M/S. Shiva Sai Enterprises vs. Assistant Commissioner (St)
Facts
The petitioner, M/s Shrivasai Enterprise, filed a writ petition before the Telangana High Court challenging a final order dated 18.08.2024, issued in Form GST DRC-07 by the Assistant Commissioner, Commercial Tax Department, Government of Telangana. This order pertained to the financial year 2019-20. The petitioner sought to quash this order, alleging it was illegal, arbitrary, and unjust, and violated their constitutional rights. They also prayed for the matter to be remanded back to the respondent for a fresh consideration after affording a reasonable opportunity of hearing. An interim application was also filed seeking a stay on further proceedings and recovery pursuant to the impugned order.
Held
The Court did not delve into the merits of the case or the issues raised by the petitioner. Instead, the learned counsel for the petitioner, Sri Dandu Suresh Babu, sought to withdraw the writ petition. The petitioner requested liberty to file a properly constituted petition. The respondents had no objection to this request. Consequently, the Court dismissed the writ petition as withdrawn, granting the liberty prayed for by the petitioner. No order as to costs was made, and any pending miscellaneous petitions were also closed.
Key Issues
1. Whether the final order dated 18.08.2024, passed in Form GST DRC-07 by the Assistant Commissioner, Commercial Tax Department, for the financial year 2019-20, is illegal, arbitrary, and unjust, and in violation of the petitioner's rights under Articles 14, 21, and 300-A of the Constitution of India? Petitioner's Contention: The petitioner argued that the order was passed in violation of their fundamental rights and sought its quashing and remand for fresh consideration with an opportunity of hearing. Respondents' Contention: The judgment does not record any specific arguments or contentions from the respondents. However, their presence as respondents indicates their role in defending the impugned order.
AI-generated summary — verify with the full judgment below
HrGH couRr .?T I?ED:ItffiDoF TELANGANA (SPeciai Original Juri iction) WEDNE AY, THE TWENTY FIFTH DAY OF JUNE " -" 'iilo iHousAND AND TWENTY FlvE PRESENT WRIT PETITION NO:13232 oF 2025 [ 34461 .....PETITIONER .....RESPONDENTS THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL ANO THE HONOURABLE SMT JUSTICE RENUKA YARA rvr/s S h r va s a i E nte rpri s e s ffj BI 5; J,'." odf tRL'{?.l"uXoo'" ;tJJ:?] "#iil ft # i? $l[J:t'il,t3: #ff fli..;t- sooosa Between: ANO I 2 Assistantcommissionerls^l+ jsl"s:tllfi ?[;lxfJr",commerciarrax Department, Government o The state of Telangana, Rep. by its Principal^Secretary' commercial Taxes oJ r"'fiiil' b""i"i,ti'i, Hv'oeranaa - 500022'
PetitionUnderArticle226oftheConstitutionoflndiaprayingthatinthe 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 certiorari, calring for the records and :quashing the proceedings culminating in the Final order dated 1g08'2024 in Form GST DRC-07 passed by the 1st Respondent for FY 2l1g-z}and pass an order remanding the matter back to the 1st Respondent for fresh consideration after affording a reas
The judgment continues below.
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