT PETITION WITHOUT COSTS sq14 X{- ,.'.. :/

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.