Strawberry Traders vs. Assistant Commissioner Of State Tax

WP/33569/2024HC TelanganaGSTCNR HBHC01064923202410 December 2024Bench: SUJOY PAUL,G.RADHA RANI4 pages

For Petitioner: SRr pRiyoJEET cHATTERJEE, REpREsENTTNG, FOR SRI MOHD MUKHAIRUDDINFor Respondent: spEC|AL Govr PLEADER FoR srATE TAx

AI SummaryDismissed

Facts

The petitioner, Strawberry Traders, filed a writ petition challenging a show cause notice dated 28.10.2024 issued by the Deputy State Tax Officer and the blocking of its Electronic Credit Ledger by the Assistant Commissioner of State Tax for an amount of Rs. 4,79,33,972.00. The petitioner sought to declare the show cause notice and the blocking of the E-credit ledger as void, arbitrary, illegal, and violative of principles of natural justice and constitutional provisions. The petitioner also prayed for the restoration of its GST registration. An interlocutory application was filed seeking restoration of GST registration to enable filing of statutory returns and to avoid penalties.

Held

The Court was presented with a writ petition filed by Strawberry Traders challenging a show cause notice and the blocking of its Electronic Credit Ledger. The petitioner sought various reliefs, including the setting aside of the impugned actions and the restoration of its GST registration. However, before any substantive arguments were heard or any decision was rendered on the merits of the case, the learned counsel for the petitioner, Sri Priyojeet Chatterjee, appeared online and unconditionally sought to withdraw the writ petition. The respondents' side indicated they had no objection to this request. Consequently, the Court dismissed the writ petition as withdrawn, with no costs awarded. All pending interlocutory applications were also closed.

Key Issues

1. Whether the show cause notice dated 28.10.2024 issued by Respondent No. 2 is violative of the principles of natural justice, Article 14, and Article 19(1)(g) of the Constitution of India? 2. Whether the action of Respondent No. 1 in blocking the Electronic Credit Ledger of the petitioner for Rs. 4,79,33,972.00 is void, arbitrary, illegal, and violative of the principles of natural justice, Article 14, Article 19(1)(g), and Article 265 of the Constitution of India? Petitioner's arguments: The petitioner contended that the show cause notice and the blocking of the E-credit ledger were violative of natural justice, Articles 14, 19(1)(g), and 265 of the Constitution. The petitioner sought a writ of mandamus to set aside these actions and restore its GST registration. Respondents' arguments: The judgment does not record any specific arguments made by the respondents. However, the counsel for the respondents had no objection to the petitioner's request to withdraw the petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originat Jurisdiction) TUESDAY, THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO:3 3569 0F 2024 [ 3430 ] ...PETITIONER Between: Str^awberry Traders, Through its proprietor. Having its office at. Survev No. 1 622 t 3 t AN EE, Nand isama lKotnur ningired'ov'oiitriti, 1;tnd;n; : 506 i)"s AND 1 2 Assistant Commissioner of State Tax., Jadcherla Circle, D. No, 2.1-.1 ,lo 21-4, Near Union Bank, Ganj. Jadcherta. ManaOJbnagai 6iiirict _ 509S0t Telangana. Deputy State Tax Officer, Office of Assistant Commissioner, D. No. 21_1 , to ?'l-4, Near Union Bank, Jadcherta, MahabubnagaiOtiirict _'SOS 3b1 ' '- Telangana. 3 state of rerangana, rep. by its chief secretary, and speciar chief secretarv to Government (FAC), State Tax Department S6tretrr,ri, fvO"raOiOI-"' "'"', ...RESPONDENTS Petition under Articre 226 of rhe constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue i)a writ, order, or directron more particurarry one in the nature of a Mandamus decraring the impugned show cause Notice dated 2g.10.2024 issued by Respondent No. 2 as being viorative of principres of naturar justice being violative of Articre 14 and 19 (1) (g) of constitution of rndia and set aside the same and arr consequentiar proceedings arising thereto and (ii)direct the Respondent No. 2 to restore the GST registration of the petitioner with effect from 28.10.2024 (iii)a writ, order, or direction more particurarry one in the nature of a lvlandamus decraring the action of Respondent No.1 in negativery brocking Electronic credit Ledger (rrc Ledger) of the petitioner for an amount of Rs.4,79,33,972.00 through Reference No. 81361 1 2400000s2 dated os.1 1.2024 as being void, arbitrary, illegal, violative of principles of natural justice apart from being violative of Articles i 4, 1 9 (1 ) g and 265 of constitution of lndia and set aside the same IA NO: 1 OF 2O2A Petition under section 1s1 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to restore the GST registration to enable the petitioner file its statutory returns and save the Petitioner from any penalties/ late fees arising there from counsel for the Petitioner: SRr pRiyoJEET cHATTERJEE, REpREsENTTNG FOR SRI MOHD MUKHAIRUDDIN counsel for the Respondents: spEC|AL Govr PLEADER FoR srATE TAx

The Court made the following: ORDER &"

THE HONOURABLE SRI JT'STICE SUJOY PAI'L AND THE HONOTIRABLE DR. JUSTICE G.RADHA RANI WRIT PETITION No.33569 OF 2024 ORDER: (per Hon'ble Justice Suiou paull . Sri Priyojeet Chatterjee, appeared online and seeks unconditionally. learned counsel for the petitioner to withdraw the writ petition,

The other side has no objection.

Accordingly, Writ Petition is dismissed as withdrarvn, unconditionally. No costs. Interlocutory applications, if any pending, shall also stand closed. ////

One CC to Sri [\r'lohd Mukhairuddin, Advocate [OPUC]

One CC to SRl. Special Govt. Pleader for State Tax Advocate [OPUC]

Two CD CoPies TJ GJP (*- .A.V.S,PRASAD ASSISTANT REGISTRAR OFFICER To, \

HIGH COURT DATED:1011212024 ORDER WP.No.33569 of 2024 oB 74r 19 FtB 70h 1 .J,:, tlt J 14 o '-) DISMISSING THE WRIT PETITTON AS WITHDRAWN WITHOUT COSTS. (+ 1 s-S 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.