G.D.Enterprises vs. The State Of Telangana

Original PDF →
WP/38658/2017HC TelanganaGSTCNR HBHC01081090201723 June 2023Bench: C.V. BHASKAR REDDY5 pages
For Petitioner: SRI P.LAKSHMA REDDYFor Respondent: GP FOR PROHIBITION & EXCISE

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
[ 32e6 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY THIRD DAY OF JUNE TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO: 38658 OF 2017 Between: G.D.Enterprises, Rep by its Proprietor, Govind Ambalal Dalal, S/o Ambalal Dalal, aged 51 years, Occ: Business, Shop No.3-3-591, Qutbiguda, Chappal Bazar, Kachiguda, Hyderabad, T.S. ...PETITIONER AND 1. The State of Telangana, Rep. by its Principal Secretary, Prohibition & Excise Department, Secretariat, Saifabad, Hyderabad. 2. The Superintendent of Prohibition & Excise, Hyderabad. 3. The Assistant Commissioner of Police, Kachiguda, Hyderabad. 4. The Station House Officer, P.S., lKachiguda, Hyderabad. 5. The Assistant Commissioner of Roads & Transport Department, Khairatabad, H,derabad' ...RESP.NDENT. 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 more particularly one in the nature of WRIT OF MANDAMUS declaring the action of the respondents in repeatedly interfering With petitioner lawful business in tobacco and its products under the name and style of M/s. G.D.Enterprises, Shop,No.3-3- 591,Qutbiguda, Chappal Bazar, Kachiguda, Hyderabad, Telangana State, with form GSTIN 364lPPD650BH126, as illegal, irregular, irrational, without jurisdiction and violation of Articles 14, 19 and 21 of the Constitution of lndia and consequently direct the respondents not to interfere in any manner with petitioner said business. l.A. NO: 1OF 2O'17(WPMP. NO: 47985 OF 2017) Petition under Section 1 51 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 respondents not to interfere in any manner with petitioner lawful business in sale of tobacco and its products under the name and style of M/s.G.D.Enterprises,Shop,No.3-3-591,Qutbiguda, Chappal Bazar, Kachiguda, Hyderabad, Telangana State, with form GSTIN 36A|PPD6508H1Z6, pending disposal of main writ petition. Counsel for the Petitioner: SRI P.LAKSHMA REDDY Counsel for the Respondent Nos.1 & 2: GP FOR PROHIBITION & EXCISE Counsel for the Respondent Nos.3 & 4: GP FOR HOME Counsel for the Respondent No.5: GP FOR ROADS & BUILDINGS

The Court made the following: ORDER

HON'BL: i) SRI JUSTICE C.V.BHASKAR RI)DD]' W.P.No.38658 of 2O17 ORDER: This uli lretition is filed seeking thr' folt<,v' in11 relief " ... .lo rssue an order or direction nroro pirrtirlrlarl'r one in thr: a:ure of Writ of Mandamus declaring thr: zx ti:rn o[ the resl)or d{ nts in repeatedll, interfering wi h pelitrcne- lawfiLl bus; L)css in tobacco and its products un(ler tttt t,am,: and styk of M/s.G.D.Enterprises, Shop Nr.r.l]-3 591, Qutbigu,l:L Chappal Bazar, Kachiguda, Hyderabad,'lek n1;antL Stat€, \vit r form GSTIN 36AIPPD6508H126 as il:gal, irregrlar, rrrtional, rvrthout ltrn iction and violatiorr of Artictes 1. 19 and 21 of the Constitution of lnd:a. an<l cons,rqlr:rL ]y direct the respondents not to int,rrfere ur anl/ manner \\r h petitioner said business and pas; such r:the- ordel or or- ier s.....". Petitionr: - claims to be propri 3t.or of M/s.G.D.Enteprises, Shop No.3-3-591, Qltt-big;uda, Chappal Baza', Kachiguda, H_vderabad, arrd can.yil .g on business in t ,l--acco products after obtaining e,,:ce ssary certificate fr,rn t he competent authorities. It is tlrt: further case of the pi ,-i..ioner that he has obtainecl lice tr,re rlated 16.07.2O|7 v de GSTIN 36AIPPD6508H)26 [r,rm the Assistant Cor rrrercial Tax Officer, GSTI|I Rt1$:rtrzttion, l / l l I .1. 2 Hyderabad, for selling of tobacco in the aforesaid address under the provisions of the GST Act, 2017. It is the contention of the learned counsel for the petitioner that tobacco products are being agricultural produce and there is no prohibition in law for its sale and transport of the sarne. He also submits that the respondents and their subordinates are repeatedly interfering with the business of the petitioner and insisting to close down the same without showing any authority of law or without issuing any notice. This Court vide its order dated 16.11.2017 has granted interim order directing the respondents not to interfere with the petitioner's peaceful business in tobacco products in any manner. However, observed that the order of this Court will not preclude the authorities concerned from taking action against the petitioner in accordance with the procedure established by law.

In view of the above interim order dated 76.11.2017, if the petitioner has violated any of the conditions or 3 regulations, he authorities are empov'ererl to take appropriate a< ti rn strictly in accordance wi-h lar',. Acc,rriir lgly, the writ petition IS dispost:c. o.. No costs As a sec r-r,--1, the miscellaneous petitions pending, if any, shall star d closed //// P.Ch. I.IAGABHUSHAMBA ,ASSIS T,AN'T REGISTRAR s;{bN oFFrcER \ To PSK GJP

1.

The Principal lse .)r(rtary, Prohibition & Excise Department, Siecretariat, Saifabad, Hyder rbad, State of Telangana.

2.

The Superintenc :-.rrt of Prohibition & Excise, Hyderabad.

3.

The Asaistant Cr rrmissioner of Police, Kachiguda, llyderrtb,ad.

4.

The Station Hou,,e Officer, P.S., lKachiguda, Hyder;rbad.

5.

The Assistant Cr rr missioner, of Roads & Transport Depa 1r"rent, Khairatabad, Hyderabad.

6.

Ohe CC to SRI t .LAKSHMA REDDY, Advocate [Of'}UC]

7.

Two CCs to GP ':C)R ROADS & BUILDINGS, High t)ourt'br the: State of Telangana, at H 'd'-.rabad. [OUT]

8.

Two CCs to Gp ':C)R HOME, High Court for the State of lelangana, at Hyderabad. [{)L T'

9.

Tfto CCs to GP r()R PROHIBITION & EXCISE, Higlh Courl for the State of Telangana, at H 'd,-.rabad. [OUT] 10.Two CD Copies

HIGH COURT DATED:231061,>"023 ORDER WP.No.38658 rf 2017 DISPOSING O: THE WRIT PETITION WITHOUT COI;TS. z--= :=-=-. o D> /., , ..) : :7 !'1 rTE \,I\ {-)A rt{Il i1 I \1', -."^1.1 -.:. --. - _ -=.? \ 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.