M/S.Sri Bheemeshwara Pharma vs. The Assistant Commissioner (St)

WP/22977/2018HC TelanganaGSTCNR HBHC01049136201810 October 2022Bench: T.VINOD KUMAR,PULLA KARTHIK4 pages

For Petitioner: M/s'SHAIK VAHEEDA SUSHMA

AI SummaryDismissed

Facts

The petitioner, M/s. Sri Bheemeshwara Pharma, filed a Writ Petition before the Telangana High Court challenging the inaction of the respondents in not granting an approved or migrated GST Registration Certificate from their Provisional Registration, dated June 28, 2017. This inaction prevented the petitioner from logging into the GST portal, submitting monthly returns, and paying due taxes. The petitioner sought a writ of mandamus to direct the respondents to redress their grievance. The petition also included an interim application seeking directions to restore portal access for generating e-way bills, enabling business operations and allowing buyers to claim input tax credits.

Held

The Court noted the submission made by the learned counsel for the petitioner that subsequent to the filing of the Writ Petition, the petitioner's grievance has been redressed, and the petitioner has been granted the GST registration number. Recording this submission, the Court closed the Writ Petition. No costs were imposed. The reasoning is based on the fact that the issue raised in the petition was resolved during the pendency of the proceedings. The ratio decidendi is that when a petitioner's grievance is redressed during the pendency of a writ petition, the petition can be closed as infructuous. The operative direction was to close the Writ Petition and any pending miscellaneous petitions.

Key Issues

1. Whether the inaction of the respondents in not granting an approved or migrated GST Registration Certificate from the provisional registration, thereby preventing the petitioner from accessing the GST portal to file returns and pay taxes, is arbitrary and contrary to the provisions of the GST Act, 2017, and Articles 14 and 19(1)(g) of the Constitution of India? Petitioner's Arguments: The petitioner contended that the respondents' inaction was arbitrary, violated the GST Act, and infringed upon their fundamental rights to carry on business and equality. They sought a mandamus to compel the respondents to grant the registration and allow portal access. Respondents' Arguments: The judgment does not record any specific arguments made by the respondents. However, the court's order implies that the grievance was addressed subsequently.

Sections Cited

GST Act, 2017, Article 14, Article 19(1)(g)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 331e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) IVONDAY THE TENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE SRI JUSTICE T.VINOD KUMAR AND THE HONOURABLE SRI JUSTICE PULLA KARTHIK WRIT PETITION NO:22977 OF 2018 Between: M/s.Sri Bheemeshwara Pharma. 1-8-518116121C, l st Floor, Temple Lane, Chikkadpally, Hyderabad - 500 020. Rep. by its Partner riilr.G.Venkatesh. ...PETITIONER AND 1. The Assistant Commissioner (ST), Vidyanagar Circle, Secunderabad Division, Hyderabad - 500 001 2. The Joint Commissioner (ST), Secunderabad Division, Hyderabad. 3. The Chief Executive Officer, Goods and Service Tax Network, GSTN, Wodd Mark-'l , Aerocity, lndiragandhi lnternational Airport, New Delhi-1 '10037. 4. The Goods and Service Tax Council,, 5th Floor, Tower-ll, Jeevan Bharathi Building, Janpath Road, Connaught Place, New Delhi-1 10001. 5. The Union of lndia, Rep. by its Secretary Revenue, New Delhi. 6. The State of Telangana, Rep by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. ...RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate writ or order or direction declaring the inaction of the respondent in not granting Approved or Migrated GST Registration from Certificate of Provisional Registration, dated 28.06-2017 and enabling the petitioner to Login the GST Portal and to submit its monthly returns and pay taxes due thereon, as arbitrary, contrary to the provisions of the GST Acl, 2017. contrary to Article 14, 19(1Xg) of the Constitution of lndia and also the same is in violation of principles of natural I .A.NO :1 0F 2018 Petition U nder Section 151 CPC PraYing that in the crrcumstances stated in the affidavit filed in suPPort of the Petition, the High Court may be pleased to direct the respondents to restore the GST Portal to access the petitioner to generate e-wa ybi lls. so that the Petitioner can run the business and the buye rs of the Petitioner maY also claim their input tax credits ag a rnst the Tax lnvolces issued bY the Petitioner' pending disPosal of the above wrrt petition rustice and consequentlY dlrect petitroner forthwrth the respondents to redress the grlevance of the Counsel for the Petitioner : M/s'SHAIK VAHEEDA SUSHMA Counsel for the Respondent Nos'1 to 4 : SRI'M'V'J'K'KUMAR Counsel for the Respondent No'5 : ASST SOLICITOR GENERAL OF INDIA counsel for the Respondent No'6 : GP FOR COMMERCIAL TAX

The Court made the following ORDER I I

THE HON'BLE SRI JUSTICE T. VINOD KUMAR AND THE HON'BLE SRI JUSTICE PULLA KARTHII{ WRIT PETITION No.22977 of 2Ol8 ORDER: (Per Hon'blc Sri Justice'1. \/inod Kumar-) Learned Counsel for the petitioner submits that subsequent to filing of the present Writ Petition, the grievance of the petitioner in the present Writ Petition has bcen redressed and the petitioner has been granted with GST registration number.

Recording the above submission, the Writ Petition is closed. No costs.

Miscellaneous petitions, if any, pending in this Writ Petition shall stand closed. .M.MA NJU DEPUTY REGIS T AR /I// SECTION OFFICER I To 1. Two CCs to GP FOR COMMERCIAL TAX, High Court for the State of Telanoana at Hvderabad lOUTl 2 o;; ic i; Assf sor-rcrioR GENERAL oF INDIA Advocate (oPUC) 3 on; aa io SRI.SHAIK VAHEEDA SUSHIMA, Advocate [oPUC] 4 One CC to SRl.M.V.J.K.KUtvlAR, Advocate (OPUC) 5 Two CD CoPies

One spare coPY t S.A. BS SC I

i HIGH COURT DATED:1 411012022 ORDER WP.No.22977 ot 2018 CLOSING THE W.P WITHOUT COSTS. 1 HE sTAra .l q il J 12 rEr 2m > o 4' .1 _ t> ob SK- yL -1, @

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.