A.V.Venugopal And Another vs. Union Of INDIA And 13 Others

WP/19250/2019HC TelanganaGSTCNR HBHC01036001201920 June 2025Bench: ABHINAND KUMAR SHAVILI,TIRUMALA DEVI EADA4 pages
AI SummaryDismissed

Facts

The petitioners, Superintendents of Central Tax, filed a Writ Petition before the High Court of Telangana challenging an order dated June 24, 2019, passed by the Central Administrative Tribunal (CAT), Hyderabad Bench, in OA No. 479 of 2019. The petitioners 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 up to May 3, 2019. They also sought suspension of the operation of the CAT's order, particularly observations regarding the amendment to the transfer policy. The respondents were the Union of India, the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, the Central Administrative Tribunal, and several other Superintendents of Central Tax.

Held

The High Court noted that the subject matter of the Writ Petition had become infructuous. Consequently, the Court dismissed the Writ Petition as infructuous. No specific findings were made on the merits of the transfer policy or the CAT's order, as the case was disposed of on the ground of it becoming infructuous. The Court did not delve into the validity of the amendment to the transfer policy or whether the transfers were in accordance with the policy. The operative direction was the dismissal of the petition. No issue was expressly left undecided, as the matter was concluded by the dismissal.

Key Issues

1. 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 law and fact, concerning the interpretation and application of the Transfer Policy). 2. Whether the amendment dated May 3, 2019, to the Transfer Policy of 2015 was valid and applicable to the transfers in question? (Question of law, concerning administrative policy and its amendments). Petitioner's Contentions: The petitioners argued that their transfers should strictly adhere to the existing Transfer Policy of 2015, including any amendments made up to May 3, 2019. They sought to quash the CAT's order which they believed did not properly consider this policy. Revenue/State's Contentions: The judgment does not record any specific contentions made by the revenue or state respondents regarding the transfer policy or the CAT's order. The primary engagement of the court was with the petitioners' counsel.

AI-generated summary — verify with the full judgment below

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) FRIDAY, THE TWENTIETH DAY OF JUNE TWO THOUSAND AND TWENW FIVE PRESENT THE HONOURABLE SRI JUSTICE ABHINAND KUMAR SHAVILI AND THE HONOURAFLE SMT JUSTICE TIRUMALA DEVI EADA WRIT PETITION NO: 19250 OF 2019 [ 3,t45 ] ...PETITIONERS Between: 1 A.V.Venugopal, S/_o. A.Bhadraiah, Age. 52 years, Occ. Superintendent, Chief Commissionersoffice, Hyderabad. - HVS S.astry, S/o. _Late HV Sastry, Age 52 years, Occ. Superintendent, Chief Commissioners office, Hyderabad. 2 AND 1 Union of lndia, Rep by its Chief Commissioner Central Tax, Hyderabad GST Commissionerate, Hyderabad.

2.

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

3.

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

4.

J.R Vrjay Bhaskar Rao, S/o. Late JR Rajeshwar Rao, Age. 52 years, Occ. Superintendent of Central Tax, Office of Hvderabaa GST- Commissionerate and Cadre Control Authority (CCA), Hyderabad. 5- f\ll_a_skanai Ramesh, S/o. Satyanarayana, Age. 4O years, Occ. Superintendent of Central Tax, Office of Hyderabad GST Cbmmis-sionerate and Cadre Contro

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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.