M.Rajendra Kumar vs. Union Of INDIA

WP/19275/2019HC TelanganaGSTCNR HBHC01035971201920 June 2025Bench: ABHINAND KUMAR SHAVILI,TIRUMALA DEVI EADA5 pages
AI SummaryDismissed

Facts

The petitioners, M. Rajendra Kumar and A. Ganesh Satyadev, along with 27 other Superintendents of Central Tax, filed a writ petition before the Telangana High Court. They challenged an order passed by the Central Administrative Tribunal (CAT), Hyderabad Bench, in OA No. 476 of 2019, dated June 24, 2019. The writ petition sought to quash the CAT's order and sought a declaration that transfers should be made strictly in accordance with the Transfer Policy of 2015, as amended. The petitioners also filed an interim application seeking to suspend the operation of the CAT's order, particularly observations made in paragraph 6 regarding an amendment to the transfer policy. The respondents included the Union of India, the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, and the CAT, as well as the individual officers who were respondents before the CAT.

Held

The High Court noted that the learned counsel for the petitioners informed the Court that the subject matter of the writ petition had become infructuous. Recording this submission, the Court dismissed the writ petition as infructuous. No specific findings were made on the merits of the case or the issues raised by the petitioners regarding the transfer policy or the CAT's order. The operative direction was to dismiss the writ petition. No issue was expressly left undecided, as the dismissal was based on the submission of infructuousness.

Key Issues

1. Whether the Central Administrative Tribunal's order dated June 24, 2019, in OA No. 476 of 2019, which is under challenge, is legally sustainable? (Question of law) 2. Whether the transfers of the petitioners were made strictly in accordance with the Transfer Policy of 2015, as amended up to May 3, 2019? (Question of mixed law and fact) Petitioner's Arguments: The petitioners contended that their transfers should adhere strictly to the Transfer Policy of 2015, as amended. They sought to quash the CAT's order and sought a declaration to this effect. They also sought suspension of the CAT's order pending the disposal of the writ petition. Revenue/State's Arguments: The judgment does not record any specific arguments made by the Revenue or State respondents. The counsel for the Union of India and the Principal Commissioner, Central Tax, Hyderabad GST Commissionerate, appeared before the court.

AI-generated summary — verify with the full judgment below

I [3445 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) FRIDAY,THE TWENTIETH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE ABHINAND.KUMAR SHAVILI AND THE HONOURABLE SMT JUSTICE TIRUMALA DEVI EADA WRIT PETITION NO: 19275 OF 2019 Between 1. tVl.Rajendra Kumar, S/o. Late [rl.Kondal Rao, Age 51 years, Occ Superintendent, Chief Commissioners office, Hyderabad.

2.

A.Ganesh Satyadev, S/o. Late A.Nagabhushan Rao, Age 5'1 years, Occ Superintendent, Customs Commissionerate (Tech), Hyderabad. ...PETITIONERS AND 1. Union of lndia, Rep by its Chief Commissioner Central Tax, Hyderabad GST Co m m issio n e rate, Hyderabad.

2.

The Principal Commissioner, Central Tax, Hyderabad GST Commissionerate and Cadre Control Authority (CCA), Hyderabad.

3.

Central Administrative Tribunal, Rep by its Regtstrar, Hyderabad Bench, Hyderabad.

4.

V.Srinivas, S/o. V.Ramalingam, Age 50 years, Occ Superintendent of Central Tax Oio. Begumbazar-l ll/Begumbazar Divn/Hyderabad.

5.

N.Subba Raju, S/o. Rama Raju, Age 50 years, Occ Superintendent of Central Tax, Office of t\,4ehdipatnam Division, Hyderabad. 6. l/.Srinivas Reddy, S/o. MV Krishna Reddy, Age 49 y

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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.