Mohan Lal Jain vs. The State Of Telangana
Held
The Court noted that the learned counsel for the petitioner sought to withdraw the writ petition with the liberty to file afresh if the occasion arises. The learned Special Government Pleader for State Tax, representing respondent Nos. 1 to 5, had no objection to this request. Consequently, the Court dismissed the writ petition as withdrawn with the liberty prayed for by the petitioner. No costs were awarded. As a sequel, any pending miscellaneous petitions were also ordered to stand closed.
Facts
The petitioner, Mohan Lal Jain, filed a writ petition before the Telangana High Court challenging a letter dated March 20, 2024, issued by the Deputy Commissioner (ST), Enforcement Wing, at the behest of M/s. Vijayalakshmi Finance. The petitioner contended that this action was illegal, arbitrary, and violated the principles of natural justice and the procedures laid down under the GST Act, 2017. The petitioner sought to set aside the impugned letter and requested the court to direct the respondent authorities to act on his various representations made between October 2023 and September 2024. Additionally, an interlocutory application was filed seeking a direction for a detailed inquiry against the 6th respondent regarding a fake GST invoice and bogus transactions.
Key Issues
1. Whether the letter dated 20.03.2024, issued by the Deputy Commissioner (ST) at the behest of the 6th respondent, is illegal, arbitrary, and in violation of the principles of natural justice and the procedures laid down under the GST Act, 2017? The petitioner argued that the impugned letter was issued without following due procedure and in violation of natural justice principles. He sought to have this letter set aside and for the authorities to take action on his prior representations. The petitioner also sought an inquiry against the 6th respondent concerning a fake GST invoice and bogus transactions. The revenue (respondent Nos. 1 to 5) did not raise any objection to the petitioner's request to withdraw the petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) TUESDAY, THE TWENTY SECOND DAY OF OCTOBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRIJUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 29033 OF 2024 Between: Mohan Lal Jain, Aged.64 yerars, S/o. Late Jodhraj Jain, R/o.5-5-670/10, Malakunta Road, Goshamahal, Hyderabad - 500012 ...PETITIONER AND 1. The State of Telangana, Rep by its Principal Secretary Revenue Telangana Secretariat Hyderabad - 500022
The Commissioner of States Tax, Commercial Tax Department, C.T. Complex, Nampally, Hyderabad - 500001
Joint Commissioner (ST), Enforcemenll Wing, Commercial Tax Department, C.T. Complex, Nampally, Hyderabad - 500001
Deputy Commissioner (ST)-1, Enforcemenll W^ilg,- - Commercial Tax Deiariment, C.T. Complex, Nampally, Hyderabad - 500001
Assistant Commissioner State Tax, Mehdipatnam - I Circle, Charminar Division, 1st Floor, Gagan Vihar Complex, M.i. Road, Nampally, Hyderabad - 500001
M/s. Vijayalakshmi Finance, Rep by its managing partner, T. Hanumanth Rao, - Slo lat6 f. Laxmi Naravana, Aded'about. 42years, Occ. Business, Off 13-6-
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